11.

Flavios Fitness Club provides monthly memberships as well as personal training sessions. The

personal trainers earn 50% of the revenue for all personal training sessions. The Fitness

Club also

sells nutrition products. Flavios general ledger accounts indicate the following for the

year. The

front desk staff wages expense remains the same throughout the year.

Account

Amount

Account

Amount

Membership revenue

$125,000

Personal trainer wages expense

?

Personal training revenue

$60,000

Space rental expense

$12,000

Product sales

$65,000

Straight line depreciation expense

$6,000

Cost of product sold

$40,000

Rental insurance expense

$3,000

Front desk staff wages

expense

$12,000

If a contribution margin income statement is prepared for the year, what is the amount of total

revenue?