Again, if only group classes were offered, assuming that all of the costs associated with the running of group classes (including teachers' wages) are fixed costs, and using the maximum rent, average rate for yoga teacher and the average revenue per client visit for May 2013, calculate the break-even number of client visits for group classes for SLS. Please refer to the Exhibit Download the Exhibitwhen you conduct the breakeven analysis. Note: Please conduct the analysis using Singapore dollars. In 2013, 1 U.S. Dollar (US$) = 1.25 Singapore dollar (S$). For the cost items stated in U.S. dollars (US$), you can use this conversion rate to covert the U.S. dollar amount to Singapore dollars before you conduct the breakeven analysis.