As yoga grew in popularity in Singapore, there were many new yoga studios set up in attempts to tap into this growing service industry. Space & Light Studios Pte Ltd was one of them. A small and medium enterprise set up in December $2012,$ it differentiated itself by offering yoga classes that emphasized on the optimal alignment of the body. This case study explores the entrepreneurial journey of the owners of Space & Light Studios and examines the viability of this yoga business utilizing Cost$-$Volume$-$Profit analysis $-$ a management accounting tool. Case Study Questions:

Estimate the current profit figures of SLS from December $2012$ to May $2013$ to evaluate the viability of the business.

Examine SLS$$s break$-$even point for May $2013.$

Estimate the profitability of conducting each type of yoga class $$ i$.$e$.$ group classes, private classes, and $$salt cave$$ classes.

Consider the implications of the analyses above for SLS$.$

Conduct sensitivity analyses based on different scenarios of rental costs, fees paid to yoga teachers and pricing.

Recommend a plan of action for the owners of SLS$\mathrm{.}1$