Assuming the company demand for service will average 205 hours per month, what level of commercial sales of computer use would be necessary to break even for March

Exhibit 1 Prestige Data Services Summar 2003 Revenue Hours March 223 138 Intercompany Commercial Total revenue hours Service hours Available hours Total hours 361 40 143 544 Exhibit 2 Prestige Data Services Summa003 March $89,200 Revenues Intercompany sales Commercial sales Computer use Other Total revenue Expenses Space costs: Rent Custodial services 110,400 12.685 $212,285 $8.000 1,240 9,240 95.000 5,400 Equipment costs Computer leases Maintenance Depreciation: Computer equipment Office equipment and fixtures 25,500 680 1.803 128,383 Power Wages and salaries Operations Systems development and maintenance Administration Sales 30.264 12.000 9,000 11,200 62,464/ 10.317 8,083 15,236 $233,723 $(21,438) Materials Sales promotions Corporate services Total expenses Net income (loss) Exhibit 1 Prestige Data Services Summar 2003 Revenue Hours March 223 138 Intercompany Commercial Total revenue hours Service hours Available hours Total hours 361 40 143 544 Exhibit 2 Prestige Data Services Summa003 March $89,200 Revenues Intercompany sales Commercial sales Computer use Other Total revenue Expenses Space costs: Rent Custodial services 110,400 12.685 $212,285 $8.000 1,240 9,240 95.000 5,400 Equipment costs Computer leases Maintenance Depreciation: Computer equipment Office equipment and fixtures 25,500 680 1.803 128,383 Power Wages and salaries Operations Systems development and maintenance Administration Sales 30.264 12.000 9,000 11,200 62,464/ 10.317 8,083 15,236 $233,723 $(21,438) Materials Sales promotions Corporate services Total expenses Net income (loss)