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At Bella Dance Academy, a network of 45 dance studios offering private lessons across the southern and southeastern states, students are enrolled in dance programs
At Bella Dance Academy, a network of 45 dance studios offering private lessons across the southern and southeastern states, students are enrolled in dance programs with a minimum of 12 private lessons. Bella Dance Academy incentivizes longer lesson plans (20, 40, and 100-lesson packages) with discounts. Each instructor earns a base salary plus a bonus based on the number of lessons they conduct. **Required** Bella Dance Academy's owner seeks to conduct a strategic analysis to understand recent profit declines, while competitors seem to be thriving. What cost object should the owner consider first for this analysis? Justify your selection
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