Clipboard IN Font Alignment Numbe 04 E F Total Number of Students 25 30 37 3,400 1,867 700 4,250 2,400 700 5,383 3,200 700 75 90 60 D 1 Analysis of Financial Projections - With Given Case Data 2 3 20 4 Revenne: 5 2-3 year olds ($17 per day x 200/12 x 80%) 2,550 6 4-5 year olds ($16 per day X 250/12 x 80%) 1.333 7 5 year olds ($7 per day x 250/12 x 80%) 700 8 Total revenue 9 Variable costs: 10 8102 Educational supplies ($3 per student) 60 11 8103 Recreational supplies ($2 per student) 40 12 8105 Housekeeping supplies ($2 per student) 40 13 8201 Administrative expense (14% of total revenue) 642 14 Total variable costs 15 Contribution margin (CM) 16 Fixed costs: 17 7000 Salaries, total 3,126 18 7103 Employee benefits 175 19 7201 FICA taxes 239 20 8001 Employee fees paid 11 8004 Staff development training 33 22 8005 Help wanted ads 23 8010 Membership in other organizations 24 8101 Medical first aid kit supplies 25 8104 Food and beverage supplied by USDA 26 8106 Office supplies 50 50 835 111 74 74 1,300 60 1,029 3,928 700 300 11 4,665 875 357 16 33 5,402 1,050 413 16 33 33 9 9 9 9 4 4 4 4 3 3 3 0 3 0 0 0 5 5 D111 10 11 10 11 10 1 AltaVista ProjectAnalysis Type here to search o (bp E F G H 5 140 25 5 140 25 10 140 30 0 10 140 30 0 0 0 22 0 240 22 0 240 0 92 92 8106 Office supplies 8111 Telephone expense 8112 Postage 8401 Rent 8402 Equipment maintenance 8404 Mortgageote loan interest 8406 Utilities, total 8501 General insurance 8502 Workmen's compensation 8601 Outside printing 8606 Subscriptions and publications 8702 Van maintenance/insurance gas 8706 Staff mileage 9402 Miscellaneous expenses 9500 Depreciation Total fixed costs Total variable and fixed costs Operating profit (loss) Weighted average CM per student Number of students needed to break eran Round up break-even students 13 25 2 240 92 15 25 2 10 25 2 45 48 10 0 240 92 19 25 2 45 48 10 0 45 45 48 48 10 10 0 0 0 Total CM without administrative fee Weighted average CM per student w/o admin. fee Breakeren number of students w/o admin. fee Round up break-even students AltaVista ProjectAnalysis