Cost Behavior Analysis at Walt Disney Company

Requirements:

1. Classify costs into fixed and variable categories for Walt Disney Company's theme park operations.

Cost Element	Amount ($)
Fixed Costs	10,000,000
Variable Costs	500,000 per month

2. Calculate the contribution margin and contribution margin ratio for different ticket pricing strategies.
3. Determine the breakeven point in units and dollars based on different ticket prices ($100, $150, and $200).
4. Recommend pricing and cost control strategies to maximize profitability during peak and off-peak seasons.