EXHIBIT 1 (CONTINUED) Panel B: Sources of Income NCAA 335,400 Conference 77,000 Game Guarantees 308,000 Sales (Tickets, Sponsorships, Licensing) 210,600 Gift Account Contribution 235,600 Student Fees 471,700 Total Income 1,638,300 EXHIBIT 1: SUMMARY OF EXPENSES AND REVENUES FOR THE ATHLETICS DEPARTMENT, 2017 (IN US$) Panel A: Sources of Expenses Operating Budget Salaries Salaries and Benefits Scholarships Expense by Department Department Administration 250,000 287,600 406,100 656,100 Marketing and Sponsorships 53,000 97,500 129,400 182,400 Broadcast Radio and TV Sports Information 41,100 143,300 173,300 214,400 Facilities 600,700 600,700 Athletic Training 39,500 460,200 304,000 420,700 W Basketball 309,900 293,500 424,700 555,600 1,290,200 W Volleyball 99,700 53,400 235,800 72,100 407,600 M Hockey 437,600 348,800 458,600 648,400 1,434,800 394,400 620,000 1,737,200 M Basketball 551,100 566,100 88,700 W Soccer 89,800 121,700 341,700 553,200 W Softball 64,000 248,500 403,200 90,700 48,500 W Golf 68,000 100,200 23,300 8,100 8,900 W Lacrosse 71,600 397,000 99,200 86,100 582,300 M Baseball 145,900 338,100 554,700 70,700 53,100 508,100 297,000 73,000 101,500 M Soccer 109,600 213,500 Tennis (M and W) 60,600 21,200 23,000 129,900 134,800 18,200 78,700 Cross Country (M and W) 37,900 14,300 61,300 451,400 45,900 79,900 325,600 Swimming and Diving (M and W) 57,900 20,600 10,300 11,300 26,000 M Golf 28,400 W Track and Field 260,900 98,800 133,700 70,600 3,045,700 2,553,000 3,524,900 4,233,200 10,803,800 Q1: Create a P&L budget for the Water Buffaloes NCAA Hockey team using the data points uploaded to Courseworks -Assume Panel B Revenues are those of the Hockey Team only -Assume the Hockey team's expenses are only those listed in the "M Hockey" row of Panel A -Create a P&L Forecast for the Water Buffaloes' Hockey team Q2: What if the team had a bad season and fired all the coaches -Assume salaries and benefits increased by 30% -Assume Sales and Gift Account Contribution decreased by 25% -Create a new forecast for the year Q3: Written Discussion -Based on the forecast from Q2: Is the Men's Hockey team still profitable? -Write up 2 ideas to improve the forecast EXHIBIT 1 (CONTINUED) Panel B: Sources of Income NCAA 335,400 Conference 77,000 Game Guarantees 308,000 Sales (Tickets, Sponsorships, Licensing) 210,600 Gift Account Contribution 235,600 Student Fees 471,700 Total Income 1,638,300 EXHIBIT 1: SUMMARY OF EXPENSES AND REVENUES FOR THE ATHLETICS DEPARTMENT, 2017 (IN US$) Panel A: Sources of Expenses Operating Budget Salaries Salaries and Benefits Scholarships Expense by Department Department Administration 250,000 287,600 406,100 656,100 Marketing and Sponsorships 53,000 97,500 129,400 182,400 Broadcast Radio and TV Sports Information 41,100 143,300 173,300 214,400 Facilities 600,700 600,700 Athletic Training 39,500 460,200 304,000 420,700 W Basketball 309,900 293,500 424,700 555,600 1,290,200 W Volleyball 99,700 53,400 235,800 72,100 407,600 M Hockey 437,600 348,800 458,600 648,400 1,434,800 394,400 620,000 1,737,200 M Basketball 551,100 566,100 88,700 W Soccer 89,800 121,700 341,700 553,200 W Softball 64,000 248,500 403,200 90,700 48,500 W Golf 68,000 100,200 23,300 8,100 8,900 W Lacrosse 71,600 397,000 99,200 86,100 582,300 M Baseball 145,900 338,100 554,700 70,700 53,100 508,100 297,000 73,000 101,500 M Soccer 109,600 213,500 Tennis (M and W) 60,600 21,200 23,000 129,900 134,800 18,200 78,700 Cross Country (M and W) 37,900 14,300 61,300 451,400 45,900 79,900 325,600 Swimming and Diving (M and W) 57,900 20,600 10,300 11,300 26,000 M Golf 28,400 W Track and Field 260,900 98,800 133,700 70,600 3,045,700 2,553,000 3,524,900 4,233,200 10,803,800 Q1: Create a P&L budget for the Water Buffaloes NCAA Hockey team using the data points uploaded to Courseworks -Assume Panel B Revenues are those of the Hockey Team only -Assume the Hockey team's expenses are only those listed in the "M Hockey" row of Panel A -Create a P&L Forecast for the Water Buffaloes' Hockey team Q2: What if the team had a bad season and fired all the coaches -Assume salaries and benefits increased by 30% -Assume Sales and Gift Account Contribution decreased by 25% -Create a new forecast for the year Q3: Written Discussion -Based on the forecast from Q2: Is the Men's Hockey team still profitable? -Write up 2 ideas to improve the forecast