Fact Pattern:

Starlight Theater stages a number of summer musicals at its theater in northern Ohio. Preliminary planning has just begun for the upcoming season, and Starlight has developed the following estimated data:

Production	Number of Performances	Average Attendance per Performance	Ticket Price	Variable Costs 1	Fixed Costs 2
Mr. Wonderful	12	3,500	$18	$3	$165,000
Thats Life	20	3,000	15	1	249,000
All That Jazz	12	4,000	20	0	316,000

1	Represent payments to production companies and are based on tickets sold.
2	Costs directly associated with the entire run of each production for costumes, sets, and artist fees.

Starlight will also incur $565,000 of common fixed operating charges (administrative overhead, facility costs, and advertising) for the entire season and is subject to a 30% income tax rate.

If Starlights management desires Mr. Wonderful to produce an after-tax contribution of $210,000 toward the firms overall operating income for the year, total attendance for the production would have to be

a 25,000

b. 31,000

c. 25,833

d. 20,800