How would I start Simple Costing Analysis and then an ABC Costing analysis for each team with the following information?
EXHIBIT 1: SUMMARY OF EXPENSES AND REVENUES FOR THE ATHLETICS DEPARTMENT, 2017 (IN USS) Panel A: Sources of Expenses Department Operating Budget Salaries Salaries and Benefits Scholarships Expense by 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 39,500 304,000 420,700 - 460,200 W Basketball 309,900 293,500 424,700 555,600 1,290,200 W Volleyball 99,700 53,400 72,100 235,800 407,600 M Hockey 348,800 458,600 648,400 437,600 1,434,800 M Basketball 551,100 394,400 566,100 620,000 1,737,200 W Soccer 89,800 88,700 121 ,700 341,700 553,200 W Softball 90,700 48,500 64,000 248,500 403,200 W Golf 23,300 8,100 8,900 68,000 100,200 W Lacrosse 99,200 71,600 86,100 397,000 582,300 M Baseball 145,900 53,100 70,700 338,100 554,700 M Soccer 109,600 73,000 101,500 297,000 508,100 Tennis (M and W) 60,600 21,200 23,000 129,900 213,500 Cross Country (M and W) 37,900 14,300 18,200 78,700 134,800 Swimming and Diving (M and W) 45,900 61,300 79,900 325,600 451,400 M Golf 20,600 10,300 11,300 26,000 57,900 W Track and Field 28,400 70,600 98,800 133,700 260,900 3,045,700 2,553,000 3,524,900 4,233,200 10,803,800 EXHIBIT 1 (CONTINUED) Panel B: Sources of Income 335.400 soaooo 210.600 Gift Account Contribution 235,600 471.700 Total Income 1,638,300 EXHIBIT 3: OPERATING EXPENSES AS REPORTED BY EQUITY IN ATHLETICS DATA ANALYSIS, 2017 (IN US$) Panel A: Grand River University Men's Teams Women's Teams Total arsity Team Operating Operating Operating Participants Expenses per By Team Participants Expenses per By Team Expenses Participant Participant etball 14 $27, 151 $380, 114 15 $15,057 $225,855 $605,969 ball 31 $4,348 $134,788 $134,788 10 $1,484 $14,840 8 $2,054 $16,432 $31,272 ey 30 $7,895 $236,850 1 $236,850 sse 25 $3,715 $92,875 $92,875 er 25 $3, 169 $79,225 31 $2,220 $68,820 $148,045 all 21 $3,899 $81,879 $81,879 ming and Diving 24 $1,664 $39,936 20 $756 $15, 120 $55,056 is 8 $3,490 $27,920 6 $3,511 $21,066 $48,986 and Field 28 $867 $24,276 $24,276 Country $1,420 $11,360 11 $1,630 $17,930 $29,290 yball I 14 $6,307 $88,298 $88,298 Operating nses Men's 150 179 Women's $925,033 $652,551 $1,577,584 ISBasketball Baseball All Track Combined Golf Ice Hockey Lacrosse Rowing Soccer Softball Swimming and Diving Volleyball Total Operating Expenses Men's and Women's Teams Participants 1 4 37 72 7 29 35 24 28 246 Men '8 Teams Operating Expenses per Participant $18,641 $5,013 $731 $5,411 $8,706 $4,170 $3.505 $1,228 By Team $260,980 $185,471 $52,650 $37,879 $252,469 $145,940 $84,127 $34,395 $1,053,911 Participants 14 66 26 29 25 1 9 23 14 216 Women's Teams Operating Expenses per Participant $13,656 $736 $5,296 $2,196 $2,604 $5,509 $1,175 $5,114 By Team $191,180 $48,599 $137,685 $63,688 $65,096 $104,666 $27,025 $71,590 $709,529 Total Operating Expenses $452,160 $1 85,471 $1 01 .249 $37,879 $252,469 $283,625 $63,688 $149,223 $1 04,666 $61 ,420 $71 .590 $1,763,440 EXHIBIT 5: TEAM USAGE OF FACILITIES BY HOURS PER WEEK Nicholson Team Mason Arena Boschetto Center Center m w Basketball m Ice Surface Gymnasiums m m M W Basketball 4 2 20 W Volleyball 4 18 2 M Hockey 6 28 4 M Basketball 4 2 25 W Soccer 4 4 2 W Softball 4 4 W Golf 4 3 W Lacrosse 4 5 2 M Baseball 4 4 M Soccer 4 4 2 M and W Tennis 4 4 M and W Cross Country 4 M and W Swimming and Diving 4 30 M Golf 4 3 W Track and Field 4 Total 62 49 30 16 45
