Jonny is owner of LLF. LLF will purchase an annual license to provide bear hunting services at a cost of $3,000.

During the hunting season, the existing lodge would be able to sustain five hunting trips per week.Jonny believes he could charge $4,000 per hunter per trip, all-inclusive.

LLF's existing float planes and boats could be used during that time to provide transportation. Any additional administrative requirements could be absorbed by LLF's current staff.

Next year's bear hunting season runs 11 weeks, from August 14 to October 29, 2022.Each week-long trip would consist of one guide and two hunters.Each hunter would be given a LLF camouflage hat and t-shirt, which will cost $30.LLF will also provide each hunter with their Outdoors Card and bear hunting license, which cost $12 and $243, respectively.

Guides would be paid for the weeks worked based on an annual salary of $45,000.The guide would be responsible for eight weeks of pre-season animal tracking and two weeks of post-season reporting duties to the Ministry of Natural Resources to maintain compliance with hunting outfitter regulations.

Overhead costs will total $2,000 per trip at full capacity.If operating at less than full capacity, these costs would be $2,200 per trip.Insurance costs would increase by $25,000 per year.Jonny believes that he will need to incur approximately $20,000 in advertising annually.Once operating at full capacity, an additional $8,000 would have to be spent during the hunting season.

Jonny would like to understand the average number of trips needed to obtain a pre-tax profit of $75,000 as well as the estimated pre-tax profit if operating at full capacity.

determine how many bear hunting trips are required to obtain a pre-tax profit of $75,000 and what the pre-tax profit is expected to be at full capacity