Looking at the following spreadsheet (photos below), the breakeven calculations (B73-B79) do not include the revenue from donations (B68). My next task is to include the revenue from donations in the breakeven calculations. Where would I add the revenue from donations? Average price per ticket? or maybe ticket receipts needed to break even?

The average price per ticket (B73) uses the following formula =B34/B29. To add the donation revenue, would I update the formula for the average price per ticket (B73) to = (B34 + B68)/B29? Or would I add the donation revenue to another line and if so what would the formula be?

Thanks!

B C D E F G H K L M N 1 Appendix TN2. Solutions for Questions 2a and 2b 2 3 Service From Case Exhibit 1 4 Fixed Costs assumptions Hall rental per week, including practices and performance $1,000 Get information from Case Exhibit 1 (use formulas, do not retype amounts) 6 One-time ticket set-up fee $30 7 Get information from Case Exhibit 3 (use formulas, do not retype amounts) 8 Step costs assumptions hrs per show 9 Technical support and lighting (4-hour minimum) $30 per hour 1.5 * Use information on this sheet to prepare a formula to compute this amount 10 Sound techinician (4-hour minimum) $30 per hour 1.5 ** 11 House management $60 per show Get information from the text of the case (you'll need to type these amounts) 12 13 Variable costs assumptions 14 Facility fees $2 per ticket 15 Ticket convenience charges $3 per ticket 16 17 Ticket sales assumptions From Case Exhibit 3 18 Estimated number of shows 19 Price per ticket - adult $25 20 Price per ticket - student and senior $22 21 Estimated percentage of adult ticket 70% 22 Estimated percentage of student and senior ticket 30% 23 Maximum capacity 90 seats 24 Average occupancy per show 50% 25 26 Budget Calculated based on information provided in Case Exhibits 1 and 3 27 Ticket sales - adult 126 28 Ticket sales - student and senior 54 29 Total number of tickets 180 30 31 Receipts 32 Ticket receipts - adult $3,150.00 33 Ticket receipts - student and senior $1,188.00 34 Total Receipts $4,338.00 353'5 Exgnd'rhlres 37" Variable costs 33 Facility fees 39 Ticket convenience charges 40 Total Variable Costs 5 900.00 Contribution margin $3,438.00 Totai Receipts Total Variable Costs 42 T A Step costs i Technical support and lighting {4hour minimum} From Case Exhibit 1530 per hour I 1.5 hours per show x 4 shows] 46 Sound technician {4hour minimum} Use the formula in the cell above to help you determine the formula for this cell 47" House management 4'3 Filed costs From Case Descriptions 5\" Hall rental per week, including practices and performance 5" Onetime t'mket setup fee 52 Rental for rehearsal 53 Stage deco ration and transportation of decor 54 Additional light and sou nd 55 Brochures and printing 5" Publcity for various ads, interviews, Facebook ads, etc. 57 I Makeup 5* Food dun' ng performances and rehearsals 5'3 - Copyright payment 5\" other 51 Totaisiep and xed costs $3,415.00 62 _53_. Operating income Before Donations $ 23.00 Contribution Margin - Totaleep and Fixed Costs 64 55 Cash and in-kind donation 5'6 Cash donation 57" Food inkind donation 5'3 Total donations $ 500.00 69 ' 7"\" Net operating income 5 523.00 _ Operating income before donations + Toto! donations 7"1 r2 Calculate breaheven B Average price perticke't 1' Average variable cost per ticket 7"5 Average contribution margin 7"" Number of tickets needed I]: break even Ticket receipts needed to break even r8 7"9 BE] 31 82 33 Average number of ticketsr needed to break even per Show Breakeven occupancy 85