Mary Contrary owns the Mary's Massage in Minutes at the local shopping centre. She employs 9.00 massage therapists and pays each a base rate of $1,100 per month. One of the massage therapists serves as the manager and receives an extra $900 per month. In addition to the base rate, each massage therapists also receives a commission of $30 per client.

Advertising	450	Per month
Rent	1000	Per month + $2.50 per massage
Massage Supplies	28	Per massage
Power	410	Per month
Dry Cleaning	465	Per month
Depreciation	475	Per month

May currently charges 65 per massage.

Required:

1. Determine the variable cost per massage and total monthly fixed costs [2 marks]
2. Calculate the break-even point in units and dollars
3. Determine profit if massages are given in a month
4. Calculate the required number of massages if profit per month is to be achieved.