Please help me with the last calculation box:

Please help me with "Requirement 2":

Winter Run operates a Rocky Mountain ski resort. The company is planning its lift ticket pricing for the coming ski season. (Click the icon to view the information.) Read the requirements. Revenue at market price Less: Total costs $ 58,930,000 36,390,000 $ 22,540,000 A More Info Operating income {Round the percentage to the nearest hundredth percent, X.XX%.) Winter Run's projected operating income (profit) as a percent of assets amounts to 8.64 % Will investors be happy with this profit level? Investors would like to earn a 10% return on investment on the company's $280,900,000 of assols. Winter Run projects fixed costs to be $30,000,000 for the ski season. The resort serves about 710,000 skiers and snowboarders each season. Variable costs are about $9 per guest. Last year, due to its favorable reputation, Winter Run was a price-setter and was able to charge $5 more per lift ticket than its competitors without a reduction in the number of customers it received. No, because the expected profit level does not meet the investors' target returi on assets. Requirement 2. Assume Winter Run has found ways to cut its fixed costs to $27,800,000. What is its new target variable cost per skler/snowboarder Complete the following table to calculate Winter Run's new target variable cost per customer. (Round your final answer to the nearest cent.) Assume that Winter Run's reputation has diminished and other resorts in the vicinity are charging only $83 per lift ticket. Winter Run has become a price-taker and will not be able to charge more than its competitors. At the market price, Winter Run managers believe they will still serve 710,000 skiers and snowboarders each season. Revenue at market price $ 58,930,000 26.090.000 Less: Desired profit Target full cost Print Done $ 32,840,000 27.800.000 Less: Reduced level of fixed costs Target total variable costs $ 5,040,000 710.000 Divided by number of skiers / snowboarders Target variable cost per skier / snowboarder Mountain Point operates a Rocky Mountain ski resort. The company is planning its lift ticket pricing for the coming ski season. Investors would like to earn a 15% return on investment on the company's $135,000,000 of assets. The company primarily incurs fixed costs to groom the runs and operate the lifts. Mountain Point projects fixed costs to be $36,000,000 for the ski season. The resort serves about 750,000 skiers and snowboarders each season. Variable costs are about $8 per guest. Currently, the resort has such a favorable reputation among skiers and snowboarders that it has some control over the lift ticket prices. Read the requirements. Requirement 1. Would Mountain Point emphasize target pricing or cost-plus pricing? Why? Mountain Point should emphasize a cost-plus approach to pricing because it has been able to differentiate its ski resort from others in the area. Because of its good reputation, managers will have some control over pricing. Of course, they still need to consider whether the cost-plus price is within the range customers are willing to pay. Requirement 2. If other resorts in the area charge $79 per day, what price should Mountain Point charge? Complete the following table to calculate the price Mountain Point should charge per lift ticket. Total variable costs Plus: Total costs Plus: Desired profit Target revenue Number of skiers / snowboarders Divided by: Price per lift ticket