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Barossa Valley Hot Air Ballooning is considering selling hot air balloon rides next year in January 2022.

The following information is relevant

Hot air balloon rides fee charged to a customer

Hot air balloon rides fee charged to a customer	$1,500
Lease of the hot air balloons	$750,000,000
Set up cost per air hot balloon rides	$200
Fuel cost per air hot balloon rides	$100

REQUIRED:

A) How many balloon rides will Barossa Valley Hot Air Ballooning need to provide in order to break-even? (must show workings) (3 marks)

B) Explain what the consequence/impact will be if the Barossa Valley Hot Air Ballooning has 7,890 hot air balloon rides for January 2022? (must show workings) (1 mark)

C) Explain what the consequence/impact will be if the Barossa Valley Hot Air Ballooning has 2,435 hot air balloon rides for January 2022? (must show workings) (2 mark)

D) Calculate the number of private squash training sessions required for the West Adelaide Squash Centre to break-even (in units), if the centre was to earn a desired profit of $42,000. (show workings) (2.5 marks)