Question 4: Based on the Information in Exhibit 1, Ms. Fineberg is considering eliminating the After School Program. What advice would you give her?

Use the numbers you calculate in the revised BEP table you completed in Q.3. above to fill in the unknowns in the table below. Then, conduct the Breakeven analysis without afterschool program below:

	Infants and Toddlers	Preschool	Afterschool	Total
Number of Students	50	50		140
Fee Per Student	$ 4,972	$ ?		$5,742
Total Revenue	$ 248,600	$ ?		$ 803,880
Supplies	$ 18,900	$ ?		$ 88,074
Food	$ 6,000	$ ?		$ 27,960
Total Variable Cost	$ 24,900	$ ?		$ 116,034
Variable Cost Per Student	$ 498	$ ?		$829
Contribution to program fixed costs (Total Revenue - Total Variable Cost)	$ 223,700	$ 238,650		$ 687,846
Less: Program fixed costs	$ 130,000	$ ?		$ ?
Contribution to allocated fixed costs	$ 93,700	$ ?		$ ?
Less: Allocated fixed costs	$ 42,675	$ 51,210		$ 170,700
Surplus(deficit)	$ ?	$ ?		$ ?
CM per unit specific to each program	$ ?	$ ?		$ ?
BEP based on Program Fixed Costs	$ ?	$ ?		$ ?
BEP based on Total Fixed Costs	$ ?	$ ?		$ ?