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E Analysis of Financial Projections - With Given Case Data G H Total Number of Students 25 30 20 37 2,350 1,333 700 3,400 1,867 700 4.250 2.400 700 5,383 3,200 700 60 40 40 642 75 50 50 835 90 60 60 1.029 111 74 74 1,300 Revenue: 2-3 year olds (S17 per day x 250/12 x 80%) 4-5 year olds (S16 per day x 250/12 x 80%) 5 year olds (S7 per day x 250/12 x 80%) Total revenue - Variable costs: 0 8102 Educational supplies (S3 per student) 1 8103 Recreational supplies (2 per student) 2 8105 Housekeeping supplies ($2 per student) 3 8201 Administrative expense (14% of total revenue) Total variable costs -3 Contribution margin (CM) 6 Fixed costs: 17 7000 Salaries, total 7103 Employee benefits 19 7201 FICA taxes 20 8001 Employce fees paid 21 8004 Staff development training 22 8005 Help wanted ads 23 8010 Membership in other organizations 24 8101 Medical first aid kit supplies 25 8104 Food and beverage supplied by USDA 26 8106 Office supplies 27 8111 Telephone expense 28 8112 Postage 29 8401 Rent 30 8402 Equipment maintenance AltaVista ProjectAnalysis 18 3,126 175 239 11 33 9 3,928 700 300 11 33 9 4 3 0 3 140 25 0 22 1 4,665 875 357 16 33 9 4 3 0 10 140 30 0 22 5,402 1,050 413 16 33 9 4 3 3 0 5 140 25 0 22 10 140 30 ng 22 | 9 4 3 0 5 140 25 0 22 9 4 3 0 5 140 25 0 22 0 240 92 10 25 2 45 48 10 0 9 4 3 0 10 140 30 0 22 0 240 92 19 4 3 0 10 140 30 0 22 0 240 92 15 25 2 45 48 10 0 8005 Help wanted ads 8010 Membership in other organizations 8101 Medical/first aid kit supplies 8104 Food and beverage supplied by USDA 8106 Ollice supplies 8111 Telephone expense 8112 Postage 8401 Rent 8402 Equipment maintenance 8404 Mortgageote/loan interest 8406 Utilities, total 8501 General insurance 8502 Workmen's compensation $ 8601 Outside printing 6 8606 Subscriptions and publications 7 8702 Van maintenance/insurance/gas 8 8706 Staff mileage 9 9402 Miscellaneous expenses 10 9500 Depreciation 11 Total fixed costs Total variable and fixed costs Operating profit (loss) 44 Weighted average CM per student 45 Number of students needed to break even 46 Round up break even students 47 Total CM without administrative fee 49 Weighted average CM per student w/o admin. fee Breakeven number of students w/o admin. fee 51 Round up break-even students AltaVista ProiectAnalysis 240 92 13 tous 25 12 2 45 48 TO 0 12 43 48 SO