The Little Theatre is a nonprofit organization devoted to staging plays for children. The theatre has a very small full-time professional administrative staff. Through a special arrangement with the actors' union, actors and directors rehearse without pay and are paid only for actual performances.

The costs from the current year's planning budget appear below. The Little Theatre had tentatively planned to put on six different productions with a total of 108 performances. For example, one of the productions wasPeter Rabbit, which had a six-week run with three performances on each weekend.

The Little Theatre

Costs from the Planning Budget

For the Year Ended December 31Budgeted number of productions6Budgeted number of performances108Actors' and directors' wages$216,000Stagehands' wages32,400Ticket booth personnel and ushers' wages16,200Scenery, costumes, and props108,000Theatre hall rent54,000Printed programs27,000Publicity12,000Administrative expenses43,200Total$508,800

Some of the costs vary with the number of productions, some with the number of performances, and some are fixed and depend on neither the number of productions nor the number of performances. The costs of scenery, costumes, props, and publicity vary with the number of productions. It doesn't make any difference how many timesPeter Rabbitis performed, the cost of the scenery is the same. Likewise, the cost of publicizing a play with posters and radio commercials is the same whether there are 10, 20, or 30 performances of the play. On the other hand, the wages of the actors, directors, stagehands, ticket booth personnel, and ushers vary with the number of performances. The greater the number of performances, the higher the wage costs will be. Similarly, the costs of renting the hall and printing the programs will vary with the number of performances. Administrative expenses are more difficult to pin down, but the best estimate is that approximately 75% of the budgeted costs are fixed, 15% depend on the number of productions staged, and the remaining 10% depend on the number of performances.

After the beginning of the year, the board of directors of the theatre authorized expanding the theatre's program to seven productions and a total of 168 performances. Not surprisingly, actual costs were considerably higher than the costs from the planning budget. (Grants from donors and ticket sales were also correspondingly higher, but are not shown here.) Data concerning the actual costs appear below:

The Little Theatre

Actual Costs

For the Year Ended December 31Actual number of productions7Actual number of performances168Actors' and directors' wages$341,800Stagehands' wages49,700Ticket booth personnel and ushers' wages25,900Scenery, costumes, and props130,600Theatre hall rent78,000Printed programs38,300Publicity15,100Administrative expenses47,500Total$726,900

My question is how do I Complete theflexible budget for The Little Theatre based on the actual activity of the year?