The Little Theatre is a nonprofit organization devoted to staging plays for children. The theater 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 Little Theatre had tentatively planned to put on six different productions with a total of 108 performances. For example, one of the productions was Peter Rabbit, which had a six-week run with three performances on each weekend. The costs from the current year's planning budget appear below.

The Little Theatre Flexible Budget Performance Report For the Year Ended December 31 Actual Flexible Planning Results Budget Budget Number of productions 7 6 Number of performances 168 108 Actors' and directors' wages $ 453,700 259,200 Stagehands' wages 115,700 75,600 Ticket booth personnel and ushers' wages 95,900 59,400 Scenery, costumes, and props 132,600 110,400 Theatre hall rent 140,000 97,200 Printed programs 100,300 70,200 Publicity 19,100 14,400 Administrative expenses 107,500 86,400 Total $ 1,164,800 772,800The Little Theatre Actual Costs For the Year Ended December 31 Actual number of productions Actual number of performances 168 Actors and directors wages $ 453,700 Stagehands wages 115, 700 Ticket booth personnel and ushers wages 95,900 Scenery, costumes, and props 132, 600 Theater hall rent 140,000 Printed programs 100, 300 Publicity 19 , 100 Administrative expenses 107,500 Total $1, 164, 800The Little Theatre Costs from the Planning Budget For the rear Ended December 31 Budgeted number of productions E Budgeted number of performances 103 Actors and directors wages $ 259,200 Stagehands wages 15,500 Ticket booth personnel and ushers wages 55,400 Scenery, costumes. and props 110,400 Theater hall rent 97,200 Printed programs 70,200 Publicity 14,4 Administrative expenses 36.400 Total $ ??2.EDD