The Munchkin Theater 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 costs from the current year's planning budget appear below. The Munchkin Theater had tentatively planned to put on five different productions with a total of 50 performances. For example, one of the productions was Peter Rabbit, which had five performances The Munchkin Theater Costs from the Planning Budget For the Year Ended December 31 Budgeted number of productions Budgeted number of performances 50 145,000 Actors' and directors' wages Stagehands' wages 24,500 Ticket booth personnel and ushers' wages 15,500 Scenery, costumes, and props 44.500 Theater hall rent 39,500 Printed programs 13,250 Publicity 14,000 Administrative expenses 46,000 Total 342,250 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 times Peter Rabbit is 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 60% of the budgeted costs are fixed, 15% depend on the number of productions staged, and the remaining 25% depend on the number of performances