The previous manager of

Fitness-for-Kids

started the following schedule but left before completing it. The manager was not sure but thought the club's fixed operating costs were

$50,000

per month and the variable operating costs were

$9

per member per month. The club's existing facilities could serve up to

1,400

members per month.Requirements

1.	Complete the schedule shown below for different levels of monthly membership assuming the previous manager's cost behaviour estimates are accurate.
2.	As the manager of the fitness club, why should you not use the average cost per member to predict total costs at different levels of membership?

Requirement 1. Complete the following schedule for different levels of monthly membership assuming the previous manager's cost behaviour estimates are accurate. (Round all unit costs to the nearest cent.)

Monthly Operating Costs	500 members	1,000 members	1,400 members
Total variable costs
Total fixed costs
Total operating costs
Variable cost per member
Fixed cost per member
Average cost per member