Theodore's 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. Theodore's Theatre had tentatively planned to put on 5 different productions with a total of 50 performances. For example, one of the productions was Cinderella, which had a six-week run with three performances on each weekend Theodore's Little Theatre Costs from the Planning Budget For the Year Ended December 31 Budgeted number of productions Budgeted number of performances Actors' and directors' wages Stagehands' wages ket booth personnel and ushers' wages Scenery, costumes, and props Theatre hall rent Printed programs Publicity Administrative expenses 5 50 $145,000 24,500 15.500 44,500 39,500 13.250 14,000 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 Cinderella 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 After the beginning of the year, the board of directors of the Theatre authorized expanding the Theatre's program to four productions and a total of 54 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: Theodore's Little Theatre Actual Costs For the Year Ended December 31 Actual number of productions Actual number of performances Actors' and directors' wages Stagehands' wages ket booth personnel and ushers' wages Scenery, costumes, and props Theatre hall rent Printed programs Publicity Administrative expenses 4 54 $152,000 26.100 17,000 40,800 44.100 13,700 13,000 44.450 Total $351,150