• Tour based on 25 paying passengers
• Per tour fixed costs are $7000.00
• Per person variable costs are $200.00/ per person
• Operator Mark Up is $50.00 per person

CALCULATE REVENUE & PROFIT

Per person selling price or REVENUE

FIXED COSTS $ = 7000

VARIABLE COSTS = 5000

OPERATOR MARK ON (Mark-Up) = 1250

TOTAL PER PERSON = 480

For 25 PAX, TOTAL REVENUE IS = _______________________

= _______________________

TOTAL COST TO OPERATOR

FROM FIXED COSTS = _____________________

VARIABLE COSTS = ______________________

TOTAL COST TO OPERATOR = _______________________