Tower Productions performs London shows. The average show sells $1,100$ tickets at $$70$ per ticket. There are $150$ shows per year. No additional shows can be held as the theater is also used by other production companies. The average show has a cast of $45,$ each earning a net average of $$310$ per show. The cast is paid after each show. The other variable cost is a$$ program$-$printing cost of $$13$ per guest. Annual fixed costs total $$487,500.$