Using Cost-Volume-Profit analysis, how many tickets must be sold to break even on operating costs in one game, and one season of the six mentioned home games? Are there any variable costs associated with this analysis or are all costs fixed? Use excel to answer and explain all calculations.

OPERATING REVENUE AND COST GSU charges all students a mandatory student fee for athletics, which allows students to attend all sporting events free of charge. Management estimates an average attendance of 16,000 students per game. The university also sells tickets at $25 per game to faculty, staff, alumni, and the general public. The operating costs for the stadium are typically incurred in two categories; some costs will be incurred on an ongoing basis at the stadium regardless of the number of games played at the stadium. They include utilities ($12,000 per month), maintenance and operations ($22,000 per month) security ($10,000 per month), and technology ($7,500). The monthly operating cost is $51,500. In addition to the monthly operating costs, management expects to incur costs per game (see Table 5). The total cost per game is $16,180. The GSU Panthers will play six home games and six away games during the football season Table 5. Costs Incurred Per Game Cost Time Needed Number of Personnel $16 per hour 6 hours per game 55 Game Day Ushers/Ticket Takers $30 overtime rate for 6 games 6 hours per game 15 Police, Stadium and Traffic Control $150 per game Per game 4 Videographers $200 per game Per game 4 Sound System/Jumbrotron Operators $350 per game Per game 6 Officials $1,250 per game Per game 1 Elevator Contractor (Standby) $25 overtime rate 6 hours per game 15 Custodians $40 overtime rate 6 hours per game 5 Maintenance Personnel CO LO