Variable Total Name of Dance Revenues/ Contribution Costs/ Margin/ Number of Contribution/ Direct Fixed Segment Margin/ Concert Performance Performance Performance Performances Type of Dance Costs Type of Concert Concert Hip-Hop Performance $33,000 $15,300 $17,700 10 $177,000 $48,000 $129,000 Jazz and Tap Dance $26,250 $15,300 $10,950 5 $54,750 $86,000 ($31,250) Christmas Spectacular $41,250 $15,300 $25,950 20 $519,000 $22,000 $497,000 TOTAL $100,500 $45,900 $54,600 35 $750,750 $156,000 $594,750Combined Financial Performance for the Year Hip Hop Revenues Jazz & Tap Christmas Spectacular Combined Totals Section A Section B $12.750 $12.750 $18.750 $20.250 $44.250 $13.500 $22.500 $56.250 Name of Direct Contribu Break- Total Sales 133.000 $26.250 Dance Fixed tion even $41.250 $100.500 Concert Costs Margint performa Total Variable Costs $15.300 $15.300 Hip-Hop $15.300 $45.900 Perform $48.000 $17.700 3 Total Contribution Margin $17.700 Jazz and $10.950 $25.950 $54.600 Tap $86.000 $10.950 8i Contribution margin ratio 53.64% 41.71% 62.91% Christma 54.33% Fixed Costs $48.000 $22.000 $86.000 $22.000 $25.950 Profits ($30.300) $156.000 ($75.050) $3.950 $156.000 $54.600 12: Minus Administrative and Operating costs ($101,400] Net Profit $415.000 Break Even in Performances ($516.400) 3 8 Net Profit Rate Break Even in Revenues $89.491.53 $206.164.38 $34.971.10 $287.142.86 Combined Financial Performance for the Year Hip Hop Revenues Jazz & Tap Christmas Spectacular Combined Totals Section A $127.500 $63.750 Section B $202.500 $375.000 $566.250 $67.500 Total Sales $450.000 $720.000 Total Variable Costs $330.000 $131.250 $153.000 $825.000 Total Contribution Margin $76.500 $1,286.250 1306.000 $535.500 $177.000 $54.750 $519.000 Contribution margin ratio $750.750 53.64% Fixed Costs 41.71% 62.91% 58.37% $48.000 $86.000 Profits $22.000 $129.000 $156.000 Minus Administrative and Operating costs ($31250) $497.000 $594.750 Net Profit $415.000 Net Profit Rate $179.750 16.24% Break Even in Performances 2.7 7.8 Break Even in Revenues 0.86 $89.49153 0.76 $206.164.38 $34.971.10 Sheet1 +