Dream Petroushka Nutcracker Sleeping Beauty

Total Available Seats ( A) 114 114 114 114

Total Available Seats (B)
756 756 756 756
Total Available Seats (C) 984 984 984 984
Percentage of Total Seats Sold (A) 100% 100% 100% 100%
Percentage of Total Seats Sold (B)
80% 80% 100% 80%

Percentage of Total Seats Sold (C)

75% 75% 100% 75%

Performance related fixed cost

275,500 145,500 70,500 345,000
Price Per Seat (A) 35 35 35 35
Price Per Seat ( B) 25 25 25 25
Price Per Seat (C) 15 15 15 15
Dream Petroushka Nutcracker Sleeping Beauty
Sales (A) 3,990 3,990 3,990 3,990
Sales (B) 15,120 15,120 18,900 15,120
Sales (C) 11,070 11,070 14,760 11,070
Total Sales 30,180 30,180 37,650 30,180
Variable Expense 8,500 8,500 8,500 8,500
Contribution Margin 21,680 21,680 29,150 21,680

Performance related direct cost 275,500 145,500 70,500 345,000

Segment Margin (253,820) (123,820) (41,350) (323,320)
Common fixed Expense
Operating Income
Tentative Sales Mix 15 11 17 23

Total Sales 452,700 331,980 640,050 694,140

Variable Expense 127,500 93,500 144,500 195,500
Contribution Margin 325,200 238,480 495,550 498,640
Performance related direct cost 275,500 145,500 70,500 345,000
Segment Margin 49,700 92,980 425,050 153,640
Common fixed Expense 76,139.24 55,835.44 86,291.14 116,746.84
Operating Income (26,439.24) 37,144.56 338,758.86 36,893.16

Individual Breakevens 1.08 0.84 0.32 0.93

Bugaku
114
Variable Cost per performance Common Fixed Cost
756
984 Advertising 80,000
100% City Symphony 3,800 Insurance 15,000

80% Auditorium rental 700 Administrative salaries 222,000

Office rental, phone,
75% Dancers' payroll 4,000 and so on 84,000
Total Common Fixed
155,500 Total 8,500 Cost 401,000
35
25
15
Bugaku Total
3,990 19,950
15,120 79,380
11,070 59,040
30,180 158,370
8,500 42,500
21,680 115,870

155,500 992,000
(133,820) (876,130)
401,000
(1,277,130)
13
79
392,340 2,511,210
110,500 671,500
281,840 1,839,710
155,500 992,000
126,340 847,710
65,987.34 401,000
60,352.66 446,710
Break Even 0.76
0.79
 Dream Petroushka Nutcracker Sleeping Beauty
Total Available Seats ( A) 114 114 114 114
Total Available Seats (B)
756 756 756 756
Total Available Seats (C) 984 984 984 984
Percentage of Total Seats Sold (A) 100% 100% 100% 100%
Percentage of Total Seats Sold (B)
80% 80% 100% 80%

Percentage of Total Seats Sold (C)

75% 75% 100% 75%

Performance related fixed cost

275,500 145,500 70,500 345,000
Price Per Seat (A) 35 35 35 35
Price Per Seat ( B) 25 25 25 25
Price Per Seat (C) 15 15 15 15
Dream Petroushka Nutcracker Sleeping Beauty
Sales (A) 3,990 3,990 3,990 3,990
Sales (B) 15,120 15,120 18,900 15,120
Sales (C) 11,070 11,070 14,760 11,070
Total Sales 30,180 30,180 37,650 30,180
Variable Expense 8,500 8,500 8,500 8,500
Contribution Margin 21,680 21,680 29,150 21,680
Performance related direct cost 275,500 145,500 70,500 345,000
Segment Margin (253,820) (123,820) (41,350) (323,320)
Common fixed Expense
Operating Income
Tentative Sales Mix 11 9 14 19

Total Sales 331,980 271,620 527,100 573,420

Variable Expense 93,500 76,500 119,000 161,500
Contribution Margin 238,480 195,120 408,100 411,920
Performance related direct cost 275,500 145,500 70,500 345,000
Segment Margin (37,020) 49,620 337,600 66,920
Common fixed Expense 80,200.00 80,200.00 80,200.00 80,200.00
Operating Income (117,220.00) (30,580.00) 257,400.00 (13,280.00)

Individual Breakevens 1.49 1.16 0.37 1.03

Bugaku
114
Variable Cost per performance Common Fixed Cost
756
984 Advertising 80,000
100% City Symphony 3,800 Insurance 15,000

80% Auditorium rental 700 Administrative salaries 222,000

Office rental, phone,
75% Dancers' payroll 4,000 and so on 84,000
Total Common Fixed
155,500 Total 8,500 Cost 401,000
35
25
15
Bugaku Total
3,990 19,950
15,120 79,380
11,070 59,040
30,180 158,370
8,500 42,500
21,680 115,870
155,500 992,000
(133,820) (876,130)
401,000
(1,277,130)
15
68
452,700 2,156,820
127,500 578,000
325,200 1,578,820
155,500 992,000
169,700 586,820
80,200.00 401,000
89,500.00 185,820
Break Even 0.88
0.72