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Abbington Youth center

Exhibit 1. Program Cost Analysis, Normal Year (1)


Infants and Toddlers Preschool After School
Students at full capacity
Actual number of students 50 40 25
Fee per student 4,520 5,320 5,970
Total revenue 226,000 212,800 149,250
Variable cost per student 480 1,040 896
Total variable cost 24,000 41,600 22,400
Contribution to program fixed costs 202,000 171,200 126,850
Less: Program fixed costs 130,000 118,000 80,000
Contribution to allocated fixed costs 72,000 53,200 46,850
Less: Allocated fixed costs (2) 42,675 51,210 76,815
Surplus (deficit) 29,325 1,990 -29,965

Notes: All figures rounded to the nearest dollar.


Allocated on the basis of square feet.
Aggregate
150
115
5,113
588,050
765
88,000
500,050
328,000 programs
172,050
170,700 center overall
1,350
Abbington Youth center
Exhibit 1. Program Cost Analysis, Normal Year (1)
Infants and
Toddlers, Preschool,
Mosteller Percent Olivo Percent
Students at full capacity
Actual number of students 50 40
Fee per student 4,520 5,320
Total revenue 226,000 100% 212,800 100%
Variable cost per student 480 1,040
Total variable cost 24,000 11% 41,600 20%
Contribution to program fixed costs 202,000 89% 171,200 80%
Less: Program fixed costs (programs) 130,000 118,000
Contribution to allocated fixed costs
(center) 72,000 53,200
Less: Allocated fixed costs (2) 42,675 51,210
Surplus (deficit) 29,325 1,990

Notes: All figures rounded to the nearest


dollar.
Allocated on the basis of square feet.

Break-even sales = Total Fixed Cost 172,675 169,210


193,191 210,326
CM Ratio 89% 80%
Year (1)

After School,
Harris Percent Aggregate Percent
150
25 115
5,970 5,113 =588,051/115
149,250 100% 588,050 100%
896 765 =88,000/115
22,400 15% 88,000 15%
126,850 85% 500,050 85%
80,000 328,000

46,850 172,050
76,815 170,700
-29,965 1,350

156,815 498,700
184,506 586,462
85% 85%
Abbington Youth center
Exhibit 3. Revised Program Cost Analysis, Normal Year (1)
Infants and
Toddlers, Preschool,
Mosteller Percent Olivio Percent
Students at full capacity
Projected number of students 50 50
Fee per student 4,972 5,852
Total revenue 248,600 100% 292,600 100%
Variable cost per student 498 1,079
Total variable cost 24,900 10% 53,950 18%
Contribution to program fixed costs 223,700 90% 238,650 82%
Less: Program fixed costs (programs) 130,000 118,000
Fixed salaries of new teachers 22,000
Allocated fixed costs (2) 42,675 51,210
Total fixed cost 172,675 191,210
Surplus (deficit) 51,025 47,440

Notes: All figures rounded to the nearest


dollar.
Allocated on the basis of square feet.

Break-even sales = Total Fixed Cost 191,895 234,436


213,255 287,433
CM Ratio 90% 82%
mal Year (1)

After School, Overall CM


Harris Percent Aggregate Ratio
150
40 140
6,567
262,680 100% 803,880 100%
930
37,200 14% 116,050 14%
225,480 86% 687,830 86%
80,000 328,000
25,000 47,000
76,815 170,700
181,815 545,700
43,665 142,130

211,811 545,700
246,756 637,770
86% 86%
Abbington Youth center
Exhibit 3. Revised Program Cost Analysis, Normal Year (1)
Infants and
Toddlers, Preschool,
Mosteller Percent Olivio Percent
Students at full capacity
Projected number of students 50 50
Fee per student 4,520 5,320
Total revenue 226,000 100% 266,000 100%
Variable cost per student 498 1,079
Total variable cost 24,900 11% 53,950 20%
Contribution to program fixed costs 201,100 89% 212,050 80%
Less: Program fixed costs (programs) 130,000 118,000
Fixed salaries of new teachers 22,000
Allocated fixed costs (2) 42,675 51,210
Total fixed cost 172,675 191,210
Surplus (deficit) 28,425 20,840

Notes: All figures rounded to the nearest


dollar.
Allocated on the basis of square feet.

Break-even sales = Total Fixed Cost 194,055 239,858


218,083 300,883
CM Ratio 89% 80%
mal Year (1)

After School, Overall CM


Harris Percent Aggregate Ratio
150
40 140
5,970
238,800 100% 730,800 100%
930
37,184 16% 116,034 16%
201,616 84% 614,766 84%
80,000 328,000
25,000 47,000
76,815 170,700
181,815 545,700
19,801 69,066

215,347 545,700
255,064 648,698
84% 84%
Abbington Youth center
Exhibit 3. Revised Program Cost Analysis, Normal Year (1)
Infants and
Toddlers, Preschool,
Mosteller Percent Olivio Percent
36% 36%
Projected number of students 50 50
Fee per student 4,520 5,320
Total revenue 226,000 100% 266,000 100%
Variable cost per student 498 1,079
Total variable cost 24,900 11% 53,950 20%
Contribution to program fixed costs 201,100 89% 212,050 80%
Less: Program fixed costs (programs) 130,000 118,000
Fixed salaries of new teachers 22,000
Allocated fixed costs (2) 42,675 51,210
Total fixed cost 172,675 191,210
Surplus (deficit) 28,425 20,840

Notes: All figures rounded to the nearest


dollar.
Allocated on the basis of square feet.

Total Fixed Cost + Target Income


Target Sales =
Contribution Margin Ratio
mal Year (1)

After School, Overall CM


Harris Percent Aggregate Ratio
29% 100%
40 140
5,970
238,800 100% 730,800 100%
930
37,184 16% 116,034 16%
201,616 84% 614,766 84%
80,000 328,000
25,000 47,000
76,815 170,700
181,815 545,700
19,801 69,066

555,700
660,586
84%
Abbington Youth center
Exhibit 3. Revised Program Cost Analysis, Normal Year (1)
Infants and
Toddlers, Preschool,
Mosteller Percent Olivio Percent
36% 36%
Projected number of students 52 44
Fee per student 4,520 5,320
Total revenue 235,924 100% 235,924 100%
Variable cost per student 498 1,079
Total variable cost 25,993 11% 47,850 20%
Contribution to program fixed costs 209,930 89% 188,074 80%
Less: Program fixed costs (programs) 130,000 118,000
Fixed salaries of new teachers 22,000
Allocated fixed costs (2) 42,675 51,210
Total fixed cost 172,675 191,210
Surplus (deficit) 37,255 -3,136

Notes: All figures rounded to the nearest


dollar.
Allocated on the basis of square feet.
mal Year (1)

After School, Overall CM


Harris Percent Aggregate Ratio
29% 100%
32 128
5,970
188,739 100% 660,586 660,586 100%
930
29,389 16% 103,232 16%
159,350 84% 557,354 84%
80,000 328,000
25,000 47,000
76,815 170,700
181,815 545,700
-22,465 11,654