Dollars
BINGO BOARDS $4.00 $1,000.00
PAINT DAUBERS $1.00
$500.00
WRIST BANDS $1.00
$0.00
VARIABLE COSTS PER PARTICIPANT $6.00 0 10 20 30 40 50 60 70 80 90 100
TOTAL VARIABLE COSTS $600.00 ($500.00)
($1,000.00)
PARTICIPANT CONTRIBUTION MARGIN 22.00 ($1,500.00)
GROSS MARGIN $2,200.00
# participants
FIXED COSTS PER PERIOD FIXED COSTS PER PROGRAM TOTAL COSTS TOTAL REVENUE NET PROFIT (LOSS)
FACILITY RENTAL ($37.50 / hr x 2 hrs) $75.00 Variable Costs per Participant Participant Contribution Margin
ANNOUNCER ($10 / hr x 2 hrs) $20.00
PRIZES $300.00
BAR INVENTORY $700.00
BINGO BOARDS
BAR EMPLOYEES ($30 / hr x 2 hrs) $60.00 $1.00 ; 6.00 ; VARIABLE COSTS PER
TOTAL FIXED COSTS PER PERIOD $1,155.00 16.67% 21.43% PARTICIPANT
$1.00 ;
16.67% PAINT DAUBERS
TOTAL COSTS $1,755.00 $4.00 ;
66.67% 22.00 ;
NET PROFIT (LOSS) $1,045.00 78.57%
PARTICIPANT
CONTRIBUTION MARGIN
WRIST BANDS
RESULTS
BREAKEVEN POINT (UNITS): 52.50