46. As part of their application for a loan to buy Lakeside Farm, a property they hope to develop as a bed-and-breakfast
operation, the prospective owners have projected:
Monthly fixed cost (loan payment, taxes, insurance, maintenance) $6000
Variable cost per occupied room per night $ 20
Revenue per occupied room per night $ 75
a. Write the expression for total cost per month. Assume 30 days per month.
b. Write the expression for total revenue per month.
c.
If there are 12 guest rooms available, can they break even? What percentage of rooms would need to be occupied, on
average, to break even?
47. Organizers of an Internet training session will charge participants $150 to attend. It costs $3000 to reserve the room,
hire the instructor, bring in the equipment, and advertise. Assume it costs $25 per student for the organizers to provide the
course materials.
a. How many students would have to attend for the company to break even?
b. If the trainers think, realistically, that 20 people will attend, then what price should be charged per person for the
organization to break even?
48. In this portion of an Excel spreadsheet, the user has given values for selling price, the costs, and a sample volume.
Give the cell formula for
a. cell E12, break-even volume.
b. cell E16, total revenue.
c. cell E17, total cost.
d. cell E19, profit (loss).
A B C D E
1
2
3
4 Break-even calculation
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