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PB.2 Fixed costs of the banquet unit are $600/day. An event for 100 guests has a

ID: 2585937 • Letter: P

Question

PB.2 Fixed costs of the banquet unit are $600/day. An event for 100 guests has a food cost of $8.50/person, labor costs of $1.75/person and other variable costs of $1.95/person

a. Calculate the total cost per person at this event

Total Cost per Guest

b. What should the total price and total price per person be if a 30% operating income is desired?

Total Revenue (30% income)

. Customer is a regular and does not want to pay more than $16.25/person. No other event could be booked. What are the comparative costs? Would you accept that price?.

Net Loss

Recommendation:




Total Fixed Costs Food/guest Labor/guest Other costs/guest Total Variable Cost/Guest Fixed Cost per Guest

Total Cost per Guest

b. What should the total price and total price per person be if a 30% operating income is desired?

Price Per Guest (30% income)

Total Revenue (30% income)

. Customer is a regular and does not want to pay more than $16.25/person. No other event could be booked. What are the comparative costs? Would you accept that price?.

Function accepted at $16.25 Function not accepted Total Revenue Food Cost Variable Wage Other Variable Costs Fixed Costs Total Cost

Net Loss

Recommendation:




Explanation / Answer

A.

B. Total price to be charged = Total cost + 30% of the total price (i.e. 30/70 of total cost)

= ($ 600 + $12.2*100) + 30/70 of ($ 600 + $12.2*100)

= $1,820 + $780

= $ 2,600

Total price per guest = $ 2,600/100 guests = $26

C.

Calculation of total cost per person at the event Particulars Cost (in$) Total Fixed Cost 600 Food/guest 8.5 Labor/guest 1.75 other cost/guest 1.95 Total Variable cost/guest 12.2 Fixed Cost /guest 6 Total Cost /guest 18.2