Calculating Fixed Costs, Variable Costs, and Break-Even Point for a Program
Proposed Seminar Budget
1. Conference room rental $175.00 $ 175.00
2. Audiovisual equipment Rental $75.00
3. 4 presenters @ $500 $2,000.00
4. 45 workbooks @ $15 $675.00
5. 45 lunches @ $12 $540.00
6. 45 coffees @ $3.50 $158.00 Subtotal $3,623.00
7. Indirect costs @ 25% of $3,675.00 $ 906.00 Subtotal $4,529.00
8. Profit margin @ 5% of $4,594.00 $ 227.00 Total $4,756.00
Fixed Costs 1. Conference room rental $ 175.00 $175.00 2. Audiovisual equipment Rental $75.00 $75.00 3. 4 Presenters @ $500 $2000.00 4. Indirect costs A@ 25% of $ 3.675.00 $906.00 5. Profit Margin @ 5% of $ 4,594.00 $227.00 Total