21_Case+Assignment_DayCareInPublicHousingFinancialWorksheet

21_Case+Assignment_DayCareInPublicHousingFinancialWorksheet...

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Exhibit __________ Alta Vista Day Care Center Analysis of Financial Projections ------ If Maximum Enrollment is This Number of Students ------ 20 25 30 37 Revenue: 2-3 year olds ($17 per day x 250/12 x 80%) 4-5 year olds ($16 per day x 250/12 x 80%) 5 year olds ($7 per day x 250/12 x 80%) Total revenue Variable costs: 8102 Educational supplies ($3 per student) 8103 Recreational supplies ($2 per student) 8105 Housekeeping supplies ($2 per student) 8201 Administrative expense (14% of total revenue) Total variable costs Contribution margin (CM) Fixed costs: 7000 Salaries, total 7103 Employee benefits 7201 FICA taxes 8001 Employee fees paid 8004 Staff development training 8005 Help wanted ads
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Unformatted text preview: 8010 Membership in other organizations 8101 Medical/first aid kit supplies 8104 Food and beverage supplied by USDA 8106 Office supplies 8111 Telephone expense 8112 Postage 8401 Rent 8402 Equipment maintenance 8404 Mortgage/note/loan interest 8406 Utilities, total 8501 General insurance 8502 Workmens compensation 8601 Outside printing 8606 Subscriptions and publications 8702 Van maintenance/insurance/gas 8706 Staff mileage 9402 Miscellaneous expenses 9500 Depreciation Total fixed costs Total variable and fixed costs Operating profit (loss) Weighted average CM per student Number of students needed to break even...
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