Charging rate | ||
In-house members | $ 3,893 | per year |
Out-of-house members | $ 1,032 | per year |
In-house members | ||
Use of second floor ($240,000 –$40,000)/2 | $ 100,000.00 | |
Use of first floor [($240,000 –$40,000)/2] x 0.6 | $ 60,000.00 | |
Food* ($1.01)x (60 )x (20)x (32) | $ 38,784.00 | |
Variable expenses | $ 34,800.00 | |
Total | $ 233,584.00 | |
Charging rate per in-house member per year: $233,509.68/60 | $ 3,893 | |
*Cost per meal: $40,000/{[40 + (60 × 20)] × 32} = $1.01 | 1.01 | |
Out-of-house members | ||
Use of first floor [($240,000 –$40,000)/2] x 0.4 | $ 40,000.00 | |
Food* ($1.01)x (40)x (32) | $ 1,292.80 | |
Total | $ 41,293 | |
Charging rate per out-of-house member per year: $41,293/40 = |
$ 1,032 | |
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