# Calculating Break Even of the Workshops

Training Revenue (200 x 20 x $300) $1,200,000

Less Expenses:

Trainer costs (200 x 2 x $1500) 600,000

Manager's Salary 120,000

Training officer 90,000

Administrative staff 80,000

Utilities/phone costs 20,000

Manuals for participants 120,000

Advertising costs 125,000

Postage & other miscellaneous costs 9,450

Total expenses $ 1,164,450

Income from operations $35,550

Common Allocated costs (10% of revenue) 120,000

Net Income or (loss) $(84,450)

I need assistance - Given that allocated costs at 10% of revenue, how do you calculate the number of workshops that must be offered to break-even - step by step and also, what if was $1000 per workshop, how do i calculate break even? Thanks

Â© BrainMass Inc. brainmass.com December 15, 2022, 7:55 pm ad1c9bdddfhttps://brainmass.com/business/financial-ratios/calculating-break-even-259196

#### Solution Summary

This solution shows step-by-step calculations to determine the break even costs of the workshops using revenues, variable cost, income and allocated costs.