Q1 & Q2 Q3.

Quantity 23,598
- High operational lever : 3,13
Sales 11,799,000 - Profitable activity with low risk
Variable costs -2,397,600 - Cost of breakfast room cannot be easily driven down

Contribution margin 9,401,400 79.7%

Q4.
Labour cost -643,500 New quantity = 23598*1,1 = 25 958
Cost of breakfast room -6,000,000 New CM= 25 958 * 398,4 = 10 341 587
- Fixed revenues 250,000 Nex profit = 10 341 587 - 6 393 500 = 3 948 0
Using the OL. Profit = +10% * 3,1256 = + 31,2
Net fixed costs -6,393,500
Q5.
Profit 3,007,900
= 0,7*X/1,15*23 598 = 2397600+6393500
Contribution margin per unit 398.4 X = 612,02 including VAT
Rate of CM 79.7% Price net of vat = 612,02/1,15 = 532,19 MUR
BEP (Quantity) 16,048
BEP (sales value) 8,024,008 8,024,008
Safety margin 7,550
Security Index 32.0%
Operational lever 3.1256
nnot be easily driven down

= 23598*1,1 = 25 958
58 * 398,4 = 10 341 587
341 587 - 6 393 500 = 3 948 087
Profit = +10% * 3,1256 = + 31,256% e.g 3 948 049

23 598 = 2397600+6393500

t = 612,02/1,15 = 532,19 MUR HT

Q1 - Impact financier

Direct revenues
Sales (booking nights) 4,200,000
Margin on extras 210,000

Direct costs Laundery 52,500

Breakfast 168,000

Number of rooms Number of rooms allocated Number of rooms available for

(total) to sportteam other guests

150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108
150 42 108

Number of booking nights

(sport team) 1050
Transfer rate 36.7%

Direct revenues 4,410,000

Direct costs -220,500
Opportunity cost -3,080,000

Total financial impact 1,109,500

 Number of booking requests
Forecast demand
turned down

120 -12
125 -17
123 -15
117 -9
108 0
122 -14
119 -11
107
135 -27
150 -42
150 -42
143 -35
140 -32
125 -17
127 -19
120 -12
118 -10
118 -10
117 -9
116 -8
110 -2
112 -4
120 -12
122 -14
120 -12

Number of booking nights lost -385

Loss of sales -1,925,000

Loss of margin on breakfast -385,000
Loss of margin on extras -770,000

Opportunity cost -3,080,000