Parameter

Fixed cost 234000

Variable cost per unit 2 0 3.5
Purchasing cost per unit 3.5 3.6 3.7 60000
80000
Model 100000
120000
Quantity 156000 140000
160000
Manufacturing cost 546000 180000
Outsourcing cost 546000 200000
Saving due to outsourcing 0 220000
240000
3.6 3.7
 1 2 3
4 5 6

7 8 9
10 11 12

50
Parameter

Rental cost 150

Speaker cost 2400
Registration per person 8.5
Breakfast per person 4
Lunch per person 7
Parking per person 5

Ticket price 75 2288.25 10% 12%

80
Model 85
90
Nonmember registrant 127 95
Nonmember no-show % 10% 100
Nonmember show up 114.3 105
Member registrant 50 110
Member show up 37.5 115
120
Revenue 9048.75 125
Cost 6760.5 130
135
Profit 2288.25 140
145
150
155
160
14% 16% 18% 20% 22% 24% 26% 28% 30%