Food and Beverages at SWU football Games /WTVX Case Study
... and Beverages at SWU football Games /WTVX Case Study Food and Beverages at SWU football Games The total fixed cost that has been identified for every game includes rental fees, salaries and cost of the workers in the six booths. These are:
Rental fees = 2,400 * $2 =$4,800
Salaries = $20,000
Total fixed cost per game = $20,000 + $4,800 + $1,260 = $26,060
Booth worker wages = 6 * 6 *5 * $7 = $1,260
The cost of this allocated to each food item is shown in the table:
In order to find the break-even points for each of these items, it is pertinent that we compu...