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Annie Warbucks

Dance teacher salaries


School year
Dance teacher salaries
summer program
Child care teacher salaries
Fitness instructor
Total Salaries
Supplies (art, dance,accesories, fitness)
Rent, maintenance and utilities
Administration Salaries
Marketing expenses
Total Expenses

Other information
48,600.00
13,500.00
24,300.00
39,060.00
125,460.00
21,984.00
97,511.00
50,075.00
21,000.00
316,030.00

Dance classes
Hours of operation
(Dance Childcare and Fitness)

3 per hour
School year 36 weeks

Hours of operation
(Dance Childcare and Fitness)

summer program 10 weeks

Dance
square footage
nun. Participants
teacher per hour
num of advertisements

Required:
1- Determine which cost are direct or indirect
2- Choose a cost driver for mthe indirect cost and calculate the allocation rate. Explain why you choose the cost driver
3-Calculate the budget cost of each program
4-How can Anne use this information for pricing
5- What other factors should be consider.

6,000
1,485
3
26

Childcare
3,150
450
3
24

2 pm to 8 pm M-F

9 am to 12 pm M-F
1 pm to 4 pm M-F
Fitness

Total
2,500
270
1
20

11,650
2,205
7
70

Solution
Required:
1- Determine which cost are direct or indirect
Direct cost. Salaries
Indirect Cost:
Supplies (art, dance,accesories, fitness)
Rent, maintenance and utilities
Administration Salaries
Marketing expenses
2- Choose a cost driver for mthe indirect cost and calculate the allocation rate. Explain why you choose the cost driver

Supplies
Rent, maintenance and utilities
Administration Salaries
Marketing expenses

nun. Participants
square footage
nun. Participants
num of advertisements

Allocation base/driver per program


Dance
Childcare
Fitness
1,485
450
270
6,000
3,150
2,500
1,485
450
270
26
24
20

3-Calculate the budget cost of each program


Salaries
Supplies
Rent, maintenance and utilities
Administration Salaries
Marketing expenses
Total cost per program
Num. Of participants
Cost per participant

4-How can Anne use this information for pricing


Fix a mark up por example a

5- What other factors should be consider.

30%

Dance
62,100.00
14,806
50,220

Childcare
24,300.00
4,487
26,366

Fitness
39,060.00
2,692
20,925

33,724
7,800
168,649.79
1,485
113.6

10,219
7,200
72,571.55
450
161.3

6,132
6,000
74,808.66
270
277.1

147.64

209.65

360.19

Total ALL- base Total cost


2,205
21,984
11,650
97,511
2,205
50,075
70
21,000

Rate
9.97
8.37
22.71
300.00