excel

NP_EX19_8b_TulsibenPatel_1.xlsx

Documentation

	New Perspectives Excel 2019 \| Module 8: SAM Project 1b
	Ferguson Fitness
	EXPLORE BUSINESS OPTIONS WITH WHAT-IF TOOLS
Author:	Tulsiben Patel
Note: Do not edit this sheet. If your name does not appear in cell B6, please download a new copy of the file from the SAM website.

Ferguson Fitness - Personal Training
Sales		Personal Training - Profit Analysis
Hours Sold	1,400	Hours Contracted	Total Sales	Total Expenses	Gross Profit
Price Per Hour	$ 70.00
Total Sales	$ 98,000.00	1,600
		1,500
Expenses		1,400
Variable Expenses		1,300
Hours Contracted	1,400	1,200
Variable Cost Per Hour	$ 42.00
Total Variable Costs	$ 58,800.00
Fixed Expenses		Personal Training - Gross Profit Analysis
Total Fixed Cost	$ 30,400.00	$ 8,800	$ 55.00	$ 60.00	$ 65.00	$ 70.00	$ 75.00	$ 80.00	$ 85.00
Expenses - Total	$ 89,200.00	1,600
Total Expense Per Hour	$ 63.71	1,500
		1,400
Profit		1,300
Total Sales	$ 98,000.00	1,200
Total Expenses	$ 89,200.00
Gross Profit	$ 8,800.00
Break-Even Analysis
Price Per Hour	$ 70.00
Cost Per Hour	$ 63.71
Hours Contracted	1,400
Gross Profit	$ 8,800.00

Ferguson Fitness - Consulting
Sales		Consulting - Break-Even Analysis
Hours Sold	1,200	Hours	Total Sales	Total Expenses	Gross Profit
Price Per Hour	$ 80.00	1,200	96,000	93,700	2,300
Total Sales	$ 96,000.00	1,500	120,000	109,000	11,000
		1,400	112,000	103,900	8,100
Expenses		1,300	104,000	98,800	5,200
Variable Expenses		1,200	96,000	93,700	2,300
Hours Contracted	1,200	1,100	88,000	88,600	(600)
Variable Cost Per Hour	$ 51.00	1,000	80,000	83,500	(3,500)
Total Variable Costs	$ 61,200.00	900	72,000	78,400	(6,400)
Fixed Expenses		800	64,000	73,300	(9,300)
Total Fixed Cost	$ 32,500.00	700	56,000	68,200	(12,200)
Expenses - Total	$ 93,700.00
Total Expense Per Hour	$ 78.08
Profit
Total Sales	$ 96,000.00
Total Expenses	$ 93,700.00
Gross Profit	$ 2,300.00
Break-Even Analysis
Price Per Hour	$ 80.00
Cost Per Hour	$ 78.08
Hours Contracted	1,200
Gross Profit	$ 2,300.00

Ferguson Fitness - Corporate Programs
Sales		Corporate Programs - Net Income Analysis
Hours Sold	1,300	Average Price Per Hour
Price Per Hour	$ 90.00	4900.0	$ 80.00	$ 85.00	$ 90.00	$ 95.00	$ 100.00
Total Sales	$ 117,000.00	1,700	3,100.00	11,600.00	20,100.00	28,600.00	37,100.00
		1,600	300.00	8,300.00	16,300.00	24,300.00	32,300.00
Expenses		1,500	(2,500.00)	5,000.00	12,500.00	20,000.00	27,500.00
Variable Expenses		1,400	(5,300.00)	1,700.00	8,700.00	15,700.00	22,700.00
Hours Contracted	1,300	1,300	(8,100.00)	(1,600.00)	4,900.00	11,400.00	17,900.00
Variable Cost Per Hour	$ 52.00	1,200	(10,900.00)	(4,900.00)	1,100.00	7,100.00	13,100.00
Total Variable Costs	$ 67,600.00	1,100	(13,700.00)	(8,200.00)	(2,700.00)	2,800.00	8,300.00
Fixed Expenses		1,000	(16,500.00)	(11,500.00)	(6,500.00)	(1,500.00)	3,500.00
Total Fixed Cost	$ 44,500.00	900	(19,300.00)	(14,800.00)	(10,300.00)	(5,800.00)	(1,300.00)
Expenses - Total	$ 112,100.00
Total Expense Per Hour	$ 86.23
Profit
Total Sales	$ 117,000.00
Total Expenses	$ 112,100.00
Gross Profit	$ 4,900.00
Break-even Analysis
Price Per Hour	$ 90.00
Cost Per Hour	$ 86.23
Hours Contracted	1,300
Gross Profit	$ 4,900.00

Ferguson Fitness - Training Providers
	Express	FitPros	Universal	Total
Hours Provided	156	200	244	600
Fixed Costs	$ 19,000.00	$ 24,000.00	$ 28,500.00
Fixed Cost Per Hour	121.79	120.00	116.80
Variable Costs	14,040.00	19,000.00	20,740.00
Variable Cost Per Hour	90.00	95.00	85.00
Total Costs	$ 33,040	$ 43,000	$ 49,240	$ 125,280
Minimum Total Cost Model

Ferguson Fitness - Service Mix
	Personal Training	Fitness Consulting	Corporate Programs
Revenues
Hours Sold	1,400	1,200	1,300
Price Per Hour	$ 70.00	$ 80.00	$ 90.00
Total Sales	$ 98,000	$ 96,000	$ 117,000
Cost of Goods Sold
Hour Contracted	1,400	1,200	1,300
Fixed Costs	$ 30,400.00	$ 32,500.00	$ 44,500.00
Variable Cost Per Hour	$ 42.00	$ 51.00	$ 52.00
Variable Costs	$ 58,800.00	$ 61,200.00	$ 67,600.00
Total Costs	$ 89,200.00	$ 93,700.00	$ 112,100.00
Total Profit	$ 8,800	$ 2,300	$ 4,900
Profit Per Hour	$6.29	$1.92	$3.77