Number of non-speaker participants 41.

67

Costs Unit cost Units Total Cost

Fixed cost $ 15,000 1 $ 15,000
Speaker fee (each) $ 700 10 $ 7,000
College union fee (per participant) $ 300 52 $ 15,500
TOTAL COST $ 37,500

Revenues
Charge per non-speaker participant $ 900 42 $ 37,500
TOTAL REVENUE $ 37,500

Surplus/Deficit $ -