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(1) Passengers Per Train | 90 | (2) Load Factors | 70% | (3) Full Fare Seats Filled (1) * (2) | 63 | | | (4) Fare | $ 160 | (5) Less Variable Costs Per Customer | $ (70) | (6) Contribution Margin Per Customer (4) - (5) | $ 90 | | | (7) Revenue Per Car [ (4) * (3) ] | $ 10,080 | (8) Contribution Margin Per Car [ (6) * (3) ] | $ 5,670 | | | (9) Fixed Costs | 3,150,000 | | | a. | | (10) Breakeven (passengers) [ (9) / (6) ] | 35,000 | (11) Breakeven revenue [ (10) * (4) ] | $ 5,600,000 | | | b. | | (12) Breakeven number of cars [ (9) / (8) ] | 555.56 | (13) Round up to nearest whole number of cars | 556 | | | c. | | (14) New Fare | $ 190 | (15) Load Factor | 60% | (16) Passengers Per Car | 90 | (17) Fixed Costs | $ 3,150,000 | Breakeven [ (17) / ((14) * (15) * (16)) ] | 307.02 | Round up to nearest whole number | 308 | | | d. | | (18) New Variable Costs | $ 90 | (19) New Contribution Margin Per Passenger [ (4) - (18) ] | $ 70 | (20) Fixed Costs | 3,150,000 | (21) Breakeven Passengers [ (20) / (19) ] | 45,000 | (22) Breakeven Number of Train Cars [ (21) / (3) ] | 714.29 | (23) Round up (22) to Nearest Whole Number of Cars | 715 | | | e. (assumes original load factor) | | (24) New VC per Passenger | $ 85 | (25) New Total Fixed Costs | $ 3,600,000 | (26) After Tax Needed Profit | $ 750,000 | (27) Tax Rate | 30% | (28) Before Tax Needed Profit [ (26) / (1-(27)) ] | $ 1,071,428.57 | (29) Before Tax Needed Contribution Margin [ (28) + (25) ] | $ 4,671,428.57 | (29) Average New Fare | $ 205 | (30) Contribution Margin Per Customer [ (29) - (24) ] | $ 120 | (31) Number of Customers Needed | 38,928.57 | (32) Whole Number of Customers Needed | 38,929 | | | f. | | (33) Original Load Factor | 70% | (34) New Load Factor | 80% | (35) Total Seats (1) | 90 |

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