This fictional example is a three-day camp for up to eighteen participants. The teaching fee, lift access, rental package, and simple food are bundled into one price. Transport and lodging are not included. The example assumes the stated team can safely serve the approved group mix; that must be checked separately.
Fixed costs for the three days
| Item | Fictional cost |
|---|---|
| Instructors and camp-care team, including preparation | $4,500 |
| Reserved base space | $750 |
| Administration and booking work | $800 |
| Emergency and backup logistics allowance | $400 |
| Allocated insurance cost | $600 |
| Communications and shared equipment allowance | $450 |
| Total fixed costs | $7,500 |
Costs for each participant
| Item | Fictional cost per person |
|---|---|
| Three-day lift access | $180 |
| Rental package | $120 |
| Food | $45 |
| Payment and individual booking costs | $15 |
| Total variable cost | $360 |
The selling price is $895. Each booking leaves $535 toward fixed costs: $895 − $360 = $535.
Break-even is $7,500 ÷ $535 = 14.02. Round up to fifteen paid places. You cannot sell 0.02 of a place.
| Paid places | Revenue | Total modeled cost | Operating result |
|---|---|---|---|
| 12 | $10,740 | $11,820 | −$1,080 |
| 15 | $13,425 | $12,900 | $525 |
| 18 | $16,110 | $13,980 | $2,130 |
This result is not take-home profit. The stated exclusions still apply. Some “fixed” costs jump when you add a group or an instructor. Some supplier costs may be payable for a minimum number even when people cancel.
Test the group mix, not only the total. Fifteen bookings can still be impossible if all need a stream with only six approved places. A profitable total must also be an operable roster.
Your task: Replace the numbers with quotes and test full, half-full, and badly mixed ability groups.