This fictional example is a five-day camp for up to twenty participants. It uses camp-supplied devices and approved low-risk materials. Meals, transport, and overnight care are not included.
Fixed costs
| Item | Fictional cost |
|---|---|
| Teaching, care, preparation, and technical support | $4,800 |
| Venue | $1,200 |
| Device-use and replacement allocation | $800 |
| Approved software and technical services | $400 |
| Administration and allocated insurance | $800 |
| Total fixed costs | $8,000 |
Cost per participant
| Item | Fictional cost |
|---|---|
| Experiment and build materials | $35 |
| Take-home items and packaging | $15 |
| Payment and individual booking costs | $15 |
| Total variable cost | $65 |
At a fee of $545, contribution is $480. Break-even is $8,000 ÷ $480 = 16.67, rounded up to seventeen paid places.
| Paid places | Revenue | Total modeled cost | Operating result |
|---|---|---|---|
| 12 | $6,540 | $8,780 | −$2,240 |
| 16 | $8,720 | $9,040 | −$320 |
| 20 | $10,900 | $9,300 | $1,600 |
The $800 device allocation is not a claim that twenty-two laptops cost $800. Startup cash for buying or hiring devices must be planned separately. If your hire bill is the session cost, use that instead of double-counting a purchase allocation.
At full enrollment, an unexpected $900 technical expense would reduce the modeled result to $700. This is why testing and spares belong in the plan.
Your task: Recalculate for your actual devices, software terms, staffing, and project supply list.