Wembley Travel Agency specializes in flights between Los Angeles and London. It books passengers on United Airlines at $900 per round-trip ticket. Until last month, United paid Wembley a commission of 10% of the ticket price paid by each passenger. This commission was Wembley’s only source of revenue. Wembley’s fixed costs are $14,000 per month (for salaries, rent, and so on), and its variable costs are $20 per ticket purchased for a passenger. This $20 includes a $15 per ticket delivery fee paid to Federal Express. (To keep the analysis simple, we assume each round-trip ticket purchased is delivered in a separate package. Thus, the $15 delivery fee applies to each ticket.)
United Airlines has just announced a revised payment schedule for all travel agents. It will now pay travel agents a 10% commission per ticket up to a maximum of $50. Any ticket costing more than $500 generates only a $50 commission, regardless of the ticket price. Under the new revised payment schedule system, how many round-trip tickets must Wembley sell each month to earn an operating income of $7,000? Question 3Answer a. 350 tickets b. 450 tickets c. 550 tickets d. 700 tickets
To determine how many round-trip tickets Wembley Travel Agency must sell each month to earn an operating income of $7,000 under the new commission structure, we need to analyze the revenue and costs involved.
The contribution margin per ticket is calculated as follows:
[ \text{Contribution Margin} = \text{Commission} - \text{Variable Cost} ]
Substituting the values:
[ \text{Contribution Margin} = 50 - 20 = 30 ]
To find out how much total contribution margin is needed to cover both fixed costs and desired operating income, we add the fixed costs and the desired operating income:
[ \text{Total Required Contribution Margin} = \text{Fixed Costs} + \text{Desired Operating Income} ]
Substituting the values:
[ \text{Total Required Contribution Margin} = 14,000 + 7,000 = 21,000 ]
Now, we can find the number of tickets that need to be sold to achieve the total required contribution margin:
[ \text{Number of Tickets} = \frac{\text{Total Required Contribution Margin}}{\text{Contribution Margin per Ticket}} ]
Substituting the values:
[ \text{Number of Tickets} = \frac{21,000}{30} = 700 ]
Wembley Travel Agency must sell 700 tickets each month to earn an operating income of $7,000.
The correct answer is d. 700 tickets.