Northlake Nordic Centre Inc.’s lodge lease is $96,000 for the season regardless of attendance. Complete the table for 15,000 and for 20,000 skier-days (per-unit figures to the cent).

Answer

Lease cost per skier-day at 15,000 skier-days → 6.4 · Lease cost per skier-day at 20,000 skier-days → 4.8 · Total lease cost at 15,000 skier-days → 96000 · Total lease cost at 20,000 skier-days → 96000

Cells - Lease cost per skier-day at 15,000 skier-days · ±0.005 - Lease cost per skier-day at 20,000 skier-days · ±0.005 - Total lease cost at 15,000 skier-days · ±0.005 - Total lease cost at 20,000 skier-days · ±0.005 Fixed: the total is 96,000 at both volumes. Per unit: 96,000 ÷ 15,000 = **6.40**; 96,000 ÷ 20,000 = **4.80**. The per-unit figure fell by a third and nothing changed. Excel: `=96000/15000`.

Hermanson Vol 2 ch 21 (cost behaviour patterns) and ch 22; OpenStax Managerial Accounting §2.2 (the per-unit table) (concept map I1–I3)