CASE 9-26 Performance Report with More than One Cost Driver LO9-2, LO9-3, LO9-5, LO9-6 The Little Theatre is a nonprofit organization devoted to staging plays for children. The theater has a very small full-time professional administrative staff. Through a special arrangement with the actors' union, actors and directors rehearse without pay and are paid only for actual performances. The Little Theatre had tentatively planned to put on six different productions with a total of 108 performances. For example, one of the productions was Peter Rabbit, which had a six-week run with three performances on each weekend. The costs from the current year's planning budget appear below. The Little Theatre Costs from the Planning Budget For the Year Ended December 31 Budgeted number of productions 6 Budgeted number of performances 108 Actors and directors wages $216,000 Stagehands wages ........ 32,400 Ticket booth personnel and ushers wages 16,200 Scenery, costumes, and props . . 108,000 Theater hall rent ... 54,000 Printed programs 27,000 Publicity ...... 12,000 Administrative expenses 43,200 Total $508,800