CASE 9-28 Performance Report with More than One Cost Driver [LO9-4, LO9-5] 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 costs from the current year's planning budget appear below. The Little Theatre had ten- tatively 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 Little Theatre Costs from the Planning Budget For the Year Ended December 31 108 $216,000 32,400 16,200 Scenery, costumes, and props108,000 Ticket booth personnel and ushers' wages . . . . . . . . Publicity. Administrative expenses... Total 4,000 27,000 12,000 43,200 $508,800