• having identified the main costs, create a shared Excel spreadsheet (within Collaborations.)
• within the spreadsheet organize your data. Now, brainstorm a set of data: sales units for a given year, average revenue per sales unit, fixed and variable expense numbers for a typical year. In other words, create a Contribution Margin Income Statement for a typical year and use your identified fixed and variable cost items. (Again, this is notabout accuracy of each number, it is about how the numbers relate.) List out your assumptions so that I know your thought process. You are, of course, providing reasonable estimates only. No need to go to great lengths here, simply use whatever resources are available (annual reports, corporate summaries, reputable articles, industry data) and deploy logic!
• calculate your fixed cost per unit, for each of the fixed components
• calculate your variable cost per unit, for each of the variable components

here's what I have so far

please show formulas

in millions

Variable Cost
Maintenance		111.00
Fuel		4837.00
Landing Fees		84.00
Crew Salaries		4302.00
Marketing		6.00
Total Variable Cost
Fixed Cost
Depreciation		491.00
Amortization of Intangibles		44.00
Salaries & Wages		482.00
Insurance		30
Aircraft Rental		23.00