Since WDCC's class size is 16 rather than 24 under Nursery Act. We assume 16 to conservatively calculate the payback period and ROI.

Assumptions
Area of Gymnasium (Square feet)	704
unobstructed space needed per child (square feet)	30
Maximum No of children can be accomodated in the new class room	23
Staff salary per month	28,743.00
Staff benefit per month	4,742.60
Food estimate per child per month	370.29
Registration Fee (one time)	20.00
	Infants	Toddlers	Pre-Schooler
Current Enrolment	10	20	58
Full time enrollment and Full fees per week ($)	217.5	212.5	167.5
Parent Association fee per week ($)	5	5	5
No of weeks	49
No of staffs	3	4	7.25
Maxiumum Class size allowed under Nursery Act	10	15	24
Maximum class size allowed in WDCC	10	15	16

	Infants	Toddlers	Pre-Schoolers
Full time Fee Revenue	106,575.00	156,187.50	131,320.00
Parrents Association fee	9,800.00	3,675.00	3,920.00
Incremental Revenue	116,375.00	159,862.50	135,240.00
Staff Salary	86,229.00	86,229.00	57,486.00
Staff Benefit	14,227.79	14,227.79	9,485.19
Food	3,702.90	5,554.35	5,924.64
Incremental Cost	104,159.69	106,011.14	72,895.83
Net yearly cashflow	12,215.32	53,851.37	62,344.17
Registration fee for the first year	200	300	320

Infants
	Today	Year 1	Year 2
Initial investment	12,500.00
One time income		200.00
Net yearly Cashflow		12,215.32	12,215.32
Payback period (in years)	1.00693269
Payback period (in months)	12.0831923
Toddlers
	Today	Year 1
Initial investment	12,500.00
One time income		300.00
Net yearly Cashflow		53,851.37
Payback period (in years)	0.23
Payback period (in months)	2.77
Pre-Schoolers
	Today	Year 1
Initial investment	12,500.00
One time income		320.00
Net yearly Cashflow		62,344.17
Payback period (in years)	0.20
Payback period (in months)	2.39

	Infants	Toddlers	Pre-Schoolers
Year 1 Net income	12,415.32	54,151.37	62,664.17
Initial Investment	12,500.00	12,500.00	12,500.00
Return on Investment	-0.68%	333.21%	401.31%
Payback Period	12.08319229	2.77	2.39