Variable Costs (S flight br.) Fixed Costs (S/year) Base Case - Break-Even Revenue Hou Fuel 73.00 Maintenance & repair 8.250 Fixed Costs 11,450 Lubricants 8.00 Tie-down (allocated) 1,750 Total Hours 305 Overhand reserve 28.00 Insurance 1,450 Required Revenue hr. Difference Total 109.00 Total 11,450 to Base Case A - 20% Higher FC Fixed Costs Operating Data Dollar Benefiti(Loss) per year Total Hours Total flight hours 305 Required Revenuehr. B - 10% Higher VC Fixed Costs Break-Even Formula Total Hours Required Revenue hr Fixed Costs - [(Total Hours) x (Revenue/hr. - Variable Cost/hr.)] = 0 A +B Fixed Costs Total Hours Required Revenue hu. 200 Flight Hours Fixed Costs Total Hours Required Revenue hr