This document contains information about annual membership prices and revenues for different membership categories of an art guild called FocalPointe. It includes a table showing the current number of memberships and prices for individual, plus, VIP and corporate members. It also includes an income statement and two pivot tables analyzing how revenues would change under different membership numbers and price points.

1. FocalPointeA Modern Art Guild

2. The basic information about annual
memberships in FocalPointe
Membership Category Annual Membership Prices Current # of Memberships
Individual Members 350$ 12,500
Plus Members 850 7,000
VIP Members 1,600 2,500
Corporate Members 2,900 1,500
FocalPointe Solutions
Aili Schmeltz - Goucher Glacier String Art Installation

3. Individual Plus VIP Corporate
Sales Revenue 4,375,000.00$ 5,950,000.00$ 4,000,000.00$ 4,350,000.00$
Less: Cost of Sales (45% of sales revenue) 1,968,750.00$ 2,677,500.00$ 1,800,000.00$ 1,957,500.00$
Equals: Gross Profit 2,406,250.00$ 3,272,500.00$ 2,200,000.00$ 2,392,500.00$
Less: Sales, General, and Administrative Expenses (37%of Sales) 1,618,750.00$ 2,201,500.00$ 1,480,000.00$ 1,609,500.00$
Earnings before Taxes 787,500.00$ 1,071,000.00$ 720,000.00$ 783,000.00$
Less: Taxes (32% of Income Before Taxes) 252,000.00$ 342,720.00$ 230,400.00$ 250,560.00$
Net Income 535,500.00$ 728,280.00$ 489,600.00$ 532,440.00$
FocalPointe Solutions
Income Statement

4. This schedule shows
what the total Sales
Revenue would be.
Highlighted membership level
for a category that would result
in sales revenues of less than
$4,200,000.
Individual Members Total Sales Individual Plus Members Total Sales Plus
14,000 4,900,000$ 8,500 7,225,000$
13,500 4,725,000$ 8,000 6,800,000$
13,000 4,550,000$ 7,500 6,375,000$
12,500 4,375,000$ 7,000 5,950,000$
12,000 4,200,000$ 6,500 5,525,000$
11,500 4,025,000$ 6,000 5,100,000$
11,000 3,850,000$ 5,500 4,675,000$
VIP Members Total Sales VIP Corporate Members Total Sales Corporate
4,000 6,400,000$ 3,000 8,700,000$
3,500 5,600,000$ 2,500 7,250,000$
3,000 4,800,000$ 2,000 5,800,000$
2,500 4,000,000$ 1,500 4,350,000$
2,000 3,200,000$ 1,000 2,900,000$
1,500 2,400,000$ 500 1,450,000$
1,000 1,600,000$ - -$
MembershipRanges
FocalPointe Sales Revenue

5. The table also
shows the changes
in the amounts
that is charge for
each of the
membership levels.
This is an example of a
sensitivity analysis. This table
shows that for each price-point
decrease, the firm will
experience a 5% increase in the
number of memberships.
Individual
Members
5%Individual
Change
Plus Members
5%Plus
Change
350$ 15,194 850$ 8,509
300 14,470 800 8,103
320 13,781 820 7,718
340 13,125 840 7,350
360 12,469 860 6,983
380 11,845 880 6,633
400 11,253 900 6,302
VIP Members 5%VIP Change Corporate 5%Corporate
1,600$ 3,039 2,900$ 1,823
1,500 2,894 2,700 1,736
1,550 2,756 2,800 1,654
1,501 2,625 2,900 1,575
1,551 2,494 3,000 1,496
1,502 2,369 3,100 1,421
1,552 2,251 3,200 1,350
Membership CategoryAnalysisPrice-Points

6. Membership Category Analysis Price Point Memberships Sales Revenue
Individual 300 14,470 4,341,094$
Individual 320 13,781 4,410,000$
Individual 340 13,125 4,462,500$
Individual 350 12,500 4,375,000$
Individual 360 11,875 4,275,000$
Individual 380 11,281 4,286,875$
Individual 400 10,717 4,286,875$
Plus 800 8,103 6,482,700$
Plus 820 7,718 6,328,350$
Plus 840 7,350 6,174,000$
Plus 850 7,000 5,950,000$
Plus 860 6,650 5,719,000$
Plus 880 6,318 5,559,400$
Plus 900 6,002 5,401,463$
VIP 1500 2,756 4,134,375$
VIP 1550 2,625 4,068,750$
VIP 1600 2,500 4,000,000$
VIP 1650 2,375 3,918,750$
VIP 1700 2,256 3,835,625$
Corporate 2700 1,654 4,465,125$
Corporate 2800 1,575 4,410,000$
Corporate 2900 1,500 4,350,000$
Corporate 3000 1,425 4,275,000$
Corporate 3100 1,354 4,196,625$
FocalPoint
Pivot Table
This pivot table show how revenues would be
affected if there was a change the number of
memberships and if there was a change the
prices at the same time.

7. Jammu: taishou-kun: Kayama Matazo 加山 又造

8. This Table shows what would
happen to revenues if we
increase or decrease all the
membership prices to each
different price-point with no
assumed effect on the number of
members
Inividual
Memebers
Membership levels Plus Members Membership levels
350$ 14,000 850$ 8,500
300 13,500 800 8,000
320 13,000 820 7,500
340 12,500 840 7,000
360 12,000 860 6,500
380 11,500 880 6,000
400 11,000 900 5,500
VIP Members Membership levels
Corporate
Members
Membership levels
1,600$ 4,000 2,900$ 3,000
1,500 3,500 2,700 2,500
1,550 3,000 2,800 2,000
1,501 2,500 2,900 1,500
1,551 2,000 3,000 1,000
1,502 1,500 3,100 500
1,552 1,000 3,200 -
Membership Category
AnalysisPrice-Points
Stafford Lane by Ed Fairburn.