"Pilates class break-even calculator for paid seats"
"Source","https://bluefinchadvisors.com/tools/pilates-class-break-even-calculator"
"Basis","Planning scenario using entered values, not an industry benchmark or a quote."

"Inputs","Value","Unit"
"Available class seats","12","number"
"Paid attendance seats","8","number"
"Allocated revenue per paid seat","25","currency"
"Other variable cost per paid seat","1","currency"
"Loaded instructor cost for the class","65","currency"
"Other fixed cost allocated to the class","25","currency"
"Allocated payment rate","3","percent"
"Allocated fixed payment fee per seat","0.1","currency"

"Results","Value","Unit"
"Paid seats to break even","4","number"
"Class contribution after entered costs","95.19999999999999","currency"
"Break-even occupancy","33.33333333333333","percent"

"Calculation detail","Value","Unit"
"Allocated revenue from paid seats","200","currency"
"Allocated payment fee per seat","0.85","currency"
"Contribution per paid seat","23.15","currency"
"Fixed class costs","90","currency"
"Contribution at full capacity","187.79999999999995","currency"
"Seats beyond capacity needed to break even","0","number"

"Assumptions"
"One average allocated revenue and variable cost per paid attendance."
"Instructor cost is flat for the class. Attendance bonuses or percentage compensation require a new cost scenario."
"Payment fees are allocated from the original sale, not charged again at redemption."
"Capacity limits attendance but does not predict sales. Every default is fictional."

"Result notes"
"Use actual allocated revenue per paid attendance, not the advertised drop-in price for a member or package visit. A redeemed visit is not another card transaction."
"Percentage and fixed payment costs are allocated per paid seat. Enter zero when the seat value already excludes those fees."
"The instructor cost is a flat cost for this class, including an owner teaching the class. Tiered attendance bonuses need a revised cost scenario."
"The class result excludes any studio overhead not allocated in other class costs. Capacity does not predict paid attendance."

"Sources"
"Square: package purchases and service redemptions","https://squareup.com/help/us/en/article/8440-sell-and-redeem-packages"
"Mindbody: class capacity, attendance, and staffing reports","https://www.mindbodyonline.com/en-gb/business/education/blog/optimize-staffing"
"U.S. Small Business Administration: break-even calculation","https://legacy.sba.gov/business-guide/plan-your-business/calculate-your-startup-costs/break-even-point"