Contents

1. The case is: Ross, C. A. (2011). First Class Trading Corporation. Ivey Publishing, 1-13.

2. Introduction: First Class Trading Corporation

3. Financial Analysis: Breakeven and Market Size Analysis

a. Provides a table of fixed costs, variable costs, and yearly costs – and analysis

b. Provides a table of gross margins, breakeven units, projected sales in CAD, and projected units sales -- for years 2007, 2008, and 2009

c. Provides a table of market size:

i. Montreal private elementary schools -- for years 2007, 2008, and 2009

ii. Montreal private secondary schools -- for years 2007, 2008, and 2009

iii. Combined schools -- for years 2007, 2008, and 2009

c. Provides a table of projected sales:

i. As % of Elementary Market -- for years 2007, 2008, and 2009

ii. As a % of secondary market -- for years 2007, 2008, and 2009

iii. As % of combined markets -- for years 2007, 2008, and 2009

4. Conclusion

5. Recommendations

Appendix I: Breakeven Point Calculation

Appendix II: Calculation of Montreal Market Size

Word Count: 1,291 (4.3 Pages)