This case has three main objectives: 1. To illustrate the importance of understanding the behavior of the cost in the calculation of the contribution of Corvallis Cup youth soccer tournament to decide whether to continue to fall, or to expand the tournament. 2. To provide a vehicle for discussion of sunk costs, overhead allocation methods and the impact of unsustainable profit / loss shown for the segment of the organization. 3. To allow students to perform a simple break-even analysis with the associated costs. "Hide
by Kristy Lilly, Liz Smith, Mark E. Haskins Source: Darden School of Business 6 pages. Publication Date: August 12, 2003. Prod. #: UV1710-PDF-ENG