Haha, no worries using Pprune as a reference!
This is an exerpt of the course notes:
Operating costs (AOC). For example over three long haul routes the analysis showed: Total AOC Pax Freight % % % % B747-400 Route 1 100 71.3 26.6 2.1 Route 2 100 69.8 28.9 1.3 Route 3 100 71.0 28.3 0.7
The next step is to allocate the AOC's to each product. This can be done a few ways but the most popular is to use volume. In a B747 for instance the volume of the passenger cabin can be measured to 384 cubic metres, and the freight volume to 101 cu.m. Therefore 101 divide by 485 or 21% is the allocation of AOC's to freight. The allocation of the remaining 79% of AOC to the passenger cabin is done according to the floor space taken up by each class including their dedicated toilet, storage and galley space. Note that this means the class that has more toilets and space will attract more costs. A B747 aircraft that has 12 First (F) class, 50 Business (C) class and 320 Economy (Y) class shows the following space allocation. Also the specific passenger costs (from the above analysis of passenger costs) was further broken into the specific class of travel (ie. the first class meals were costed to the first class cabin etc). The table below s based on information not in the manual. Percentage of Pax cost of AOC of seats First class 6 % 8.0% 3% Business class 14.2 % 13.5% 10.8% Economy Class 78.9 % 57.5% 85.6% 100.0% 79.0% 100.0% There is an analysis of costing in the Suggested IATA Reading. Consider the relationship of passenger yield and cost per ASK, and the concept of a breakeven seat factor (or breakeven load factor when looking at freight or the total load of the aircraft.
I'm at a loss as to how to figure this all out!