Regarding the performing arts and conference center (PACC), I am wondering whether anyone has done the simple math on the proposal.

With the project’s estimated cost at $32 million, and using a 32-year life span for simple calculation and ignoring interest, using the 700 seats and estimating the center will be used half the year, you will need at least $7 per seat if 100 percent of the seats are filled.

That is a tough nut to crack.

Kevin P. Burns, Federal Way