1. How would replacing a tattoo artist with a robot change the cost structure at a tattoo studio?
Original blog posting (September 22, 2016)

2. (GIF credit: Autodesk/Charlie Nordstrom)
Robot Tattoo Artist
French artists Pierre Emm and Johan da Silveira developed a prototype of a tattoo robot
Not yet commercially available
Tattoo artists are generally self-employed and only paid commission by the studio, perhaps 50%
Video can be viewed at
(GIF credit: Autodesk/Charlie Nordstrom)

3. Question 1
Would the commissions paid to tattoo artists be considered a variable cost or a fixed cost for the tattoo studio?

4. Question 2
Would the cost of the tattoo robot be considered a variable cost or a fixed cost for the tattoo studio?

5. Question 3
Between the choice of using a tattoo artist versus a tattoo robot, which structure would have the most operating risk? Which structure would have the most potential reward? Explain.

6. Question 4
How would the breakeven point of a tattoo studio change if the studio were to replace some artists with a tattoo robot? Why?

7. Question Recap
1. Would the commissions paid to tattoo artists be considered a variable cost or a fixed cost for the tattoo studio? 2. Would the cost of the tattoo robot be considered a variable cost or a fixed cost for the tattoo studio? 3. Between the choice of using a tattoo artist versus a tattoo robot, which structure would have the most operating risk? Which structure would have the most potential reward? Explain. 4. How would the breakeven point of a tattoo studio change if the studio were to replace some artists with a tattoo robot? Why?

8. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at Questions or comments? Contact Dr. Wendy Tietz at