I'm just going to leave this here for discussion.
This little article sums up a lot of the math we did at SDC with regards to the cost of performing in theatres. As we don't own our venue our break even would price us out of our market to the point of costing us substantial amounts to perform
https://www.middleclassartist.com/post/the-post-covid-concert-hall-catastrophe-why-audience-attendance-is-the-least-of-our-problems
I would really depend of the standard deviation from the order size of 2 seats. I know for our performances we have quite a wide spread.