Another way to get at operating costs: Parks & Resorts in FY14 had $9.1B in opex. In CY14, Disney's global theme park attendance was (rounding up) 135M. Assume half of opex is the parks, and half is "other" (hotels, cruise ships, dvc, etc.). That means each guest incurs operating expenses of $33.70. That's awfully close to Cedar Fair's $32. So, again, plausible.