You are probably right although that figure wasn't just ticket revenue but also includes incidental income.
Anyhow the point is, it is irrelevant - £40 or £10, on current spending there is no break even point in terms of attendance as we don't have the necessary capacity even if a much bigger...
The allowable club loss under FFP is £13m - if on current spending and attendance figures our loss for the year ends up around that figure then it can be roughly calculated.
Average ticket price, less VAT less travel subsidy less cost of additional staff plus stadium spend margin, say £30...