Abstract
In this study, we want to analyze the difference in cost structure for the LAN audience system, which emerged as an alternative to the existing audience system due to the influence of Covid-19, and to analyze the utilization of the LAN audience system. To this end, the incremental cost difference between the existing audience system and the LAN audience system in the production of the broadcast program was compared and analyzed through the broadcasting production case by the actually performed LAN audience system. According to the research, the existing audience system has a linear cost structure that increases with the number of audience participants, while the LAN audience system has a calculated cost structure that gradually increases with the range of audience participants. These findings indicate that the LAN-line audience system costs more than the audience system, but the total cost is lower than the audience system for a certain number of people or more. This is a supplement to the existing audience system, which could not attract more audiences due to the lack of production costs, suggesting that the online audience system plays a role in supplementing the open broadcasting production system.