6) Guest check is 18, VC per unit is 12.40, FC for 1 month = 1500 dollars. Calculate BE sales dollars for a month.
7) Guest check is 12, VC per unit is 4, FC for 1 day is 50 dollars. Calculate BE meals in 1 month- open every day (30 days).
6
Guest check :-18
Less Variable cost:-12.40
Contribution margin per guest check :- $5.40
Contribution margin ratio =contribution / sales *100
( 5.40/18) *100 =30%
Break even point sales in dollars :-fixed cost/contribution margin ratio
:- 1500/30% or (1500/30)*100=$5000
7
Guest check :- $12
Less Variable cost :-$4
Contribution margin :- 8/per guest check
Contribution margin ratio :- (8/12)*100=66.67%
Total fixed cost for 30days :-50*30=$1500
Break even sales in dollars :-1500/66.67%
$2249.88or $2250
.
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