Answer:
The number of customers needed to break even is
[tex]\simeq 6775.[/tex]
Step-by-step explanation:
Rent per month = $ 7200
Rent per year, $ [tex]7200 \times 12 [/tex]
= $ 86400 -------------(1)
Insurance per year = $ 4200 ---------(2)
Total direct cost for 2 servers (withoout tax) per year,
= $ [tex] 2 \times 15 \times 8 \times 5 \times 50 [/tex]
= $ 60000
Total cost for helper ( without tax) per year,
= $ [tex] 4 \times 15 \times 5 \times \50 [/tex]
= $ 15000
Total cost for employees per year (without tax),
= $ (60000 +15000) = $ 75000
Total cost per year for employees including tax,
$ [tex]\frac {(75000 \times (100 + 6.2 + 1.45)}{100}[/tex]
= $ [tex]\frac {(75000 \times 107.65 }{100}[/tex]
= $ 80737.5 -----------------------(3)
So,
total cost for running the restaurant (except food)
= (1) + (2) + (3) = $ [tex](86400 + 4200 + 80737.5)[/tex]
= $ 171337.5
Average total profit per customer,
= ( Average per customer payment - average cost of food per customer)
= $ (45.47 - 20.18)
= $ 25.29
So, total number of customer needed to break even,
= [tex] \frac {171337.5}{25.29} [/tex]
\simeq 6775
