P8.1 A restaurant with an average check of $10 per guest has the following average monthly figures:

Sales revenue $500,000 Variable costs 260,000 Fixed costs 160,000

a. What is breakeven sales revenue?

b. If actual sales revenue was $440,000, what would the restaurant’s operating income be?

c. If actual sales revenue was $440,000, how many fewer customers per month would be served than at the forecasted sales level of $500,000

(average check remains at $10)?