P2.2 Incremental Analysis. Founded in 1985, Starbucks Corporation offers brewed coffees, espresso beverages, cold blended beverages, various complementary food items, and related products at over 12000 retail outlets in the USA, Canada, the UK, Thailand, Australia, Germany, China, Singapore, Puerto Rico, Chile, and Ireland. Over 100 outlets are featured in the Greater Chicago Land area alone. For a new unit in Chicago's O'Hare Airport, suppose beverage customers spend an average $4 on beverages with an 80 per cent gross margin, and food customers spend an average $5 on sandwiches and salads with a 50 per cent gross margin. In both cases, gross margin is simply price minus input cost and does not reflect variable labor and related expenses. Customer traffic throughout the day is as follows: