11. The Alibi Restaurant is normally open for business until 8:00 P.M. Recently,
business has been getting better during the time period just before closing,
and the manager is attempting to determine the viability of remaining open until 9:00P.M.
She estimates her additional costs for the extra hour as follows:
Labor			$75.00
Heat, light, and gas			$12.00
Variable cost of food, beverage, etc.			40% of sales
a. what additional sales are necessary for the manager to break even exactly on the extra hour of opening?
b. If the manager were able to obtain $280 in sales volume for the extra hour, what income could be applied
to normal overhead expenses?
12. A restaurant's income statement shows the following cost and sales structure:
Sales		$450,000.00
Fixed costs		$135,000.00
Directly variable costs		$120,000.00
What must the semivariable cost figure be if the restaurant is to show a profit of $30,000?