$4\mathrm{.}3$ The Runaway Bay $B$ and $B$ is a lodging facility that has three primary product offerings : Room, Supper, and Breakfast.

Accounting data for the year $2017$ was summarized as follows

$\backslash$table$[[,$ROOM,SUPPER,BREAKFAST$],[$Sales Turnover,$1,200,000,400,000,200,000],[$Variable Costs,$300,000,200,000,(100,000)$