5. Eunice manages a Thai restaurant in a primarily Asian section of a major West Coast city. She is interested in determining dollar sales and number of guests needed to break-even and to generate her desired profits. Her check average (selling price) is $16.00, her variable cost per unit (guest) is $6.60, and her fixed costs are $170,000. a. Complete the following grid, and determine her before-tax profit. SP VC CM Fixed costs Per Unit (Guest) Percentage $170,000.00 Desired after-tax profit $24,000.00 Tax rate 40% Before-tax profit b. Using the information from part a, calculate the following. (Spreadsheet hint: Use the ROUNDUP function for "Rounded upBreak-even point in guests served and Rounded up-Guests served to achieve desired after-tax profit.") Break-even point in sales dollars Break-even point in guests served Sales dollars to achieve desired after tax profit Rounded up = Guests served to achieve desired after tax profit| Rounded up = c. Based on her calculations, Eunice doesn't think that she can attract as many guests as she needs to achieve her desired after-tax profit. Therefore, she has decided to make some changes to improve her situation. Due to these changes, she has been able to reduce her selling price by $1.00, decrease her variable cost percentage by 5 percentage points, and lower her fixed costs by $5,000. After these changes, what are Eunice's sales dollars and guests served to achieve her after-tax profit? Complete the following grid and calculations. (Spreadsheet hint: Use the ROUNDUP function for "Rounded up-Guests served to achieve desired after-tax profit.") Per Unit (Guest) Percentage SP VC CM Fixed costs Sales dollars to achieve desired after-tax profit Guests served to achieve desired after-tax profit Rounded up =