A cafe operator is contemplating branching out into the restaurant business. He has narrowed the choice down to two similar operations, each of which has sales revenue averaging $40,000 a month. A restaurant has variable costs averaging 60% of sales revenue and annual fixed costs totaling $ 105,000. B restaurant has variables averaging 50% of sales revenue and annual fixed costs of $1 50,000. Regardless of which restaurant is purchased, the operator estimates he can increase sales revenue by 20%. Purchase price would be the same in either case. If you were advising the operator, which tavern would you suggest he purchase? After showing all processes necessary to analyze, explain. Calculations