a Question 1 (20 points). Mr. ABC is planning to establish a chain of restaurants. It estimates that each new restaurant will cost approximately $750,000 The restaurant will hold 440 people and will have 4 shifts each day with average spending at $8 per customer. The variable costs in labor and material are estimated to be $6 per customer, they will be open 222 days each year 2. What must average oceupancy (rate) be to break-even at the first year? (10 points) b. What is the gross profit if the restaurant has 675,000 customers this year? (05 points) c. If average spending $7.25 per customer, what is break-even Q now? (05 points)