A restaurant with an average check of $14 per guest has the following average monthly figures

Sales-700,000

Variable Costs 434,000

Fixed Costs -168,000

a) what is he breakeven sales revenue?

b) if actual sales revenue was $640,000, how many fewer customers per month would be served than at the forecasted sales revenue be served than at the forecasted sales revenue level of $700,000?Assume that the average check remains at $14