A restaurant with an average check of $20 per guest has the following average monthly figures: Sales revenue $1,000,000 Variable costs $500,000 Fixed costs $300,000 a. What is the breakeven sales revenue? (5 marks) b. If actual sales revenue was $900,000, what would the restaurant's operating income be? (5 marks) c. If actual sales revenue was $900,000, how many fewer customers per month would be served than at the forecasted sales level of $1,000,000? (average check remains at $20) (5 marks) d. Discuss two of the assumptions built into CVP analysis. (10 marks)