ABC coffee is a popular local coffee shop in Suburban neighborhood with increasing demand and positive feedback from customers the owners are contemplating spending the operations by opening a second location in a nearby commercial District however they are unsure about the financial feasibility of this expansion and why the new location will generate enough Revenue to cover its cost ABC coffee will have to buy equipment worth $$36,000$ for the new location which they will have to finance through a business loan the following are costs associated with running the new location:

rent for the new location $$4000$ per month

$$800$ ulities

salaries for additional staff $$3,000$ per month

marketing and promotional expenses $$1500$ per month for the first $3$ months and $200$ for the following months

cost of coffee beans $$0\mathrm{.}50$ cup

cost of ingredients $$0\mathrm{.}30/$ cup

disposaal lid and cups $$3\mathrm{.}50/$ cup

how many cups of coffee will they have to sell to break even using Break Even analysis in Excel?

how many cups of coffee will they have to sell to break even after $3$ years?