As manager of the St$.$ Cloud Theatre Company, you have decided that concession sales will support themselves. The following table provides the information you have been able to put together thus far:

$\backslash$table$[[$Item$,$Selling Price,Variable Cost,$\%$ of Revenue$],[$Soft Drink,$$1\mathrm{.}20,$$$0\mathrm{.}70,26],[$Wine$,$$$1\mathrm{.}80,$$$0\mathrm{.}95,25],[$Coffee$,$$$1\mathrm{.}00,$$$0\mathrm{.}30,30],[$Candy$,$$$0\mathrm{.}75,$$$0\mathrm{.}35,19]]$

Last year's manager, Scott Ellis, has advised you to be sure to add $10\%$ of variable cost as a waste allowance for all categories. You estimate labor cost to be $$280\mathrm{.}00(5$ booths with $2$ people each$).$ Even if nothing is sold, your labor cost will be $$280\mathrm{.}00,$ so you decide to consider this a fixed cost. Booth rental, which is a contractual cost at $$50\mathrm{.}00$ for each booth per night, is also a fixed cost.

a$)$ Based on the information available, the per night break$-$even point in dollars for the St$.$ Cloud Theatre Company $=$$$,($round your response to two decimal places$).$