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:

Item	Selling Price	Variable Cost	% of revenue
Soft drink	$1.00	$0.65	25
Wine	1.75	0.95	25
Coffee	1.00	0.30	30
Candy	1.00	0.30	20

Last years manager, Jim Freeland, has advised you to be sure to add 10% of variable cost as a waste allowance for all categories.

You estimate labour cost to be $250.00 (five booths with two people each). Even if nothing is sold, your labour cost will be $250.00, so you decide to consider this a fixed cost. Booth rental, which is a contractual cost at $50.00 for each booth per night, is also a fixed cost.

What is break-even volume per evening performance?

How much wine would you expect to sell at the break-even point?