Bottom Up Restaurant Question Covers Lauren owns a restaurant that served 9,250 covers in 2017 and has forecasted that the restaurant will serve 10% more covers in 2018. She has set the restaurant's Net Income After Tax goal for 2018 as $75,000. 2018 Revenues The cost of sales are forecasted to represent 32% of total revenues and they are consistent with their other variable cost %'s from year to year. Variable cost #1 is consistently 18% of total revenues and Variable Cost #2 is consistently 3.5% of total revenues. Cost of Sales Gross Margin Variable Expense1 Variable Expense 2 Fixed Expenses 1 Fixed Expenses 2 Operating Income taxes (38%) $25,000 $10,000 Using this information, and the information provided about their fixed costs, look to calculate required revenue to reach Sally's goal and calculate what the required average check needs to be to reach it. Net income after tax What is the required revenues to achieve the net income goal for 2018? What is the required average check needed to achieve the net income goal for 2018