Bryan Bessner has invested $$1,400,000$ in a small restaurant. He would like to see a $9\%$ after$-$tax return on his investment this year. Bryan faces a personal tax rate of $36\%.$ There are many costs involved in running a restaurant. Estimates indicate that variable costs will use up $63\%$ of the revenue earned by the restaurant. Fixed costs would be: Salaries.....................$$680,000$ Insurance................... $43,000$ License..................... $18,000$ Utilities..................... $29,000$ Advertising.................... $46,000$ Also, depreciation on the theatre building itself would be $10\%$ of the building$$s $$1,500,000$ book value. Part of Bryan$$s investment in the theatre was used to buy kitchen equipment this year, costing $$180,000.$ This equipment depreciates by $15\%$ per year. Part of Bryan$$s investment in the theatre came through a bank loan of $$240,000,$ on which he will be paying $6\%$ interest this year.

A$.$ Please calculate the total amount of revenue that this restaurant will need to earn this year, in order to meet all costs and allow for Bryan$$s expected after$-$tax return. Show your work. $($more space next page$)$

B$.$ If the restaurant has $160$ seats, and Bryan expects it to be open $6$ nights per week for $48$ weeks of the year, find the average cheque that must be earned in order to reach the revenue goal you calculated in part a above. Assume that on average, only $85\%$ of seats can be sold each night. $($Just divide your total revenue by the total number of seats they expect to sell over the whole year.$)$