Can someone please help me calculate the break-even point with this information?

E F G . J K L 7 A B D 1 Annual Income Statement 2 Revenue: Percentage of Sales 3 Sales 4 Food Sales $ 1,685,200.00 58.41% 5 Beverage Sales $ 1,200,000.00 41.59% 6 Total Sales $ 2,885,200.00 100.00% 7 Expenses: 8 Wages & Salaries $ 1,134,000.00 39.30% 9 Food & Beverage $ 766,734.59 26.57% 10 Rent $630,000.00 21.84% 11 Utilities $67,500.00 2.34% 12 Marketing $ 28,852.00 1.00% 13 Total Expenses $ 2,627,086.59 91.05% 14 Gross Profit $ 258,113.41 8.95% 15 Taxes $ 187,538.00 6.50% 16 Profit $ 70,575.41 2.45% 17 18 Break-Even Point $73,381.20 19 20 21 22 23 24 25 26 27 28 20 Food Cost and Profit Income Statement Details of Income Statement + E F. G H 1 J L M N 0 Q R S T U V w Y z A B D 1 Wages & Salaries 2 3 Managers $ 38,000.00 per year 3 12 BOH $ 20.00 per hour 4 4 4 Bartenders S 15.00 per hour 5 14 FOH $ 15.00 per hour 6 7 40 hours per week 8 50 Weeks 9 10 BOH per year $ 480,000.00 11 Bartenders Included FOH per year $ 540,000.00 12 Managers per yea $ 114,000.00 13 Total: $ 1,134,000.00 14 15 Rent and Utilties 16 Square footage 1500 17 Rent $35 per sqft 18 Utitles $3.75 per sqft 19 20 Total Rent $630,000 21 Total Utiltites $67,500.00 22 23 Food Sales 24 Item Name Selling Price Items Ordered Annual Sales 25 Octopus $ 22.00 26810 $ 589,820.00 26 Shwarma $ 15.00 33704 S 505,560.00 27 Other Foods (Average) $17.00 34695 $ 589,820.00 28 Total Food Sales 95209 $1,685,200.00 29 30 Beverage Sales 31 Item Name Selling Price Items Ordered Annual Sales 32 Pinot Gris $ 10.00 24000 $ 240,000.00 33 Rose $ S 12.00 15000 $ 180,000.00 34 Other Beverages (Average) $11 70909 $ 780,000.00 35 Total Beverage Sales 109909 $1,200,000.00 36 37 Food Cost 38 Item Name Cost per Item Items Ordered Annual Cost 39 Octopus $ 7.57 26810 $ 202,939.73 40 Shwarma $ 1.58 33704 $ 53,391.11 41 Other Foods (Average) $5 34695 $173,476.47 42 Total Food Cost 95209 $ 429,807.32 43 44 Beverage Cost 45 Item Name Cost per Item Items Ordered Annual Cost 46 Pinot Gris $2.80 24000 $67,200.00 47 Rose $ 3.80 15000 $57,000.00 48 Other Beverages (Average) $3 70909 $212,727.27 49 Total Beverage Cost 109909 $336,927.27 Percentage of Sales 35% 30% 35% 100% Percentage of Sales 20% 15% 65% 100% Percentage of Cost 47% 12% 40% 100% Percentage of Cost 20% 17% 63% 100% 50 51 Marketing Budget 52 Ad Type Annual Cost Percent of Budget 53 Social Media $ $ 14,426.00 50% 54 Community/Charity Sponsorship: S 7,213.00 25% 55 Search Engine Ads $ 4,904.84 17% 56 TV/Radio/Newspaper Ads S 2,308.16 8% 57 Total Marketing Budget $ 28,852.00 100% 58 59 Number of Plates Served in a Year 60 Tables 25.00 61 Hours Open 8.00 62 Table Turnover Per Shift 4.00 63 Average Plate # Per Table 2.80 64 Plates Served Per Day 280.00 65 Days Restaurant is Open 340.00 66 Plates Served Per Year 95,200.00 67 Food Cost and Profit Income Statement Details of Income Statement + E F G . J K L 7 A B D 1 Annual Income Statement 2 Revenue: Percentage of Sales 3 Sales 4 Food Sales $ 1,685,200.00 58.41% 5 Beverage Sales $ 1,200,000.00 41.59% 6 Total Sales $ 2,885,200.00 100.00% 7 Expenses: 8 Wages & Salaries $ 1,134,000.00 39.30% 9 Food & Beverage $ 766,734.59 26.57% 10 Rent $630,000.00 21.84% 11 Utilities $67,500.00 2.34% 12 Marketing $ 28,852.00 1.00% 13 Total Expenses $ 2,627,086.59 91.05% 14 Gross Profit $ 258,113.41 8.95% 15 Taxes $ 187,538.00 6.50% 16 Profit $ 70,575.41 2.45% 17 18 Break-Even Point $73,381.20 19 20 21 22 23 24 25 26 27 28 20 Food Cost and Profit Income Statement Details of Income Statement + E F. G H 1 J L M N 0 Q R S T U V w Y z A B D 1 Wages & Salaries 2 3 Managers $ 38,000.00 per year 3 12 BOH $ 20.00 per hour 4 4 4 Bartenders S 15.00 per hour 5 14 FOH $ 15.00 per hour 6 7 40 hours per week 8 50 Weeks 9 10 BOH per year $ 480,000.00 11 Bartenders Included FOH per year $ 540,000.00 12 Managers per yea $ 114,000.00 13 Total: $ 1,134,000.00 14 15 Rent and Utilties 16 Square footage 1500 17 Rent $35 per sqft 18 Utitles $3.75 per sqft 19 20 Total Rent $630,000 21 Total Utiltites $67,500.00 22 23 Food Sales 24 Item Name Selling Price Items Ordered Annual Sales 25 Octopus $ 22.00 26810 $ 589,820.00 26 Shwarma $ 15.00 33704 S 505,560.00 27 Other Foods (Average) $17.00 34695 $ 589,820.00 28 Total Food Sales 95209 $1,685,200.00 29 30 Beverage Sales 31 Item Name Selling Price Items Ordered Annual Sales 32 Pinot Gris $ 10.00 24000 $ 240,000.00 33 Rose $ S 12.00 15000 $ 180,000.00 34 Other Beverages (Average) $11 70909 $ 780,000.00 35 Total Beverage Sales 109909 $1,200,000.00 36 37 Food Cost 38 Item Name Cost per Item Items Ordered Annual Cost 39 Octopus $ 7.57 26810 $ 202,939.73 40 Shwarma $ 1.58 33704 $ 53,391.11 41 Other Foods (Average) $5 34695 $173,476.47 42 Total Food Cost 95209 $ 429,807.32 43 44 Beverage Cost 45 Item Name Cost per Item Items Ordered Annual Cost 46 Pinot Gris $2.80 24000 $67,200.00 47 Rose $ 3.80 15000 $57,000.00 48 Other Beverages (Average) $3 70909 $212,727.27 49 Total Beverage Cost 109909 $336,927.27 Percentage of Sales 35% 30% 35% 100% Percentage of Sales 20% 15% 65% 100% Percentage of Cost 47% 12% 40% 100% Percentage of Cost 20% 17% 63% 100% 50 51 Marketing Budget 52 Ad Type Annual Cost Percent of Budget 53 Social Media $ $ 14,426.00 50% 54 Community/Charity Sponsorship: S 7,213.00 25% 55 Search Engine Ads $ 4,904.84 17% 56 TV/Radio/Newspaper Ads S 2,308.16 8% 57 Total Marketing Budget $ 28,852.00 100% 58 59 Number of Plates Served in a Year 60 Tables 25.00 61 Hours Open 8.00 62 Table Turnover Per Shift 4.00 63 Average Plate # Per Table 2.80 64 Plates Served Per Day 280.00 65 Days Restaurant is Open 340.00 66 Plates Served Per Year 95,200.00 67 Food Cost and Profit Income Statement Details of Income Statement +