ControlCC$\mathrm{.}08$ 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 $1\mathrm{.}000\mathrm{.}7020$

Energy drink $2\mathrm{.}000\mathrm{.}8520$

Hot Chocolate $1\mathrm{.}000\mathrm{.}3535$

Candy $0\mathrm{.}950\mathrm{.}3525$

Last year's manager, Jim Freeland, has advised you to be sure to add $9\%$ of variable cost as a waste allowance for all categories.

You estimate labor cost to be $240$ dollars $(6$ booths with $2$ people each$).$ If nothing is sold, your labor cost will be $240$ dollars, so you decide to consider this a fixed cost. Booth rental, which is a contractual cost at $45$ dollars for each booth per night, is also a fixed cost.

What is the break$-$even point in dollars $($ BEP$

$)$ per evening performance? $($round to two decimal places$)$

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What volume of hot chocolate would you expect to sell each evening at the break$-$even point? $($round to one decimal place$)$

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