COST-VOLUME-PROFIT HOMEWORK E1 A restaurant has an average check o $142,200. Calculate the following: 12.75, with an average variable cost of $4.85. Fixed costs are a. What is the unit contribution margin? b. What are breakeven units? c. What is the variable cost percentage? d. What is the contribution as a percentage? e. What is breakeven sales revenue? E2 The owner of a restaurant and bar operation wants a 20% net income after-tex of $200,000. The tax rate is 28%. What is the net income be ne tax rate is 28%. What is the net income before tax and the income tax? sa 20% net income after-tax return on his investment P1 A restaurant with an average check of $14 per guest has the following average monthly figures. Sales revenue $700,000 Variable costs 434,000 Fixed costs 168,000 a. What is breakeven sales revenue? b. If actual sales revenue was $640,000, what would the restaurant's operating income be? c. If actual sales revenue was $640,000, how many fewer customers per month would be served than at the forecasted sales revenue level of $700,000? The average check remains at $14. wildt is breakeven sales revenue? E2 The owner of a restaurant and bar operation wants a 20% net income after te of $200,000. The tax rate is 28%. What is the net income before tax and the inco ants a 20% net income after-tax return on his investment net income before tax and the income tax? P1