EX 1. Determine the pre-tax income necessary to yield a net after-tax income of $63,000 using a tax rate of 27%

After-Tax Income

Tax Rate

Pre-Tax Income

Formula for Pre Tax income:

EX 2. Total fixed and other identified operating costs are $324,000, variable costs are 76% of sales. What is the break-even revenue level?

Fixed Costs

Variable Rate

Revenue

Formula for Revenue:

Ex 3. A 120 seat restaurant open 30 days this month had a turnover of 2.7 and revenue of $84,000. Compute the average check for the month.

	Revenue	Seats	Days	Turnover	Guests	Average Check
	Formula for Check Average: Formula for number of guests: