Exercise of Break even analysis:

A canteen is planning the activity for the next month of work. The canteen would like to offer the three types of customers different menus: A menu (dish 1 + dish 2), B menu (dish 3 + dish 2), C menu (dish 1 + dish 2 + dish 3).

#+ A menu B Menu C Menu Menu price (unit) 13 17 20 Monthly forecast of 1500 2000 400 covered Monthly kitchen and 10000 dining room staff costs (20% variable) Monthly liability 2000 insurance costs Monthly rent of the 4000 room Equipment purchase 600000 COSTS