How do I do I find the variable cost numbers?

Here is an example of how it is supposed to be.

operating income. Based on Starbucks' annual reports, there are 2,119 Starbucks stores in eastern Europe. On average, each store makes $0.53 million in operating income. This implies that each European location in the middle East and Africa sells 141,333 products that worth $3.75 a year. We anticipate our new Starbucks stores in Estonia will make 70%,80%, and 90% of average Europe, middle east and Africa made in first three years respectively. Therefore, our new Starbucks stores in Estonia will be able to break-even during its 4th year of operation assuming that the corporate tax rate remains 20%