How to determine fixed cost from the table? Do I need to assume 160 guest in a year (or using table 2: 55000 labour hours) then divide by 6 as 6 guests required 1 worker. The total labour hours after divided by 6 requires to multiply with $9.80/hr for total labour hrs and total labours hours will be multiply with overhead cost per labour-hours?

Total sales is $32 per guest and need to multiply with 160 guests time 12 months?

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