irst, calculate the potential prot. Here is the information you need: 0 Prot = number of seats (259 seats and 90% will be occupied on average) x the number of meal seatings (3 per night (6:00 pm, 7:30 pm, and 9:00 pm)) x average meal price of $250 x 365 days of operation. 0 Food and service expenses are 68% of your revenue. Additional costs including insurance, professional fees, etc. = 9.9 million per year. 0 Rent would cost $100 per seat per day. The cost of the mortgage is $125 per seat