Item	Selling Price	Variable Cost	% of Revenue
Soft Drink	$ 1.00	$ 0.65	24
Wine	$ 2.00	$ 0.95	26
Coffee	$ 1.25	$ 0.35	29
Candy	$ 1.00	$ 0.30	21

Last year's manager, Jim Freeland, has advised you to be sure to add 10% of variable cost as a waste allowance for all categories. You estimate labor cost to be

$ 280.00

(5 booths with 3 people each). Even if nothing is sold, your labor cost will be

$ 280.00

so you decide to consider this a fixed cost. Booth rental, which is a contractual cost at

$ 60.00

for each booth per night, is also a fixed cost.

a) Based on the information available, the per night break-even point in dollars for the St. Cloud Theatre Company =

$nothing

(round your response to two decimal places