Kay's Truck Stop Bar and Grill offers breakfast, lunch and dinner to tourists in the resort area of Ocho Rios. The sales ratio is as follows; for every 3-breakfast sold, 2 lunches and 1 dinner are sold. The following information is available for the three items: Breakfast Lunch Dinner Selling price $980 $1,910 $1,600 Variable cost $720 $1.440 $1,040 Expected sales 36,000 24,000 12.000 Fixed costs are $7.980,000 (a) Assuming the sales mix does not change, what would be the break even sales in dollars for all three meals? (11 marks) (b) Assuming the sales mix does not charge, if target net income before tax is $1,140,000, how many units each of breakfast and dinner? (3 marks) (c) What is the company's margin of safety in units and revenue? (2 marks) (d) State two assumptions of the cost volume profit analysis theory (2 marks)