Lesson 3 What are the annual fixed costs in a very small restaurant if the average selling price per unit is $14.50, and at variable rate of .32, the restaurant makes $41,000 profit per year, serving 26,915 customers? Hint: find out the total sales first and then think about how to find out the variable costs, using the variable cost percentage formula from Lesson 1. After this, you will have to complete only one more step, using the CVP/ formula from Lesson 3. Round all calculations to hundredths of decimal unless they naturally round up to tenths or a whole number