Lily opened a restaurant and she decides to start the menu with three main courses. After one month's operations, she would like to evaluate the margins of the items:

• House smoked trout sells for $27, has a variable cost of 30%, and is of 36% of sales;
• Steak Tartar sells for $31, has a variable cost of 49%, and is of 50% of sales;
• Curry Mussels sells for $31, has a variable cost of 50%, and is of 14% of sales

Currently, she is paying for a monthly fixed of $46,060 and targeting at a monthly profit of $11,710 next month. What are the sales (items sold) she needs to generate this month?

After evaluating the prospective sales, Lily is confident to renovate the restaurant and enlarge the dining area which accommodates 20 seats. Assuming the restaurant operates 360 days per year. How much does the ANNUAL REVENUE need to reach to generate the desired profit?