Please provide suggestion these two questions thxxxx

You are planning to open a testaurant. You estimate the following monthly costs: Rent: Insurance: Fixed salaries: Other fixed costs: 1500 400 5600 2000 An avarage customer will spend 25 EUR per visit at your restaurant (including 14 % VAT). Variable costs per customer (including raw materials for food, expenses for serving the customer, etc) would be 13 EUR on average. The restaurant would be open every day. How many customers on average would be needed per day to break even? (Assume 30 days per month) Mark is planning to establish a car repair shop. In order to analyse the profitability he has gathered and estimated the following data: * ** There is a need for 4 workers. Each of them will work for 164 hours/month and salary is 16 EUR/h (calculated as variable cost) Supervision and administration Mark will take care of himself, value of the own work he is calculating to be 3800 EUR/month * Variable overheads are calculated to be 60% of salaries * Rent 1800 EUR/month * Interest 150 EUR/month * Depreciation 850 EUR/month * Other fixed cost 800 EUR/month * Self-employed persons' pension (YEL) 23,6 % of the value of own work * Target profit 400 EUR/month What should be the hourly rate to be charged from the customers, if it is estimated that on average 10 % of working hours are left unsold