Queen restaurant has two branches in Wollongong that are open 24 hours a day. Fixed costs for the two restaurants together total $430 500 per year. Service varies from a cup of coffee to full meals. The average sale per customer is $8.75. The average cost of food and other variable costs for each customer is $3.50. Expected net profit before tax is $168,000. Required (show your working): (a) Calculate the contribution margin per unit and contribution margin ratio (b) Calculate the break-even point in number of customers and dollars (c) What is the expected revenue and number of customers to earn the target net profit before tax? (d) Using the expectation from part c) calculate the restaurant's margin of safety in number of customers and dollars (4 marks) (6 marks) (6 marks) (4 marks)