Sasha opened a French restaurant in town. In order to have a better understanding of the market, 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 44%, and is of 28% of sales;
• Steak Tartar sells for $32, has a variable cost of 58%, and is of 39% of sales;
• Curry Mussels sells for $35, has a variable cost of 36%, and is of 3% of sales;

1.) After calculating the contribution margins, Sasha had a better understanding of the menu's profitability. Currently, she is paying for a monthly fixed of $43,750 and targeting a monthly profit of $12,360 next month.

What are the sales (items sold) she needs to generate this month?

1b.) After evaluating the prospective sales, Sasha is confident to renovate the restaurant and enlarge the dining area which accommodates 23 seats. Assuming the restaurant operates 360 days per year.

What is the required daily seat turnover?

How much does the ANNUAL REVENUE need to reach to generate the desired profit?