The company plans to open a pasta restaurant in a newly established shopping center. The plan would be to operate on a franchise basis. The franchise chain charges the company a fee based on the amount of turnover, which covers marketing and advertising costs and other joint costs. However, the company is still thinking about fixed costs mr. The following information has been collected for the calculation of margin income:

the raw material cost of one pasta portion is 2.30 on average

space costs (rent) 10,000/month

personnel costs with side costs 9,500/month (does not depend on the degree of operation)

administration costs 300/month

equipment depreciation 500/month

loan repayment 300/month and interest 100/month

franchise fee 5% of tax-free turnover

a) Prepare the restaurant's profit and loss calculation for one month, assuming that the selling price of one portion with VAT is 8.90 (VAT 14%) and that 5,000 portions are sold per month.

b) What is the restaurant's critical point on a monthly basis per piece?

c) In the consultant's opinion, the realistic number of sales at this business location per month is 3,500 portions. The company aims for a profit of 5,000 euros per month. What should the taxable sales price be in order for this to be realized with monthly sales of 3,500 copies?