The Cullumber Inn is a restaurant in Flagstaff, Arizona. It specializes in southwestern style meals in a moderate price range. Paul Weld. the manager of Cullumber, has determined that during the last years the sales mix and contribution margin ratio of its offerings are as follows. Sales mix is determined using total sales dollars.

Appetizers

Main entrees

Desserts

Beverages

Percent of

Contribution

Total Sales

Margin Ratio

Paul is considering a variety of options to try to improve the profitability of the restaurant. His goal is to generate a target net income of $ The company has fixed costs of $ per year.