The Macadamia Inc. is a boutique restaurant that serves international gourmet food. Service varies from a cup of coffee to full meals. The average sales check for each customer is $12. The average cost of food and other variable costs for each customer is $4. Fixed costs for the restaurant is $600,000 per year. Questions: 1. How many sales checks are needed to (a) breakeven and (b) to earn a Net Income $100,000? 2. Determine the Sales Revenues needed to obtain a target net income of $250,000 3. Determine Net Income (Net Loss) if the number of sales checks is 110,000.