The point at which the sum of all costs is equal to sales, so that the profit equals zero, is called the break-even point (BE). True False Variable rate is the ratio of variable costs to dollar sales; its equation is Variable rate = Variable costs / Sales True False The dollar amount remaining after the variable costs have been subtracted from the sales dollars is defined as the contribution rate. True False Reusable element from existing buildings, product with recycled content, rapidly renewable resources such as bamboo and low emitting material such as low volatile organic compounds carpets, paints, sealants, and adhesives are all components of sustainable restaurant building. True False For Bistro Quatre to be profitable variable costs and fixed costs should be higher than the profit. the cost of sales should be higher than the profit. variable costs and fixed costs should be lower than the profit. the sales are not sufficient to cover both the variable and fixed costs