The rapid meal has two restaurants that are open 24 hours a day. Fixed costs for the two restaurants together total $450000 per year. Service varies from a cup of coffee to full meals. The avaerage sales bill per customer is $8.00. The average cost of food and other variable costs for each customer is $3.20. The income tax rte 30%. Target net income is $105000.

Compute the revenue needed to earn the target net income.

How many customers are needed to earn net income of $105000? How many customers are needed to break even?