To calculate the per night break - even point in dollars for the St . Cloud Theatre Company, we need to consider the total fixed costs and the contribution margin. Let's calculate the contribution margin for each item: Soft Drink: Selling Price: $ 1.20 Variable Cost: $ 0.70 10 % waste allowance = $ 0.77 Contribution Margin per unit = Selling Price - Variable Cost = $ 1.20 - $ 0.77 = $ 0.43 Wine: Selling Price: $ 2.00 Variable Cost: $ 0.95 10 % waste allowance = $ 1.045 Contribution Margin per unit = Selling Price - Variable Cost = $ 2.00 - $ 1.045 = $ 0.955 Coffee: Selling Price: $ 1.50 Variable Cost: $ 0.40 10 % waste allowance = $ 0.44 Contribution Margin per unit = Selling Price - Variable Cost = $ 1.50 - $ 0.44 = $ 1.06 Candy: Selling Price: $ 1.20 Variable Cost: $ 0.35 10 % waste allowance = $ 0.385 Contribution Margin per unit = Selling Price - Variable Cost = $ 1.20 - $ 0.385 = $ 0.815 Now, let's calculate the weighted average contribution margin ( weighted by the percentage of revenue for each item ) : Weighted