What is the level of sales needed to achieve a 12% ROI on an investment of $9,000,000 while covering all costs for the following restaurant?

• Total sales amount to $2,000,000
• Food generates 75% of total sales
• Food cost is $500,000
• Beverages generated sales of $300,000 with a CMR of 0.85
• The gift store generated the remaining sales at a cost of 30%
• Tax rate is 27%
• Annual fixed costs total $1,500,000