You have the following projections about the costs in a family restaurant for next year Net income required 22% after income tax on the owners investment Present owners investment is $80,000 income tax rate 30% Net book value of fumiture and Equipment is $76,000 Deprecation rate s?0% Interest on a loan outstanding of S35,000 s at 8% interest Fixed Costs Insurance $3,000 License Utiities Maintenance 3,600 Administration 9,800 Salaries Variable Costs Food cost, 38% of sales revenue wage cost 34% of sales revenue Other costs, 12% of sales revenue 2,500 8,400 41,600 Required A What sales revenue would the restaurant have to achieve next year in order to acquire the desired net income ate tax? B. What is the required average revenue per customer needed to achieve the annual sales revenue objective if the restaurant is open 365 days, had 60 seats, and had an average seat tumover of 25 times per day