Zell Dintch recently invested 325,000.00 to acquire the Rock Oyster, a restaurant on Boracay Island. Rock Oyster meals sell for an average of 30.00 and the average variable cost per meal is 12.00 Zell believes that by reducing newspaper advertising, he can reduce fixed costs by 10% from their current level of 12,000.00 per annum. Other fixed costs amount to 100,000.00 per annum. The current income tax rate is thirty percent. 81. What will be the restaurant's breakeven level of sales in peso and in units subsequent to the reduced advertising? a. 186,667 & 6,222 c. 184,667 & 6,156 b. 166,667 & 5,556 d. 164,667 & 5,489 82. What will be the restaurant's breakeven level of sales in peso and in units preceding advertising reduction? a. 186,667 & 6,222 c. 184,667 & 6,156 b. 166,667 & 5,556 d. 164,667 & 5,489 83. Considering the reduced level of advertising. determine the meals must be sold (in peso and units) if Zell wants to earn a 20% rate of return on his investment from the post tax annual profit of the company? a. 293,000 & 9,767 c. 319,429 & 10,648 b. 321,429 & 10,714 d. 339,429 & 11,314