Question: 1. A restaurant has fixed costs of $53,400 for the month of March 0006. The average check is $12.95, with an average variable cost of $7.38. What is breakeven units of sales revenue for the month of March?
2. A small pub serving only specialty beer has fixed costs of $62,400 per year. The average contribution margin on sales revenue is $2.08. What is the number of units to be sold to reach breakeven?