Breakeven Analysis The restaurant wants to know how many dinners they must sell to breakeven. Briefly describe the concept of breakeven analysis (based on unit volume) and why it matters to the restaurant managers. If you were the restaurant’s marketing manager, how would you use the breakeven information? Using the following information, how many dinners do they need to sell to breakeven? Fixed costs = $350,000 Price = $45 Unit variable cost = $18