Calculate the BE in sales and units for the restaurant for 2018 and 2019 and comment on the results. (30%)

(All figures in thousands)

	2014	2015	2016	2017	2018	2019
Revenues	969,232	1,182,053	1,315,325	1,511,577	1,606,406	1,602,020
Cost of sales	257,076	302,889	333,528	380,996	416,801	394,409
Contribution Margin (CM)	712,156	879,164	981,797	1,130,581	1,189,605	1,207,611
Total Fixed Costs	612,001	744,948	868,663	1,024,918	1,116,350	1,156,304
CM Ratio	0.73	0.74	0.75	0.75	0.74	0.75
Average check	19	19	19	19	19	19
Variable Cost/ Check	5.04	4.87	4.82	4.79	4.93	4.68
BEP (In Covers/ Units)
Breakeven point in Dollar amount