$13-35.$ Evaluate the economics$-$of$-$one$-$unit analysis that Amy and Steve conducted, and then answer the following:

Amy and Steve assumed that, for every $$6$ in sales, $$4$ would come from selling computer$-$related services. Calculate what percentage of their total sales revenue per unit this $$4$ represents.

For every $$2$ in food and beverage sales, Amy and Steve assumed that their COGS per unit would be $$1.$ Calculate the markup percentage.

For every $$4$ in computer services sales, Amy and Steve assumed that their COGS per unit would be $25$ cents. Calculate the markup percentage.

$13-36.$ List three things that Amy and Steve should have considered doing to adapt to the changes in the environment when their customers no longer wanted to pay for Internet services and expected the caf$$ to provide free wireless connections.

$13-37.$ Evaluate Amy and Steve$$s income statement for their first month of operations:

Is the caf$$ operating at a profit or a loss?

How many units above or below breakeven were sold?

$13-38.$ Amy and Steve decided to take on a $$50,000$ loan to finance their start$-$up investment. Each month they are paying $$1,469$ in interest charges. Look at their total monthly fixed costs. What percentage of their total monthly fixed costs does this $$1,469$ represent?

$13-39.$ What is the debt$-$to$-$equity ratio of the Portland Freelancers$$ Caf$?$

$13-40.$ Look at each section of the caf$$s cash flow statement. What are three insights you have about why this business is not succeeding, based on what you see in its cash flow statement.

$13-41.$ Review the caf$$s balance sheet. Explain why the net value of the caf$$s property and equipment has decreased from $$80,000$ in month one to $$64,000$ at year$$s end.