$3.$c$.$

Based on her calculations, Eunice doesn$$t think that she can attract as many guests as she needs to achieve her desired after$-$tax profit. Therefore, she has decided to make some changes to improve her situation. Due to these changes, she has been able to reduce her selling price by $$2\mathrm{.}00,$ decrease her variable cost percentage to $$4\mathrm{.}50,$ and lower her fixed costs by $$5,000.$ After these changes, what are Eunice$$s sales dollars and guests served to achieve her after$-$tax profit? Complete the following grid and calculations. $($Spreadsheet hint: Use the ROUNDUP function for $$Rounded up$$Guests served to achieve desired after$-$tax profit.$)$

Per Unit $($Guest$)$ Percentage

SP $$15\mathrm{.}00100\%$

VC $$4\mathrm{.}5030\%$

CM $$10\mathrm{.}5070\%$

Fixed costs $$165,000\mathrm{.}00$

Sales dollars to achieve desired after tax profit $$292,857\mathrm{.}14$

Guests served to achieve desired after tax profit $19,523\mathrm{.}81$