A$.$ is correct. I only need question B$.$

As manager of the St$.$ Cloud Theatre Company, you have decided that concession sales will support themselves. The

following table provides the information you have been able to put together thus far:

Last year's manager, Scott Ellis, has advised you to be sure to add $10\%$ of variable cost as a waste allowance for all

categories. You estimate labor cost to be $$300\mathrm{.}00(5$ booths with $2$ people each$).$ Even if nothing is sold, your labor cost

will be $$300\mathrm{.}00,$ so you decide to consider this a fixed cost. Booth rental, which is a contractual cost at $$60\mathrm{.}00$ for each

booth per night, is also a fixed cost.

a$)$ Based on the information available, the per night break$-$even point in dollars for the St$.$ Cloud Theatre Company $=$

$$1138\mathrm{.}74($round your response to two decimal places$).$

b$)$ Based on the given information, the per night break$-$even point in servings for wine $=$

servings $($round your

response to one decimal place$).$