Calculate the BE in sales and units for the restaurant for 2018 and 2019 and comment on
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Question:
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 | ||||||
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