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 $ $250\mathrm{.}00(5$ booths with $2$ people$$ each$).$ Even if nothing is$$ sold, your labor cost will be $ $250\mathrm{.}00,$ so you decide to consider this a fixed cost. Booth$$ rental, which is a contractual cost at $ $50\mathrm{.}00$ for each booth per$$ night, is also a fixed cost.

Part $2$

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