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financial numbers. After reading through the report, you got a conclusion about the quarterly cost which is: Wage, land rent, interest expense is fixed cost and the rest is variable cost. With this information, you make financial plan for next year by calculating these: Business Report Unit: Millions of VND (Except for total customers served) Quarter 1 Quarter 2 Quarter 3 Quarter 4 560 300 14600 420 225 10950 700 375 18250 1120 600 29200 No. Items Income in 2022 1 Food 2 Beverage 3 Total Customer Serve Expenditure in 2022 4 Ingredient 5 Wage 6 Marketing 7 Other 8 Land rent 9 Interest 380 190 180 142.5 180 84 237.5 180 105 82.5 250 12.5 63 49.5 250 12.5 66 250 12.5 180 168 132 250 12.5 Question 1: What is the average customer spending and average cost for each customer? Question 2: How many customers do you need to serve in that year to reach the break- even point? Question 3: How much more customers do you need to serve in order to reduce 7% of the average cost? Question 4: Calculate the indices for all of Indices from Quarter 1 to Quarter 4 in which Quarter 1 equals to 100