You are developing a restaurant and need to project breakeven and profitability. You anticipate your check average to be $30 and have 200 seats. Since you are in a college town, you believe that you can close on Mondays and holidays operating 300 days a year. You hope to achieve n average of 4 table turns per day.

Since your focus will be steaks and wine, you expect your COS mix to be 70% food and 30% beverages. Additionally, your costs will be 40% food and 35% beverages.

To operate your establishment you foresee your labor to be 24% variable and management to cost $250,000.

Your other variable costs are expected to be 24% and your fixed expenses will be another $250,000.