Bonus:

1) Annual breakeven = $150,000 / (45 15) = 5,000 units

Annual breakeven in dollars = 5,000 * 45 = $225,000
2) Meals to be sold to have an income of $76,500 = $225,600 / 30 = 7,250
Breakeven sales in dollar to have an income of $76,500 = $338,400
3)
Several factors to be considered when setting up a restaurant such as the location,
ambience, variety of food o be served, raw materials availability, access to the restaurant
etc.