Revenue: $765,000

Total Fixed Costs: $91,000

Total Variable Costs: $512,000

Total Costs: $603,000

Net Income (before tax): $162,000

Estimated guests served: 89,470

To analyze the given financial data, we can derive various financial metrics. Here’s a breakdown:

### 1. **Revenue:**
   - Total revenue is $765,000. This is the income generated from serving guests.

### 2. **Costs:**
   - **Total Fixed Costs** are $91,000. These are costs that do not vary with the number of guests (e.g., rent, insurance).
   - **Total Variable Costs** are $512,000. These depend on the number of guests (e.g., food, labor).
   - **Total Costs** sum up to $603,000, which is the sum of fixed and variable costs.

   \[
   \text{Total Costs} = \text{Total Fixed Costs} + \text{Total Variable Costs} = 91,000 + 512,000 = 603,000
   \]

### 3. **Net Income (Before Tax):**
   - Net income before tax is $162,000, which is calculated as:
   
   \[
   \text{Net Income} = \text{Revenue} - \text{Total Costs} = 765,000 - 603,000 = 162,000
   \]

### 4. **Per Guest Analysis:**
   - **Revenue per Guest:** 

   \[
   \text{Revenue per Guest} = \frac{\text{Total Revenue}}{\text{Guests Served}} = \frac{765,000}{89,470} \approx 8.55
   \]

   Each guest contributes approximately $8.55 in revenue.

   - **Cost per Guest:**

   \[
   \text{Cost per Guest} = \frac{\text{Total Costs}}{\text{Guests Served}} = \frac{603,000}{89,470} \approx 6.74
   \]

   The cost per guest is around $6.74.

   - **Profit per Guest:**

   \[
   \text{Profit per Guest} = \frac{\text{Net Income}}{\text{Guests Served}} = \frac{162,000}{89,470} \approx 1.81
   \]

   The profit per guest is approximately $1.81.

Would you like any more details or explanations?

Here are some follow-up questions you might find useful:

1. How would changing the variable costs affect the net income?
2. What is the break-even point in terms of guests served?
3. How much would net income increase if the revenue per guest increased by $0.50?
4. What percentage of the total costs are fixed costs?
5. How would increasing the number of guests served affect the overall profit?

**Tip:** Understanding the relationship between fixed and variable costs can help in strategic planning, especially for scaling operations.

Analyze financial data including total revenue of $765,000, total costs of $603,000, and a net income of $162,000. Learn how to calculate revenue per guest, cost per guest, and profit per guest with this detailed breakdown. Suitable for students in Grades 10-12.

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