How to calculate restaurant breakeven: Break-even point cost volume profit analysis for restaurants

How to calculate restaurant breakeven: At the break-even point, operational expenses are exactly equal to sales revenue. The break even point is the point where the restaurant does not earn any profit nor experience any loss.
The key to understanding cost/volume/profit relationships lies in understanding that there are fixed costs in any operation, regardless of sales volume, and that it is necessary to generate sufficient total volume to cover both fixed and variable costs
CVP calculations can be done either on the dollar sales volume required to break even or achieve the desired profit, or on the basis of the number of units required."
A cost/volume/profit (CVP) analysis helps predict the sales dollars and volume required to achieve desired profit (or break even) based on your known costs.
Sales = Variable cost + Fixed cost + Profit
Variable rate = Variable cost / Sales
"Contribution margin for the overall operation is defined as the dollar amount that contributes to covering fixed costs and providing for a profit.
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Break even point dollar sales BEP ($) = Fixed cost / contribution margin
Break even point customers BEP (units) = Fixed cost / contribution margin per unit
Sales to achieve desired profit Sales ($) = (Fixed cost + Profit)/ contribution margin
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