QUESTION 72. Mr. Cloarec is the manager of

the restaurant "A la Bonne Crêpe de Quimper".

To solve its

profitability problems, he hires you as a management controller.

In 2023, the creperie recorded an operating loss of

-€25,700 and Mr. Cloarec wonders if it would be possible to break even for his

creperie in the future.

In 2023, the creperie served 5,000 pancakes for a

total cost of €55,700.

Specifically, the main cost items are:

* Basic products (buckwheat pancakes, eggs, ham,

lettuce...):               17,925 €

* Personnel costs:                                                                               28,400

€

* Depreciation (equipment and materials):                                           2,760

€

* Disposable dishes (cutlery, glasses, napkins,

packaging, bags, etc.)      1,380 €

* Miscellaneous costs (administration, heating,

electricity):                   5,235 €

Mr. Cloarec considers that the costs of food and

disposable dishes are expenses that vary in proportion to the number of meals

served. Depreciation and miscellaneous costs are fixed costs. As for personnel

costs, half are fixed costs, the other half can be considered as variable

costs.

The restaurant charges an average of €6 per pancake

served.

What is the creperie's contribution margin in 2023?