A small restaurant is open for 45 weeks each year. It employs 6 people at total wages of £1200 per week (they are not paid when the restaurant is closed). It is open for lunch on Monday to Friday and dinner on Tuesday to Saturday and on average 20 people eat at each opening. The owners pay rental on the premises of £36 000 per year. Other expenses (insurance, gas electricity, water, rates etc.) come to £9000 per year. The cost of buying food works out at £5 per meal served.