Why is the result a fraction of a guest?
The division does not land on a whole person. You need the next full guest, 1,072 in this illustration, before the month clears.
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Break-even
Contribution per guest = price - variable cost. Guests to break even = fixed costs / contribution.
Variable cost here means the cost that shows up because that guest was served. Rent stays in fixed costs.
The lines you can change are fields. The other lines are the result. With scripts off, the opening answer is still printed in the table.
Short answers to the questions this page is built to settle.
The division does not land on a whole person. You need the next full guest, 1,072 in this illustration, before the month clears.