Final answer:
To calculate the before-tax profit per unit, we need the sales price per unit. Without it, we cannot determine the before-tax profit percentage. A similar calculation for accounting profit subtracts total costs from sales revenue, as shown in the example provided.
Step-by-step explanation:
To determine the before-tax profit per unit, we need to understand each component mentioned in the question. The variable cost (VC) is given as $6.60 per unit, and the contribution margin (CM) is $170,000.00. However, there is insufficient data to calculate the before-tax profit per unit as the sales price (SP) per guest/unit is missing along with the total number of units sold or other related costs.
For example, if we had the sales price per unit, we could calculate the unit contribution margin (sales price - variable cost per unit) and then determine the before-tax profit percentage by dividing the contribution margin by the sales price. Without this piece of information, we cannot accurately complete the calculation.
To illustrate a similar concept, consider a different scenario: A firm had sales revenue of $1 million last year. It spent $600,000 on labor, $150,000 on capital, and $200,000 on materials. To find the firm's accounting profit, subtract the total costs from the sales revenue, which yields: $1,000,000 - ($600,000 + $150,000 + $200,000) = $50,000.