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1. determine desired profit - convert to percentage of sales to get sales required; 2. determine number of operating days - divide number of days into sales to get average daily sales; 3. estimate volume percentages for meal periods (breakfast, lunch, dinner); 4. multiply figures in step 3 by average sales per day to get dollar volume per period; 5. determine average check per meal period; 6. divide dollar volumes in step 4 by average check for the number of patrons per period; 7. estimate a) average seat occupation per meal period; and b) time per meal period; 8. divide time per period by average occupation to get seat turnover per period; 9. divide possible seat turnover into number of patrons to get number of seats required per period; 10. take the largest seating requirement in step 9 and add a 20% safety margin for the seating capacity.

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