Math setup question?

Can anybody tell me a mathematical equation on how setup a estimated cost vs. seating amount. We are looking at having about 100 seats in the dinner room, 10 stools at the bar and 28 seats in the bar. We are opening a casual/formal dinning, southern style steakhouse, BBQ, with a lower price side to the menu to somewhat open our customer bases. We live in a smaller town with about 9,000 people, and have 5 to 6 small town around us we nothing but "dinner style" restaurants.

The closest competition we are going to have is a 35 min. drive to a larger area with every style restaurant and the other is a sit down Mexican place that has ok food and an ok price.

Basically looking for a formula on how to develop a cost estimate per seating amount?

One question? Do you have enough start-up cash to run the place for at least 6-months without taking a penny out? If so you might have a shot. If not, even when you start to earn a profit your debtservice would be crushing. In debt to food purveyors and what not will eat you alive. Sad but I know.
My best friend and I had a place for a while. We had to support ourselves and only took $150 each a week and couldnt do it.
Good luck buddy. It does happen and the rewards are well
worth it!
britt