Sales report help with set up

Hi in my work period report I have report how many guests were served and how much sales per guest and that is fine, but how I can build this report to show me individual user sales (which already exists) but to brake them down by total number of guests served and again to brake it down by sales per person. Maybe this is not very clear so I will try to explain;

This is what I would like to see on the report;

User sales; $300
Guests number; 10
Amount per guest; $30