So this works out as (13000000/(7500* 0.1 * 2 *260)) ~= $33 a meal. How to get this to $400 a meal? That's more than order of magnitude difference. 13M at $400 a meal buys you 32500 meals and this is 125 meals a day served. 125 meals a day feeds ~60 employees only. Are there 60 employees in the offices of Twitter? Considering that Twitter is not a bank branch and the occupancy is not for only 260 days but for 365 and they don't close after 5PM, the number of people who can eat $400 meals must be considerably lower.

According to recent articles, twitter laid off around 7-800 employees from its SF office. If we go by the reports that Musk laid off ~50% of the employees, that approximates around 1500 employees at the SF office. 10% showing up would give us 150 showing up daily.