This paper mainly studies restaurant management, which has the properties of the yield management and alsocan be modeled as the M/M/c queue in system. Therefore, wecan use the price discrimination and the seat allocation tomaximize the expectation of the restaurant's profit, so as toget the optimal price and the seat allocation and according to the optimal value, the manager can make decisions. From the computation, we know that when there are m customers in the waiting line of queue 1 and there are some vacancy in queue 2, if the manager let the first customer of the waiting line of the class 1 area to seat in the class 2 area but the price paid will be also discount price, the profit is increased. And the manager can control the queue length. The two-dependent-queue model in this paper is much more suitable for the real case in Restaurant, Bar, Hair Saloon and other service industries that have the same properties as them.