A manager of a 120-seat Singaporean restaurant is interested in comparing the sales performance of two recent years. In 20X1, the restaurant aieved an average lun spend per head of $15 and a luntime seat turnover of 1.4.

Also in this year, its dinner average spend per head was $28 with a dinnertime seat turnover of 1.1. In 20X2 the restaurant was open for 312 days and had a revenue of $2,135,000. 37 per cent of the revenue was earned from lunches (56,160 covers served) and 63 per cent was earned from dinners

(44,928 covers sold).

Required:
Provide the manager with an analysis comparing the relative sales performance of the two years.