1. A food department reported sales revenue of $130,000 and direct costs of $65,000 during March. Determine the following:

a. What is the departments contributory income?

b. What is contributory income as a percentage of sales revenue?

2. A food division had beginning inventory of $5,000, purchases of $13,000 and ending inventory of $3,000. Determine the cost of goods available and cost of sales-food:

3. A food division reported cost of salesfood of $45,000. Employees meals cost $700, complimentary meals $100, and transfers in were received from the bar operation with a cost of $150. Determine the net cost of sales: