1. Please assist Jim to calculate his beverage cost % in November based on below information extracted from his operation records. - Total Sales: $135,367 - Food Sales: $100,000 - Employee Meal: $2,500

Inventory Record Beverage Only Beginning Inventory Ending Inventory October $25,535 $28,681 December $24,335 $25,855

Purchasing Record Date Items Spec# Unit Qty Unit Price 28/10 Sparkling Wine 085 btl. 3 $170 31/10 Olives 025 Box 2 $250 02/11 House Whisky 088 btl. 6 $95 07/11 Pork Chop 033 Kg 50 $85 15/11 Lemon 048 Box 1 $150 23/11 Vodka 091 Case 1 $550 28/11 Ribs 031 Kg 20 $135 02/12 Red Wine 095 btl. 5 $88 03/12 Coffee 077 Bag 3 $130

Transfer Record Date Item Quantity Unit Cost To Bar From Bar Issued By Received By 01/11 Lemons 200 pcs $5.00 T.A. B.P. 05/11 Coffee 60 lb. $25.00 T.A. B.P. Cream 10 qt. $15.00 T.A. B.P. 11/11 Chablis 5 gal. $90.00 B.P. T.A. Ice Cream 3 gal. $26.65 T.A. B.P. 13/11 Apple Juice 5 gal. $19.00 T.A. B.P. Sherry 3 gal. $82.60 B.P. T.A. 18/11 Celery 5 kg. $8.60 T.A. B.P. 23/11 Olives 5 kg. $12.50 T.A. B.P. 26/11 Brandy 5 btl. $60.00 B.P. T.A.