1. The following figures for November have been taken from the financial records of three units in the Pasta Pit. Determine the food issues for each:
a.	Opening Inventory	$1,500.00
	Purchases	$4,600.00
	Closing Inventory	$1,722.00
	Total Food Issues
b.	Closing Inventory	$12,083.00
	Opening Inventory	$10,371.00
	Purchases	$28,468.00
	Total Food Issues
c.	Purchases	$65,851.08
	Closing Inventory	$18,335.10
	Opening Inventory	$19,874.77
	Total Food Issues

2. Given the following figures for three units in a chain of restaurants operated under the name Grandma's Kitchen, calculate cost of food issued and cost of food consumed for each:
a.	Purchases	$8,300.00
	Opening Inventory	$2,688.00
	Closing Inventory	$2,540.00
	Cooking Liquor	$94.00
	Gratis to Bar	$119.00
	Cost of Food Issued
	Cost of Food Consumed
b.	Food to bar (directs)	$189.00
	Closing Inventory	$6,647.00
	Transfers to Other Units	$339.00
	Purchases	$19,472.00
	Steward Sales	$53.00
	Transfers from Other Units	$223.00
	Opening Inventory	$6,531.00
	Cost of Food Issued
	Cost of Food Consumed
c.	Opening Inventory	$6,622.40
	Transfers from Other Units	$47.35
	Cooking Liquor	$253.65
	Purchases	$24,182.55
	Closing Inventory	$6,719.30
	Transfers to Other Units	$347.60
	Food to Bar (directs)	$337.40
	Gratis to Bar	$177.35
	Cost of Food Issued
	Cost of Food Consumed

4. Given the following figures from the financial records of three units in a small restaurant chain in Centerville, determine the cost of food sold for each:
a.	Cooking Liquor			$210.50
	Steward Sales			$27.58
	Purchases			$12,339.42
	Food to Bar (directs)			$201.38
	Gratis to Bar			$267.50
	Closing Inventory			$4,278.37
	Opening Inventory			$4,031.19
	Employee Meals	Qty	Unit Cost
	Lunches	328	$0.65
	Dinners	449	$0.95
	Total Employee Meals
	Cost of Food Sold
b.	Closing Inventory			$3,427.30
	Purchases			$11,230.45
	Opening Inventory			$3,012.80
	Transfers from Other Units			$128.65
	Cooking Liquor			$298.40
	Gratis to Bar			$427.80
	Food to Bar (directs)			$312.45
	Transfers to Other Units			$155.75
		Sales Value	Recent Avg FC %
	Employee Meals	$2,576.45	34.0%
	Cost of Food Sold
c.	Purchases			$68,543.36
	Promotion Expense			$81.17
	Closing Inventory			$20,963.71
	Gratis to Bar			$58.73
	Transfers from Other Units			$637.38
	Food to Bar (directs)			$296.35
	Opening Inventory			$22,687.40
	Transfers to Other Units			$784.29
	Cooking Liquor			$543.18
	Employee Meals	Sales Value	Recent Avg FC %
	Executives:	$1,833.75	31.0%
	Other Staff:	Qty	Unit Cost
	Breakfasts	1422	$0.55
	Lunches	1208	$0.80
	Dinners	1012	$1.05
	Total Employee Meals
	Cost of Food Sold