1. What is the seat vacancy factor if there are 21 empty seats, all the tables are filled and guests are waiting?

2. What is the direct wages payroll cost percentage?

3.If management wages are $145,000 per year and fringe payroll costs are 9.0% of direct wages, what is the total payroll costs in dollars and percentage?

4. What is the total COGS (dollars and percentage) if food cost is 35.5% and beverage cost is 19.85%?

5. What is the prime cost in dollars and percentage?

6. What is the fringe payroll cost percentage?

7. What is the management payroll cost percentage?

Dining Room Food	$ 158,750	52.5%
Catering Food	$ 68,654	22.7%
Total Food	$ 227,404	75.2%
Dining Room Beverage	$ 33,625	11.1%
Catering Beverage	$ 17,241	5.7%
Bar Beverage	$ 23,984	7.9%
Total Beverage	$ 74,850	24.8%
Total Revenue	$ 302,254	100.0%

June Guest Count
Dining Room (125 seats)	6,000
Catering	2,685
Bar	1,550
Total	10,235

	Hours	$
Kitchen-Utility	630	$ 5,827.50
Kitchen-Preparation	735	$ 13,597.50
Kitchen-Storeroom	315	$ 3,937.50
Kitchen Total	1,680	$ 23,362.50
Dining Room Supervisors	1,428	$ 10,353.00
Dining Room Bussers	525	$ 3,806.25
Dining Room Cashiers	378	$ 6,048.00
Dining Room Total	2,331	$ 20,207.25
Bar Bartenders	735	$ 12,862.50
Bar Servers	672	$ 4,872.00
Bar Total	1,407	$ 17,734.50
Catering (all positions)	924	$ 6,699.00
Total Labor Costs	6,342	$ 68,003.25