13. Calculate the prime cost for a restaurant that has a cost of goods sold of $36,000 and a labor cost of $66,000 for the month of March.

14. Using the information from question 13, calculate the prime cost percentage if the restaurant has sales of $161,000 in March.

15. The restaurant from questions 13 and 14 sees an increase of $2,000 in its cost of goods sold and an increase of $1,000 in its labour cost in April. Sales for April are $165,000. Calculate the prime cost percentage for April. Did the restaurant control costs better in March or in April?