1.After calculating the actual to budgeted variance dollar amount and percent change for the different revenue centers of the restaurant do you believe this is a favorable or unfavorable financial development and why?

2.After calculating the actual to budgeted variance dollar amount and percent change for the cost of sales for both food and beverage, how do those variances compare to the increase/decreases in the revenue centers? Do you feel that the restaurant is controlling their cost of goods sold expenses and why?

3.After calculating the actual to budgeted variance dollar amount and percent change for the total labor cost do you believe this is a favorable or unfavorable and why? What specifically do you think management should look at based on the variances?