1.In the Group Case Study 1,you calculated the average food and beverage check for the 4C Companys 84-seat restaurant in Year 2007. The restaurant was open for 52 weeks, 6 days a week for lunch, and 5 days a week for dinner. An analysis of sales checks indicated that the average turnover was 1.5 time for lunch and 1.25 times for dinner. Lunch contributes about 45% of total sales revenue and dinner contributions 55%. Total beverage sales revenue is 20% at lunch and 80% at dinner.a.Calculate the average lunch and average dinner checksfor food and beverage. This information will be used in a later case.b. Suggest to Charlie a number of ways in which he could attempt to raise the average check and the total food and beverage sales revenues for Year 2008.2.

The overall average check is $9.59.

"4C Company Income Statement For the Year ended December 31, 2007"

Sales Revenue
Food Operations	$ 458,602	71.8%
Beverage Operations	180,509	28.2%
Total Sales Revenue	639,111	100.0%
Cost of Sales, Food
Beginning Inventory	6,128
Purchases	181,110
Less: Ending Inventory	(5,915)
Cost of Sales, Food	181,323	39.5%
Cost of Sales, Beverages
Beginning Inventory	3,207
Purchases	38,307
Less; Ending Inventory	(2,211)
Cot of Sales Beverages	39,303	21.8%
Total Cost of Sales	220,626	34.5%
Gross Margin	418,485	65.5%
Operating Expenses
Salaries and wages expenses	$ 223,543	35.0%
Laundry Expense	16,609	2.6%
Kitchen Fuel Expense	7,007	1.1%
China and tableware Expense	12,214	1.9%
Glassware Expense	1,605	0.3%
Contract Cleaning expense	5,906	0.9%
Liscenses Expense	3,205	0.5%
Other Operating Expense	4,101	0.6%
Administrative and general Expenses	15,432	2.4%
Marketing Expenses	6,917	1.1%
Utilities Expenses	7,918	1.2%
Insurance Expense	1,895	0.3%
Rent Expense	24,000	3.8%
Interest Expense	23,981	3.8%
Deprecition Expense [$13,752 + $6,372]	20,124	3.1%
Total Operating Expenses	374,457	58.6%
Operating Income	44,028	6.9%
Income Tax expense [$44,028 x 22%]	9,686	1.5%
Net Income	$ 34,342	5.4%

Group Case Study 2 #2 Worksheet
	Cost %	Calculation Process	Amount
Additional Sales Reenue
Food Sales reveure		15 guests x
Beverage Sales revenue		15 guests x
Total sales Revenue
Cost of sales
Food
Beverages
Total Cost of Sales
Gross Margin
Increase in expenses
Wages
Laundry
China and tableware
Glassware
Other operating Costs
Total VC%
Total Varible Expenses
Total Increase in expenses
Operating Income
Less: Cost of adversiting
Operating income (Increase)

Group Case Study 3 Worksheet
Analysis of restaurant costs, Year 2007	Calculation process	Amount ($)	VC%	Fixed cost (S$)
Cost of Food & Beverage
Salaries and wages expense
Fixed portion
Variable portion
Laundry
Kichen fuel
Fixed portion
Variable portion
China & tableware expenses
Glassware expense
Contact learning expense
Licenses
Other opearting expenses
Administrative and general expenses
Markeing expenses
Utitlies expenses
Fixed portion
Variable portion
Insurance expense
Rent expense
Interest expense
Deprecation expense
Totals