2. One of Elena's goals was to increase sales by is percent. Did Elena meet that goal? b. Another of Blena's goals was to increase her operation's net income by 8.5 percent. Did Elena meet that goal? c. What was the operation's EBITDA this year? Chapter 9, Question 9 Hoffbrau House \begin{tabular}{|c|c|c|c|c|} \hline & & & \multicolumn{2}{|c|}{ Difference } \\ \hline & This Year (\$) & Last Year (\$) & s & % \\ \hline \multicolumn{5}{|l|}{ Sales } \\ \hline Food & 3,499,939 & 3,025,618 & & \\ \hline Beverage & 773,228 & 622,649 & & \\ \hline \multicolumn{5}{|l|}{ Total sales } \\ \hline \multicolumn{5}{|l|}{ Cost of Sales } \\ \hline Food & 1,151,165 & 997,622 & & \\ \hline Beverages & 144,849 & 132,370 & & \\ \hline \multicolumn{5}{|l|}{ Total cost of sales } \\ \hline \multicolumn{5}{|l|}{ Labor } \\ \hline Management & 299,913 & 269,262 & & \\ \hline Staft & 771,206 & 628,277 & & \\ \hline Employee benefits & 167,720 & 138,828 & & \\ \hline \multicolumn{5}{|l|}{ Total labor } \\ \hline \multicolumn{5}{|l|}{ Prime Cost } \\ \hline \multicolumn{5}{|l|}{ Other Controllable Expenses } \\ \hline Direct operating expenses & 198,215 & 171,114 & & \\ \hline Music \& entertainment & 11,436 & 3,228 & & \\ \hline Marketing & 95,295 & 61,342 & & 7 \\ \hline Utilities & 133,413 & 103,314 & y & \\ \hline Administrative \& general expense: & 106,731 & 93,628 & & \\ \hline Repairs \& maintenance & 53,366 & 48,429 & & \\ \hline \multicolumn{5}{|l|}{ Total other controllable expense } \\ \hline \multicolumn{5}{|l|}{ Controllable Income } \\ \hline \multicolumn{5}{|l|}{ Non-controllable expenses } \\ \hline Occupancy costs & 180,000 & 168,000 & & \\ \hline Equipment leases & 0 & 0 & & \\ \hline Depreciation \& amortization & 83,861 & 58,114 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline & & C & D & E & F \\ \hline Direct operating expenses & 198,215 & 17,24 & & & \\ \hline 2. Music \& entertainment & 11,436 & 3,228 & & & \\ \hline Marketing & 95,295 & 61,342 & & & \\ \hline Utilties & 133,413 & 103,314 & & & \\ \hline Administrative \& general expense & 106,731 & 93,628 & & & \\ \hline Repairs \& maintenance & 53,366 & 48,429 & & & a2 \\ \hline Total other controllable expense & & & & & \\ \hline Controllable Income & & & & & 1 \\ \hline Non-controllable expenses & & & & & \\ \hline Occupancy costs & 180,000 & 168,000 & & & \\ \hline Equipment leases & 0 & 0 & & & 67 \\ \hline Depreciation \& amortization & 83,861 & 58,114 & & & (n) \\ \hline Total non-controllable expenses & & & & & \\ \hline Restaurant Operating Income & & & & & 5 \\ \hline Interest expense & 127,334 & 121,450 & & & \\ \hline Income Before Income Taxes & & & & & x2 \\ \hline Income taxes & 313,850 & 261,315 & & & \\ \hline Net Income & 50 & & & & \\ \hline \end{tabular} 9. Elena Visten is the manager of the Hombrau Honse, a German-themed restamnat that features steaks and roasted Bavarian-style pork dishes. Blena wants to compare this year's operating results to last year's resalts. Complete the two-gear comparison she has begun, and then answer the questi