2012 2011 Food Sales $85.121 $63,647 $64,868 $47,785 Beverage Sales Total Sales Cost of Food Cost of Beverage $39.134 $26,297 $21,030 $10,045 Labour $24.907 $28,907 $7,897 $7,793 $8,380 $11,995 General Admin Marketing Total Costs Income from Operation Interest ( expense income) Income before taxes Taxes Net Income Find Operating Income Ratio for the year 2011