$3\mathrm{.}10$ Freddy$$s Fried Chicken provides the following for the months of April and May:

Complete the following: a$.$ Convert the income statement to common$-$size vertical analysis. b$.$ Convert the income statement to a comparative horizontal analysis.

c$.$ With the information given, calculate the average check, cost, and op$-$ erating income per guest. A total of $20,000$ guests were served in April

April

May

June

Sales Revenue $$120,500$ Cost of sales $$41,500$ Wages $34,20042,10051,900$ Other expenses $22,000$ $$97,70025,100$ $$118,70029,100$ $$143,800$ Departmental $$22,800$ $$22,600$ $$22,100$

$$62,800$

Income Guests served $20,20024,40029,900$

$$141,300$

$$165,900$

$$51,500$

Sales Revenue

Sales revenue$$food Sales revenue$$beverages Total Sales Revenue

Operating Expenses

Cost of sales$$food Cost of sales$$beverage Wages expense Other operating expenses Total expenses

Operating Income $($BT$)$

April

$$199,00072,000$

$$271,000$

$ $71,50016,80076,00077,100$

$$241,400$

$ $29,600$

May

$$213,50074,000$

$$287,500$

$ $82,00019,90085,00082,000$

$$268,900$

$ $18,600$prepare consolidated departmental income statement