3. The annual revenue at Sunshine Restaurant in 2019 was $1,500,000. The fixed costs were $182,000 and the variable costs were $858,000. COVID-19 caused a substantial reduction in revenue in 2020 and for 2021, the owner re-forecasted revenues down to $1,100,000. What should the fixed costs be under the new budget?(Up to 50 words to answer)

4. control techniques are useful

A. Predominantly during production of food.

B. Predominantly during purchasing and receiving.

C. Predominantly during storing and issuing only.

D. At each step of food and beverage operation.