32 Chapter 9. Question 3 Monthly Management costs Total benefits costs $42.000 IT ZOOT M | Carsen's Rib Joynt NUMBER OF COVERS Food O Beverage 1 Total Sales July 12.000 $102500 562.250 Aurust 14,500 $410,500 585.250 September 13,000 $350,750 $65 300 13 COST OF SALE 14 Food 15 Beverages 16 Total Cost of Sales SIOS 875 $13.250 $143.650 $16.750 $122.750 $14,750 18 LABOR 5127000 $132625 $130,000 ployee Bench 24 PRIME COST 26 (a) What is the operation's variable staff cost per quest? 27 b) What was the operation's total variable "star cost in July 28 (c) What is the fixed portion of staff costs for July? 20 d. What will be the operation's total staff cost if the following numbers of guests are estimated to be served in October Estimated Number Varie Staff Total (Mixed) Casts) Cests (5) Staff Cast (5) of Guest Served 13210 13.750 Title Page 01 02 03 04 05 me mu v 12 A Times New Roman BIU v A A EE 20 Accounting $ - % Paste 2 x fx Chapter 9. Question 3 Monthly Management costs Total benefits costs $42.000 20% of Management + staff costs Carsen's Rib Joynt NUMBER OF COVERS Food Beverage Total Sales July 12.000 S 302.500 S62.250 August 14,500 $410,500 $85.250 September 13.000 $350.750 $65.500 COST OF SALES Food Beverages Total Cost of Sales $105,875 $13.250 $143,650 $16.750 $122,750 14.750 LABOR Management Staff Employee Benefits Total Labor S127,000 $132.625 $130.000 PRIME COST (a) What is the operation's variable staff cost per guest? (b) What was the operation's total variablestar cost in July? (e) What is the fixed portion of stal costs for July? d. What will be the operation's total staff cost if the following numbers of guests are estimated to be served in October? Estimated Number Variable Staff Total (Mixed) Fixed Staff Costs (5) of Guests Served Costs (5) Staff Cost () 13.250 13,500 13,750 14.000 Title Page 01 02 03 04 05 0 Ready