35. What is the food cost percentage? Food department Sales 400,000 Beginning Inventory 10,000 Ending Inventory 10,000 Employee meals 1,000 Total cost of foods (COGS) 110,000 Gross Profit 290,000 Labor expenses 100,000 Other 50,000 Total expenses 50,000 Departmental Income 15,000 a. 22.5% b. 25% c. 27.5% d. cannot be determined from the information given