4 poin Based on the financial statement below, what is the Food and Beverage Cost of Sales percentage rounded to two decimal points? Ramsey Hills Country Club Statement of Activities Period Ending xxlxxlxxxx Line 1 REVENUE $300,000 Food Sales 3 Beverage Sales 90,000 390,000 Subtotal F&B Sales 15,000 Unspent Food Minimum 50,000 7 Set Up Charges 13,000 Room Charges 9 Audio/Visual/Other 2.500 80,500 10 Subtotal Other Revenue 11 470,500 12 Total Food & Beverage Revenue 13 14 COST of SALES 105,000 15 Food Purchases 30,000 16 Beverage Purchases 17 Employee/Comp Meal Credits -30,000 18 Total Cost of Sales 105,000 19