5. Using the figures for cost of food sold determined in question 4, calculate food cost percent and food cost per dollar sale for each of the three restaurants, given the following sales figures:
a.	Sales	$26,173.55
	Food Cost %
	Food Cost per $
b.	Sales	$25,819.45
	Food Cost %
	Food Cost per $
c.	Sales	$191,405.95
	Food Cost %
	Food Cost per $

6. The following information about one of the items carried in the food inventory of the Yellow Dog Restaurant is taken from inventory records for the month of January:
		Qty	Cost
1.1	Opening Inventory	12	$1.05
1.5	Purchased	18	$1.15
1.12	Purchased	18	$1.20
1.19	Purchased	12	$1.30
1.26	Purchased	6	$1.40
On January 31, the physical inventory indicated nine units remaining on the shelf. Determine the value of both the closing inventory and the cost of units issued, using each of the five methods identified in this chapter.
				Closing Inventory Value	Cost of Units Issued
Actual Purchase Price Method
First-In, First-Out (FIFO) Method
Latest Purchase Price Method
Weighted Average Price Method
Last-In, First-Out Method

7. The following information was taken from the may financial records of three restaurants in Springfield. Calculate inventory turnover for each:
a.	Opening Inventory	$3,287.40
	Closing Inventory	$3,322.60
	Cost of Food Sold	$13,220.00
	Inventory Turnover
b.	Cost of Food Sold	$18,448.30
	Opening Inventory	$6,327.65
	Closing Inventory	$6,581.75
	Inventory Turnover
c.	Closing Inventory	$21,971.38
	Cost of Food Sold	$67,346.93
	Opening Inventory	$23,168.49
	Inventory Turnover

9. List as many possible causes as you can for each of the following changes from one month to the next:

a. Increase in the food cost percent.

b. Decrease in the food cost percent.

c. Increase in the inventory turnover rate.

d. Decrease in the inventory turnover rate.