6. Using the income statement and the following man-agement goals provided, generate a first-draft budget for the upcoming year. (Note: Profit is not specified as a goal in this question.) Management Goals:

a) Total sales growth of 1.7%

b) Sales mix of 71% food and 29% beverages

c) Food cost of 32.0% and beverage cost of 20.0%

d) Maintain all controllable expenses at their cur-rent percentage of sales

e) Maintain all fixed costs at their current dollar amount"