A restaurant operator's present annual sales revenue is $950,000. Food costs at this level are 38% of sales revenue, and other variable costs total S 289,000, Fixed costs, including the owner's salary (withdrawals), are $245,000 a year. a. Calculate the restaurant's present annual operating income (before tax). Calculations: b. The owner wishes to increase his salary (withdrawals) by $20,000 a year. Calculate the additional revenue that wil be required to take care of his salary increase. (Assume that the additional sales revenue will arise from serving more guests and not from any change in the menu selling prices Calculations Rather than increase sales revenue by serving more customers (as in part b), assume menu- selling prices are increased by 5% and the added cost of increasing the amount to be withdrawn by the owner, as a salary will be included. The original food costs of sales and other variable costs will remain the same (as in part a). What will the restaurant's annual operating income (before tax) be? c. Calculations