a. What is the initial budgeted profit (before tax) being planned by the Spartan Land Restaurant for the current year, given the following information? Revenue (food) $975,000 Revenue (beverage) $135,000 Food cost = 31% of food revenue Beverage cost = 22% of beverage revenue Labor cost (payroll) = 34% of total revenue Problem 1 Employee benefits = 18% of labor cost (payroll) Other operating expenses = 14% of total revenue All fixed costs 8% of total revenue