Based on Wil's Grill, the second Case analysis applied during the course. The Cost of Goods Sold (COGS) is considered an essential index to define your Food & Beverage menu and consequently, the F&B profitability. The Gourmet Hotel in the Bahamas has the Sunshine Restaurant as their primary competitive advantage. Sunshine Restaurant 2018 F&B Total Revenues FIXED Costs COGS Average Daily Ticket Total clients $ $ $ $ 308,000 440,000 50 22,000 Operating Profit Operating Profit Margim 32% Question: Please select below the Total Food & Beverage revenue and Operating Profit to guarantee a Food & Beverage operating profit margin of 32%: Select one: O a. F&B Total Revenues = $ 1,200,000 / Operating Profit = $ 320,000 O b. F&B Total Revenues = $ 910,000 / Operating Profit = $ 252,000 O c. F&B Total Revenues = $ 1,100,000 / Operating Profit = $ 352,000 d. F&B Total Revenues = $ 1,020,000/ Operating Profit = $ 362,000