Biff Tannen's Gourmet Restaurant - Income Statement
						Revenues				20X3	Percentages
	Food			$1,765,000
	Beverage			$180,000
	Other			$43,945
Total Revenues				$1,988,945
Cost of Sales
	Food			$659,032
	Beverage			$38,245
	Other			$12,875
Total Cost of Sales				$710,152
Gross Profit
	Food			$1,105,968
	Beverage			$141,755
	Other			$31,070
Total Gross Profit				$1,278,793
Operating (Controllable) Expenses
	Salaries and Wages			$716,000
	Employee Benefits			$155,000
	Total Labor Cost			$871,000
	Direct Operating Expenses			$78,050
	Marketing			$45,778
	Utilities			$76,879
	Admin and General			$35,080
	Repairs and Maintenance			$12,657
	Music and Entertainment			$11,450
Total Operating Expenses				$1,130,894