Budget Assignment From Dittmer PR and Keefe III JD. Principles of Food, Beverage, and Labor Cost Controls, 8" Edition u have been You are planning the budget for next year, and the following changes are expected: Food Sales will increase by 10 percent Beverage sales will increase by 6 percent Food cost percent and beverage cost percent will remain the same Fixed salaries and wages - $69,300 for this year - will increase by $8,000. Variable salaries and wages will be 16 percent of expected food sales. Employee benefits will remain the same percentage of salaries and wages. Other Controllable expenses will increase by $12,000. Occupancy costs will increase by $5,000. Interest and depreciation will remain the same. Given these anticipated changes, prepare an operating budget for the Downtowner Restaurant for the coming year