Buy - U Deli's owner is distrurbed by the poor profit performance of her ice cream conter she has prepared the following profit analysis for the year just ended

Sales $45,000

less cost food 20,000

gross profit $25,000

less operating expenses

wages of counter personal 12,000

paper product 4000

utility based on % of sales 2900

depreciation of equipment 3000

depreciation of building based on % of sales 5000

deli manager's salary basedd on % of time spent on ice cream 6000

total operation expenses $ 32900

income (loss)on ice cream counter ($ 7900)

cririque and revise the owner's analysis as you think appropriate justify your change

should the owner close the counter ? what other factors should be consider before closing it