Calculate Controllable Income for the following profit and loss statement: $ $71,650 $39,240 $110,890 $22,250 $8,890 $31,140 SALES: Food Beverage TOTAL SALES COST OF SALES: Food Beverage TOTAL COST OF SALES LABOR: Management Staff Benefits TOTAL LABOR PRIME COST OTHER CONTROLLABLE EXPENSES: Direct Operating Expenses Repairs, Utilities, Administrative Expenses TOTAL OTHER CONTROLLABLE EXPENSES CONTROLLABLE INCOME $5,760 $13,720 $3,120 $22,600 $53,740 4: $8,345 $12,300 $20,645 5