Calculate the PERCENTAGES of each item in each category. Please remember that the calculations of all PERCENTAGES are part of each item in each category, and included in the points.

(ANSWERS IN PERCENTAGES)

1. Revenues (sales) for food and beverage. Show how you get the numbers (4 points)

Food = $678,910

Beverage = $126,543

2. Costs of food and beverage, show calculation and/or explain how you find, the numbers (4 points)

Food = $203,673

Beverage = $22,777

3. Labor costs (4 points)

Management $64000 Staff $108000 Employee Benefits $43000

4. Prime Cost (2 points)

5. Operating costs (controllable) (5 points)

a. Marketing = $18,000

b. Utilities = $26,500

c. Administrative and General Expenses = $20,000

d. Repairs and Maintenance = $16,800

6. Operating costs (noncontrollable) (4 points)

a. Rent = $80,000

b. Equipment rental = $5,200

7. Grand total of expenses (1 points)

8. Profit or Loss (1 points)