Can you help me with this problem? it is related to cost control.

The manager of the Spartanland restaurant is developing the operating budget for next year using the following financial information from the current year:

ItemCurrent YearsNext Years PercentageNext Years

Amount Increase (Decrease)Amount ($)

Food revenue$973,0004%_________

Beverage revenue$112,5002%________

Food cost36%1%_________

Beverage cost23%(1%)_______

Labor (including benefits)$298,000(2%) _________

Other operating costs16%same _________

Fixe costs$70,000same________

a. What is the current years budgeted profit (loss)?

b. Develop next years budget: indicate the profit (loss).