Chapter 9, Question 1 Lucir manages a German restaurant in a large western city. The restaurant's owner wants to know how well Lucir did this year at generating sales, controlling costs, and providing a profit. The owner promised Lucir that he would give her a raise if she increased return on sales (profit margin) by at least 10 percent. Complete Lucir's P&L. Hoffbrau House Sales Food Beverage Total sales Difference This Year ($) Last Year ($) % 3,499,939 3,025,618 773,228 622,649 Cost of Sales Food 1,151,165 997,622 Beverages 144,849 132,370 Total cost of sales Labor Management 299,913 269,262 Staff 771,206 628,277 3 Employee benefits 167,720 138,828 4 Total labor 5 Prime Cost