Day Street Deli's owner is disturbed by the poor profit performance of his ice cream counter. He has prepared the following profit analysis for the year just ended.

Sales

Less: Cost of food

Gross profit

Less: Operating expenses:

Wages of counter personnel

Paper products $($e$.$g$.,$ napkins$)$

Utilities $($allocated$)$

Depreciation of counter equipment and furnishings

Depreciation of building $($allocated$)$

Deli manager's salary $($allocated$)$

Total

$\backslash$table$[[$$$57,000$