Decompose the Income Statement into labor and facility sustaining cost pools. Divide the cost pools into activity centers at the ratio of 40% for the BOH and 60% for the FOH. Display in the table.

Revenue	$111,122.85
F&B cost	$46,940.33
Salaries	$6,000.00
Employer Taxes	$779.63
Employee Meals	$200.30
Telephone	$14.18
Equipment Leases	$46.38
Travel & Entertainment	$17.88
Utilities	$700.00

Activity Centers	Labor	Facility Sustaining
FOH
BOH
Total

4. Based on the calculation from #3, calculate cost pool rates

50. Total hours worked FOH = 800 hours
50. Total hours worked BOH = 600 hours

Answer:

5. Calculate an allocation value per menu item for the Facility Sustaining cost pool. The number of menu items sold during the month = 2,000.

Answer:

6. Last week, 9.75 bottles of 1L Jack Daniel was used. The POS system recorded sales of 102 drinks. If the standard drink size is 1.50 oz, how many potential drinks should have been sold last week?

Answer:

7. Last week, 9.75 bottles of 1L Jack Daniel was used. The bar pays $25 per bottle and the POS system recorded sales of 98 drinks. If the standard drink size is 1.30 oz and is sold for $6.00 per drink, what is the actual cost % of Jack Daniel?

Answer:

8. The Night Owl Bar sold 189 of Chivas Regal last month generating sales of $897.75. A bottle of Chivas Regal costs $38.95, with a bottle size of 1.5L. A standard drink size of 1.20 oz is sold for $6.25. The bar sells 32 brands and 9 categories. If the total liquor CM is $17.762.42 and total CM for Whisky category is $1.723.51, what is the profit factor for Whisky category?

Answer: