E3.6 Based on the following, determine the average cost of sales revenue per guest. Guests Dining room Bar-lounge Cost of Sales Revenue $51,522 $38,642 9,040 6,222 E3.8 The following data from a restaurant operation show a partially completed comparative income statement analysis for two consecutive years. Deter- mine the missing dollar values and the missing percentages; show the plus (+) or negative (-) effects. Changes Year 0007 Year 0008 Dollars % +1,110 $23,502 9,208 $ -9,438 $ Sales Revenue Cost of sales revenue Gross Margin Direct costs Contributory Income Indirect costs Operating Income % +2.5% % % $ +1,420 $3,552 10,202 $ - 2,477 $ -3.0% % $1,149 $