Given the following figures for three units in a chain of restaurants operated under the name Grandma's Kitchen, calculate cost of food issued and cost of food consumed for each. a. Purchases $ 8,300.00 Opening inventory 2,688.00 Closing inventory 2,540.00 Grease sales 76.00 Cooking liquor 94.00 Gratis to bar 119.00 b. Food to bar (directs) $ 189.00 Closing inventory 6,647.00 Transfers to other units 339.00 Purchases 19,472.00 Steward sales 53.00 Transfers from other units 223.00 Opening inventory 6,531.00 c. Opening inventory $ 6,622.40 Transfers from other units 47.35 Cooking liquor 253.65 Purchases 24,182.55 Closing inventory 6,719.30 Transfers to other units 347.60 Food to bar (directs) 337.40 Grease sales 91.85 Gratis to bar 177.35