Hi can someone help me with how to calculate the cost of goods sold for beverages, I understand how to calculate COGs for food but i am unsure for beverages

QI: You are required to prepare a full P&L ($& % to 2 decimal places) for October using the figures below (10 marks): 9,425 Food Sales $ Food Opening stock $ Food Closing stock $ Food Purchases $ Food Purchase returns $ Staff meals $ Beverage sales $ Beverage cost $ 800,000 Wages & Salaries $ 12.100 Depreciation $ 14,205 Repairs & Maintenance $ 260,405 Gas & Electricity $ 1,100 Rent $ 12.480 Insurance $ 201.000 Telephone $ 92,400 Sales & Marketing $ 124,600 Total Covers Served 24,250 24,605 23,154 27,805 17,505 12,450 17,505 Profit & Loss Account $ $800,000 Revenue Food Sales Beverage Sales Total Revenue % 79.92% 20.07% 100.00% $201,000 $1001,000 Cost Of Goods Sold Opening Stock + Purchases - Returns -Staff Meals -Closing Stock Food COGS $12,100 $260,405 $1,100 $12.480 $14,205 $244,720 Cost Of Goods Sold Food Beverage Total COGS $244,720 s Gross Operating Profit (GOP) Labour Wages Staff Meals Tool Allowance Training Total Labour $124,600 $12.480 IS Expenses Labour $124.600 IS $ After Labour Profit $23,154 Total Covers Av. Check Food Av. Check Beverage Other Expenses Gas, Electricity & Water Rent Sales & Marketing Insurance Printing & Stationary Repairs & Maintenance Telephone Depreciation $27,805 $17,505 $17,505 $ $24,605 $12.450 $24.250 Inventory Turnover Opening Stock Closing Stock Average Inventory