If Occupancy Cost is treated as a fixed cost, what will the Occupancy Cost percentage be for 2023? SALES Food Beverage Total Sales COST OF SALES 2022 2023 % $ % $478,300 $504,196 $176,500 $216,084 $654,800 $720,280 Food $133,924 Beverage $38,830 Total Cost of Sales $172,754 GROSS PROFIT OPERATING EXPENSES Salaries Occupancy Cost Utilities & Services $117,864 $45,836 $32,740