If Utilities & Services are treated as a variable cost, how much money (dollars) will be spent on Utilities & Services in 2023? SALES Food Beverage Total Sales 2022 2023 % $ % $478,300 $504,196 $176,500 $216,084 $654,800 $720,280 COST OF SALES 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