In 2016. Mr. Lee, the head of the Golden Dragon Chinese restaurants chain has just opened the tenth restaurant. He intends to apply the formula that has made his success so far; the unique menu with unlimited desserts, with a quality/price ratio considered very attractive by customers. As a wise manager, he drew up the 2016 forecast income statement for the Restaurant "Dragon d'Or". After a first period of activity, Mr. Lee receives from his management controller the first income statement of the restaurant "Golden dragon". The comparison with the forecast submitted to his bank is not very good... despite an undeniable commercial success (sales volume 5% higher than forecast). Although obviously disappointed, Mr. Lee does not seem surprised because, since the opening, he himself had noticed a slippage on: - the unit variable cost of a dessert: 3 per dessert, compared to the planned 2 - the average number of desserts per menu: 2 compared to a forecast of 1.5 The unit variable cost of the "other ingredients" is in line with forecasts (7 E/menu). Questions: 1-Break down the variance in as much detail as possible and, above all, quantify each of the causes. 2-What solution(s) could Mr. Lee use to improve his restaurant's results, without questioning the formula he holds dear "unique menu, with desserts at will