In the Sunshine restaurant, food sales are 553,000 annually and the food costs are $194,000 annually. In the Flamingo restaurant, the annual food sales are $643,000 and the annual food costs are $197,234. Which of the following statements is true?

a.

Both restaurants have relatively comparable food cost percentages and, therefore, are equally achieving their cost control goals.

b.

Flamingo restaurant has higher food cost percentage and can, therefore, achieve higher than the Sunshine restaurant profit.

c.

The Sunshine restaurant has higher food cost percentage and can, therefore, achieve higher than the Flamingo restaurant profit.

d.

Flamingo restaurant has lower food cost percentage and can, therefore, achieve higher than the Sunshine restaurant profit.