Income Budget $ Actual $ Food Sales (take away) 23 650 25 890 Food Sales (caf) 85 600 92 630 Coffee Sales 10 200 10 900 Alcohol Sales 18 500 19 200 Total Expense Food purchases 34 960 35 556 Coffee purchases 2 040 2 180 Alcohol purchases 6 660 7 104

By analysing the budget and actual figures for the budget for Harry's Caf for May 2016 we can determine if the changes are positive or negative. 1. Is the Food Cost % above or below budget? Show the figures and your calculations: 2. Are the cost % figures for coffee above or below budget? Show the figures and your calculations: 3. Are the cost % figures for alcohol above or below budget? Show the figures and your calculations: 4. By what % are total sales up? Show the figures and your calculations: