Items Month 1 Month 2 Month 3 Actual Month Deviation (%) figures Figures ($ difference : budgeted figure) x100 Food Costs 3,946.18 4,152.52 4, 111.1 12,209.8 19,200 36.41% Beverage Costs 125.79 139.47 124.62 389.88 480 18.78% Total F&B Costs 4,071.97 4,291.99 4,235.72 12,599.68 19,680 35.98% Wages 16,076.44 15,950.36 14,597.64 46,624.44 31,200 -49.44% Overheads 9,981.84 9,981.84 9,981.84 29,945.52 30,000 0.18% Revenue 28,977 30,555 30, 190 89,722 90,000 Operating Profit -1, 156.25 330.81 1,374.8 549.36 10% 0.61%