JJ Asian Cuisine has been in the business for a while. They have decided to conduct CVP analysis to understand the likely impact of decisions they are considering on changes to their profitability. To the best of their knowledge the estimates are based on and are consistent with the revenue and cost behaviors of the past.

Jason and James provide you with budgeted information for July and August 2021.

Budgeted information for July & August 2021 July August % change Sales 5 40,046.40 $ 48,060.00 20.01% Packaging used S 2.224.80 S 2,670.00 20.01% Groceries used $ 10,957.14 S 13,149.75 20.01% Petrol 667.44 S 801.00 20.01% Advertising S 300.00 S 300.00 0.00% Wages 5 11,555.72 S 11,583.54 0.24% Depreciation 261.11 261.11 0.00% Rent 1,320.00 S 1,320.00 0.00% Electricity and Gas 1,617.36 S 1,929.00 19.27% Water S 151.24 S 173.50 14.72% Additional Information Selling Price.p.u 7.20 Wages details Jul Aug Full time chef 6,250.00 S 6,250.00 Full time kitchen hand S 3,833.33 S 3,833.33 Part time kitchen hand S 1,333.33 S 1,333.33 Casual 139.05 S 166.88