Johns Steak House had the following results for January. John, the owner, has asked you to prepare a variable budget and compare the actual results to that variable budget. Fixed Variable Variance To Variable Standard Driver Actual Budget Budget S Covers 25 200 26,000.00 Average Check 42.50 42 0 Revenue 1,071,000 1,092,0 00 Payroll and Benefits NOTE: The calculations on rows 11-14 are for man hours per cover. These are then multiplied by the wage rate to determine cost. Host 0.03 Man Hours Per Cover 75 6 Culinary 0.16 Man Hours Per Cover 4,032 4,1 60 Seners 0.30 Man Hours Per Cover 7,560 7800 Samita tion 0.08 Man Hours Per Cover 2,016 21080 Management 16,667 Per Month 16 667 16.667 Host 14.50 Per Hour 10 962 11.310 Culinary 17.85 Per Hour 71,971 74.256 Seners 10.25 Per Hour 77 490 79.950 Sanitation 12.50 Per Hour 25,200 26.000 Total Wage Experse 202 290 18.89% S 208,183 Tax and Benefit Expense 51% Total Wages 105 191 9.82% $ 106,173 Total Payroll Expense 307 481 28.71 $ 314356 Cast of Food $12.60 Per Cover S 322,560 327/600 Direct Expenses China 1.85 CPC 47 880 4.47% 48,100100 Glass 1.10 CPC 26.460 2.47% 28.600100 Sher 1.05 CPC 30 240 2.82% 27 300100 Linen 0.75 CPC 21,420 20035 19.500100 Cleaning Supplies 0.95 CPC 21 250 198% 24 700100 Paper Supplies 0.50 CPC 12,60 0 1.18% 13,000.00 Menu Experse 350.00 Fixed 275 0.03% $ 350 Total Direct Expense 160 125 1495% $ 161.550 Total Experse $ 790,166 73.78% S 803.506 73.58% Food Departmental Profit S 230,834 26.22% $ 288,494 26.4295 Required: Create a Variable Budget in Colums ] and K Create a Variance between Actual and the Variable Budget in Columns Man N