Kim owns a small bar in a suburban town, and he caters to the "after five" business crowd. He has been experiencing his heaviest business on Wednesday, Thursday, and Friday evenings, so he has recently hired an extra bartender for those shifts. As part of his standard operating procedures, he requires all spills (errors in production or discarded drinks) to be recorded on a spillage report. His average drink price is $7.00, and his spillage has historically been running about 3 percent of sales. The information below details Kim's Spillage Report for last week. Calcu- late the dollar and percentage spilled to see how well Kim's bartenders are doing as compared to the historical average of 3 percent. Does Kim have any control problems? If so, what may be the contributing factors from a revenue security perspective, and how might he correct them? Kim's Spillage Report Sales Receipts $1,563.00 $1,647.00 $1,936.00 $2,045.00 $2,251.00 $1,574.00 $1,412.00 Day Monday Tuesday Wednesday Thursday Friday Saturday Sunday Total # Spilled 6 8 20 23 25 7 5 Average Drink Price $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 $7.00 % of Sales $ Spilled Spilled