labour Cost (Pay roll) includes salary or wages, plus employee benifits and allied expenses. The opening inventory in your restaurant was $ 12,570, The purchases during the month were $3,430, and $2,350. The closing Inventory of the month on April 30th was $7,150; The revenue in the month of April was $32, 465. What is the food cost % (cost of Sales) that your restaurant was operating during the month of April? a 34.49% b 27.26% 2.89% d 289.86%