Lai Lai Chinese Restaurant has seven items in its breakfast menu. The management of Lai Lai has just acquired some data and they would like to find out both popularity and profitability of its breakfast menu items based on their selling price, food cost percentage, sales volume, and contribution margin (CM) from the past period. The financial data for the selling price, sales volume, and individual food cost dollar amounts are presented in the following table

Breakfast Menu Item Selling Price ($) Food Cost ($) Sales Volume

A 10.00 3.00 250

B 16.00 6.00 50

C 18.45 8.00 60

D 14.75 4.25 300

E 8.75 2.50 80

F 12.50 5.75 180

G 9.00 2.60 280

TOTAL 1,200