Last year an operation achieved a 35 percent food cost on sales of $800,000. For this year, the operation's manager anticipates a 5 percent increase in the prices the operation will pay for food. What should the manager estimate next year's food cost percentage to be if the operation does not raise its menu prices?

Last year an operation achieved a 28 percent labor cost on sales of $1,500,000. For next year, the manager predicts an 8 percent increase in the prices the operation will pay for labor. The manager will also increase the operation's menu prices by 5 percent. What should be the manager's best estimate for next year's labor cost percentage?

A manager budgeted $6,000 for kitchen equipment repairs this year. So far this year, the manager has spent $1,830 on these repairs. What percentage of the kitchen equipment repair budget has now been spent by the manager?