Lucir manages a German restaurant in a large western city. The restaurant$$s owner wants to know how well Lucir did this year at generating sales, controlling costs, and providing a profit. The owner promised Lucir that he would give her a raise if she increased return on sales $($profit margin$)$ by at least $1$ percent. Complete Lucir$$s P&L$.$

Lucir's P&L

Last Year $\%$ This Year $\%$

SALES

Food $$2,647,415$ $$2,675,889$

Beverage $498,119965,660$

Total Sales

COST OF SALES

Food $$855,104$ $$1,074,420$

Beverages $104,005115,879$

Total Cost of Sales

LABOR

Management $$192,330$ $$204,227$

Staff $576,989581,260$

Employee Benefits $118,996122,994$

Total Labor

PRIME COST

OTHER CONTROLLABLE EXPENSES

Direct Operating Expenses $$146,669$ $$145,357$

Music & Entertainment $2,7678,386$

Marketing $52,57969,883$

Utilities $88,55597,836$

Administrative & General Expenses $80,25278,269$

Repairs & Maintenance $41,51039,135$

Total Other Controllable Expenses

CONTROLLABLE INCOME

NON$-$CONTROLLABLE EXPENSES

Occupancy Costs $$144,000$ $$132,000$

Equipment Leases $00$

Depreciation & Amortization $49,81261,498$

Total Non$-$Controllable Expenses

RESTAURANT OPERATING INCOME

Interest Expense $104,10093,378$

INCOME BEFORE INCOME TAXES

Income Taxes $235,146343,150$

NET INCOME