Lucir's P & L		Profit and Loss Statement
Sales	Last Year	%	This Year	%
	Food Sales	$ 3,245,900.00	86.96%	$3,570,490.00	87.16%	This year Food Sales Increase 10%
	Beverage Sales	$ 486,887.00	13.04%	$525,837.96	12.84%	This year Beverage Sales increase by 8%
	Total Sales	$ 3,732,787.00	100.00%	$ 3,989,672.00	100.00%
Cost of Sales
	Food	$ 885,104.00	27.3%	$4,096,327.96	Calculate
	Beverage	$ 100,005.00	20.5%	Calculate	Calculate
	Total Cost of Sales	$985,109.00	26.4%	Calculate	Calculate
Labor
	Management	$ 192,330.00	Calculate	$ 204,227.00	Calculate
	Staff	$ 769,319.00	Calculate	$ 785,487.00	Calculate
	Employee Benefits	$ 130,784.00	Calculate	$ 133,532.00	Calculate
	Total Labor	Calculate	Calculate	Calculate	Calculate
	PRIME COST	Calculate	Calculate	Calculate	Calculate
Other Controllable Expenses
	Direct Operating Expense	$ 146,669.00	Calculate	$ 155,375.00	Calculate
	Music & Entertainment	$ 2,767.00	Calculate	$ 8,386.00	Calculate
	Marketing	$ 52,579.00	Calculate	$ 6,983.00	Calculate
	Utilities	$ 88,555.00	Calculate	$ 97,836.00	Calculate
	Administrative & General Expenses	$ 80,252.00	Calculate	$ 80,269.00	Calculate
	Repairs & Maintenance	$ 41,510.00	Calculate	$ 45,632.00	Calculate
	Total Controllable Expenses	Calculate	Calculate	Calculate	Calculate
Controllable Income			Calculate	Calculate	Calculate
Non-Controllable Expenses
	Occupancy Costs	$ 144,000.00	Calculate	$ 155,000.00	Calculate
	Equipment Leases	$ -	Calculate	$ -	Calculate
	Depreciation & Amortization	$ 49,812.00	Calculate	$ 61,498.00	Calculate
	Total Non-Controllable Expenses	Calculate	Calculate	Calculate	Calculate
Restaurant Operating Income		Calculate	Calculate	Calculate	Calculate
	Interest Expense	$ 105,700.00	Calculate	$ 95,675.00	Calculate
Income before Income Taxes		Calculate	Calculate	$ 1,016,948.31	Calculate
	Income taxes	$ 225,146.00	Calculate	$ 345,150.00	Calculate
Net Income Before Taxes		Calculate	Calculate	Calculate	Calculate

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