Mark Chaplin is the manager of Carsen's Rib Joynt. He is seeking to forecast his staff costs for the month of October. He knows the following:

Monthly Management costs	$42,000
Total benefits costs	20%

Because his monthly management costs are fixed at $42,000 and his benefit costs are 20% of management and staffing expense, the cost of staff is the only labor-related cost he wants to estimate based on his forecasted volume. Complete Mark's prime cost recap sheet, answer the questions below, and then make the staff expense forecasts he needs to better predict his staff costs at the various number of guests served estimates he has identified.

	July	August	September
NUMBER OF COVERS	12,000	14,500	13,000
Food	$302,500	$410,500	$350,750
Beverage	$62,250	$85,250	$65,500
Total Sales
COST OF SALES
Food	$105,875	$143,650	$122,750
Beverages	$13,250	$16,750	$14,750
Total Cost of Sales
LABOR
Management
Staff	$127,000	$132,625	$130,000
Employee Benefits
Total Labor
PRIME COST
(a) What is the operations variable staff cost per guest?
(b) What was the operations total variable staff cost in July?
(c) What is the fixed portion of staff" costs?
d. What will be the operations total staff cost if the following numbers of guests are estimated to be served in October?
Estimated Number of Guests Served	Fixed Staff Costs ($)	Variable Staff Costs ($)	Total (Mixed) Staff Cost ($)
13,250
13,500
13,750
14,000