Ms. Churchman has asked you to analyze the food menu abstract and given you the following questions to answer: QUESTIONS 1. 2. Do there appear to be any abnormalities with the report? Look for any items that seem unusual, such as item food cost. I Analyze the report. Which items have the highest contribution margin? Which items have the lowest contribution margin? What advice can you provide to the restaurant manager for improving the restaurant's sales mix? 3. Rosabella Restaurant on Martin Street Food Menu Abstract (Sales Mix) Date: July-September, 2008 Meal Period: Dinner Entres Menu Item Name Baked Ziti Cheese Ravioli Chicken Fettuccine Alfredo Chicken Marsala Chicken Parmigiana Eggplant Parmigiana Fettuccine Alfredo Grilled Chicken with Garlic Herb Pasta Grilled Salmon Lasagne Manicotti Seafood Fettuccine Alfreda Seafood Ravioli Shrimp Scampi Spaghetti with Meathalls Three-meat Cannelloni Vegetarian Lasagne Number Menu Item Item Item Menu Menu Menu Sold Mix % Food Selling CM Costs Revenues CM (MM) Cost Price 125 3.85% $ 1.75 $ 8.39 $ 6.64 $ 218.75 S 1,048.75 S 830.00 378 11.65% S 3.64 $ 7.99 $ 4.35 $ 1,375.92 $ 3,020.22 $ 1.644.30 280 8.63 S 2.10 $ 9.99 $ 7.89 $ 588.00 $ 2,797.20 $ 2,209.20 65 2.00% S 2.25 S 13.29 S 11.04 5 146.25 $ 863.85 $ 717.60 115 3.54% S 1.98 $9.99 $8.01 $ 227.70 $ 1,148.85 5 92115 198 6.10 S 1.75 $ 799 $ 6.24 5 346.50 $ 1.582.02 $ 1.235.52 286 8.81 $ 1.85 $6.99 S 5.14 5 529.10 $ 1999.14 5 1,470.04 156 4.819 T 2.10 S829 $ 6.19 $ 327.60 $ 1.293 24 S965.64 225 6,93% 1.10 $12.99 S 11.89 $ 247.50 $ 2,922.75 $ 2,675.25 415 12.785 S 2.30 $7.99 5 5.69 5954,50 53315.855 2,3635 186 573 S 1.95 $ 7.39 55.44 5 362.70 S 1,374.54 5 1,011.84 +5 1230 $ 3.20 S 11.99 $8.79 S 144.00 5 539.55 5 395.55 83 565 3.35 S 10.39 $7.04 5 278.05 $ 862.37 $ 554.32 124 3.82 $ 3.10 S 10.99 $2.89 $384.40 $1,362.76 $.978.36 318 9.02.10 S8.29 5.6.19 S 66780 S 2.636.12 $ 1,968.42 81 2:50 2.45 $8.99 $ 6,5+ S 198.5 S 728.19 166 5.11 2.08 S899 S 6.91 $345.28 $ 1492.34 S 1.147.06 Ms. Churchman has asked you to analyze the food menu abstract and given you the following questions to answer QUESTIONS Concept Check Rosabella Rosabella Restaurants is a popular Italian restaurant chain located in the southwester United States. Typical Italian food such as ravioli, lasagne, and fettuccine Alfredo can be purchased at a reasonable price at these family-friendly restaurants. All of the restaurants are owned and operated by Rosabella Restaurants, Inc. Ms. Jennifer Churchman, a regional controller for Rosabella Restaurants, has seen decreas- ing profits from one of the properties in her region and is in the process of determining the FINANCIAL REPORTING 49 cause of this problem. Ms. Churchman requested financial information from the property in cluding a food menu abstract to get the entire picture of the restaurants operations. The res taurant general manager provided all of the requested information Below is the food menu abstract for dinner entrees wer the last three months. mi
