O 201704 7.234046 jPg 2660 x 2335 pixels 3.1 MB 41 Question 29 restaurants offering a standard 3-course meal for a s wh own manager, although he/she is required to work within strict guidelines sellin their Agartha is a chain of quick-service roadside i10. Each restaurant bas its reduce aid down by head office H local managers are allowed discretion to by the add prices, within ever, the local market is likely to be justified mana demand set limits, if in their opinion ol over its restaurant which will al contr this stimulat HO follows which is a monthly comparison ot actual results against budget and analysis of the main element of varianccs as a budgetod sales target of 4,000 mcals The monthly budget for the Rawlings Circ restauran Per month, is: 12,000 Ingredients 4,000 units' @g3 per meal 6,400 Direct labour 1,600 hours a c4 per hour 4,000 Variable overheads. 1,600 hours (a e2.50 per hour 9,600 Tixed overheads 1,600 hours (a e6 per hour 8,000 Profit margin 40,000 Sales (210 4,000) Since thcrc are several ingredients which go into each meal, ha manages these in terms of a sta "unit" of ingredients 1 unit per meal Dircct labour can be assumod to bc a wholly varia cost. 1 4