p9.9 a. Budgeted liquor sales revenue at a banquet were 1,500 drinks at $5.00 each. Actual sales were 1,550 drinks at $4.80 each. Determine the price and sales volume variances. b. Banquet food sales revenue for a month were estimated to be 20,000 covers at $14.00 each. Actual sales were 21,500 customers at $13.50 each. Determine the price and sales volume variances. c. Budgeted banquet food cost for a week was 1,000 covers at $6.00 each. Actual covers were 900 at $6.25 each. Determine the cost and sales volume variances. d. A snack bar budgets 14,000 covers with an average check of $6.45, and an average cost per customer of $2.45. Actual results were 14,800 customers, and an average check of $6.75; average cost per cover was $2.25. Determine the price and sales volume variances for sales rev- enue, and the cost and sales volume variances for the expense. e. At a convention buffet, 400 customers are expected, and it is estimated that one waitress will be required for each 20 anticipated guests (for serving beverages). Basic wage rate is $8.00 an hour, and a minimum of 4 hours must be paid each waitress. No overtime is anticipated, but it might occur. Calculate the budgeted payroll cost for this function. After the event, payroll records indicate that a total of 84 hours were actually worked at a total actual labor cost of $714. Analyze total pay- roll for cost and quantity variances. 018 1080 om motel forecasts its average room rate to be $68.00 for next year