Ponda Express reported the following results for October 2022:

REVENUE
	$	%
Food	$100,580.00	62.30%
Beverage	$60,820.00	37.70%
TOTAL REVENUE	$161,400.00	100.00%
LABOR COST
	Hours	$
Kitchen	1,260	$18,700.00
Dining Room	1,550	$14,300.00
Bar	2,810	$9,800.00
TOTAL LABOR COST	5,290	$42,800.00

For the month of October 2020, what is Ponda Express' labor cost percentage for the month?

Answers:

A. 22.52%

B. 30%

C. 26.52%

D. 35.50%