Prepare a common-size (vertical) analysis for the income statement of each restaurant:
	Rest A	%	Rest B	%
Sales	$154,300		$206,100
Cost of Sales	60,200		78,900
Gross Margin	94,100		127,200
Wage Expense	45,600		70,400
Supplies Expenses	12,700		16,800
Other Direct Costs	4,500		6,100
Contrib. Income	31,300		33,900
Rent Expense	6,500		9,000
Insurance Expense	2,000		3,000
Other Indirect Exp.	3,200		3,600
Operating Income	$19,600		$18,300
Comment on the performance of each restaurant. List the areas where each is operating on a superior manner to the other restaurant.