Question Two (10 marks) Two successive monthly income statements for the food department of a motor lodge are shown here. August September SALES REVENUE Room service $ 11,300 $ 9,000 Dining room 75.900 63,700 Bar-lounge 5,500 4,100 Coffee shop 53,400 48,700 Banquets 66,200 70,500 TOTAL SALES REVENUE $212,300 $196,000 COST OF SALES (68.100) (63,900) GROSS MARGIN $144,200 $132.100 OPERATING EXPENSES Wages and salanes $75,800 $71.100 Employee benefits 11,400 10,700 Linen and laundry 3,200 3,000 China, glassware & tableware 5,300 4,900 Miscellaneous operating costs 4,900 4,700 Operating supplies 9600 8 800 TOTAL OPERATING EXPENSES (110,200) (103, 200 DEPARTMENTAL OPERATING INCOME $34.000 $28.900 Question Two (10 marks) Two successive monthly income statements for the food department of a motor lodge are shown here. August September SALES REVENUE Room service $ 11,300 $ 9,000 Dining room 75.900 63,700 Bar-lounge 5,500 4,100 Coffee shop 53,400 48,700 Banquets 66,200 70,500 TOTAL SALES REVENUE $212,300 $196,000 COST OF SALES (68.100) (63,900) GROSS MARGIN $144,200 $132.100 OPERATING EXPENSES Wages and salanes $75,800 $71.100 Employee benefits 11,400 10,700 Linen and laundry 3,200 3,000 China, glassware & tableware 5,300 4,900 Miscellaneous operating costs 4,900 4,700 Operating supplies 9600 8 800 TOTAL OPERATING EXPENSES (110,200) (103, 200 DEPARTMENTAL OPERATING INCOME $34.000 $28.900