Sales	$	$	%
Food			63
Beverage			37
Total Sales		$600,000	100
Cost of Sales
Food			33
Beverage			22
Total Cost of Sales
Gross Margin
Operating Expenses
Labour			18.5
Rent			13
Other			19.5
Total Expenses
Net Income

Menu Item	Number Sold	Menu Mix %	Menu Price $	Item Food Cost	Item CM	Gross Margin	CM Category	MM% Category	Classification
Hamburger	350		14.95		5.28
NY Steak	350			3.00		2,796.5
Sea Bass	240		10.99	3.12
Chicken			6.99	1.89
Calamari	320			6.50	13.45
Total	1460
						Avg. CM=		Average Menu Mix% (70%) =