Sales			Transfers From Bar
			Beer	$150
Beer	$12,000		Wine	$1,100
Wine	$34,000		Spirits	$350
Spirits	$27,000
Employee Meals	$3,000
			Transfers to Bar	$880
Beginning Inventory			Ending Inventory
Beer	$5,000		Beer	$3,500
Wine	$50,000		Wine	$51,000
Spirits	$7,000		Spirits	$5,800
Purchases
Beer	$3,700
Wine	$12,000
Spirits	$11,500

Calculate the cost of goods sold and sales percentages for beer, wine, and spirits (show your work; partial credit will be awarded) Assume that all transfers to the bar are assigned to the spirits column:

Beer cost of goods sold:	Beer cost %:
Wine cost of goods sold:	Wine cost %:
Spirits cost of goods sold:	Spirits cost %:
Total beverage COGS:	Total beverage cost %:

If the company standard is for a beer cost of 25%, a wine cost of 35% and a spirits cost of 30% would you say that this manager is doing a good job? Why or why not?