Sitabiso manages an executive dining room in an office building of a major food manufacturing company. Her sales, on average, run between $$17,000$ and $$21,000$ per week. She has decided to use yardstick standards for labor to predict labor costs for varying sales levels. With these data, she can determine if variations in her expenses are due to changes in sales volume or other reasons such as waste or theft. She has compiled information from last year to help her predict her weekly labor costs. Using this information, help Sitabiso complete her yardstick standards for labor. $($Spreadsheet hint: Use the ROUND function for $\%$ Cost to Total Sales$$ column. Also, round to $3$ decimal places, e$.$g$.,0\mathrm{.}123$ or $12\mathrm{.}3\%.)$ Yardstick Standards for Labor

Total Sales: $$800,000$ Average Sales per Month: $$75,000$

Labor Costs:

Management $$84,000$

Food Production $144,000$

Service $34,200$

Total $262,200$

Category

$\%$ Cost to Total

Cost

$\%$ Cost to

Total Sales

Weekly Sales Estimate

$$17,000$ $$18,000$ $$19,000$ $$20,000$ $$21,000$

Management

Food production

Service

Total