The following information has been prepared by the manager of the Market Restaurant. It represents his best estimates of sales and various costs for the coming year.

Food sales: $820,000

Beverage sales: $290,000

Cost of food: 36 percent of food sales

Cost of beverages: 24 percent of beverage sales

Variable salaries and wages: 20 percent of food sales

Fixed salaries and wages: $102,000

Employee benefit: 25 percent of total salaries and wages

Other controllable expenses: $95,000

Depreciation: $65,500

Interest: $55,000

Occupancy costs: $56,000

Could you explain how I can calculate the budget for the market restaurant?