The following information has been prepared by the manager of the Red Garden Restaurant. It represents the best estimates of sales and various costs for the coming year. Using this information, prepare an operating budget for the Red Garden Restaurant for the coming year. Food sales: RM820,000 Beverage sales: RM290,000 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: RM102,000 Employee benefit: 25 percent of total salaries and wages Other controllable expenses: RM95,000 Depreciation: RM 65,500 Interest: RM55,000 Occupancy costs: RM56,000 However, there are several changes after the first six months of the year, financial records reveal the following: a. Food sales will increase by 10 percent. b. Beverage sales will increase by 6 percent. c. Food cost percentage and beverage cost percentage will remain the same. d. Fixed salaries will be increase by RM8,000, variable salaries and wages will be 22 percent of expected food sales. e. Employee benefits will remain the same percentage of salaries and wages. f. Controllable expenses will increase by RM10,000 g. Occupancy cost will increase by RM5,000 h. Interest and depreciation will remain the same. Prepare a revision of the budget for the second six-month period.