The following table indicates the number of covers served and the gross sales per server for one three-hour period in Arthurs Restaurant. Determine: who is the best performingserver based on the average check per server concept? Explain your answer. (Round all calculations to the hundredth of a decimal)

Server	Covers Served	Total Sales Per Server
A	71	$237.40
B	66	$263.95
C	58	$188.25

9. Each answer, a) and b) is worth 1 point. In answer b), each number is worth .2. Using the Excel Spreadsheet providedseparately, do the following:

a) Prepare the Sunshine Pubs Income Statement and copy and paste your result below.

b) Determine the following percentages:

1) Food cost percent

2) Labor cost percent (payroll, plus employee benefits)

3) Beverage cost percent

4) Percentage of profit before income taxes

5) Assuming the restaurant has 75 seats, determine food sales per seat for the year.

Exercise 2.1 BARNABY'S HIDEAWAY INCOME STATEMENT NDED DECI BER 31, 200X 1,120,964 465,200 Change Upcoming Year 56,048.2 1,177,012.2 23,260 488,460 79,308.2 1,665,472.2 1,586,164 392,337 102,344 19,617.27 5.117.2 24,734.47 54,573.73 411,954.27 107.461.2 519.415.47 1,146,056.73 494,681 1,091,483 Sales Food Beverage Total Sales Cost of Sales Food Beverage Total Cost of Sales Gross Profit Controllable Expenses Salaries and Wages Employee Benefits Other Controllable Expenses Total Controllable Expenses Income Before Occupanay cposts, Interest, Depreciation, and Income Taxes Occupancy Costs Interest Depreciation Total Restaurant Profit 396,541 99,135 275,330 15,861.64 3,965.66 6.500 26,327.3 412,402.64 103,100.66 281,830 797.333.3 348,723.43 771.006 320,477 2,000 75,230 25,600 79.099 77,230 25,600 79,099 181.929 166,794.43 179,929 140,548