The Gibson Hotel is a 250-room facility with several profit centers. The hotel is open throughout the year, and generally about 2 percent of the rooms are being repaired or renovated at all times; therefore, assume that they are unavailable for sale. During 2014, the hotel sold 77,800 rooms and experienced an average occupancy per room of 1.32 people. The accounting department has supplied you with the following information concerning the food department: Ending inventory = $35,000 Consumption by employees (free of charge) = 5,000 Cost of food sold = 312,000 Food cost percentage = 40% Food inventory turnover = 10 times Determine the following: a. Beginning inventory of food b. Food sales