The Restaurant Profile Gustoso—the Italian way of saying “Italian Bow Tie”—is a casual dining table service restaurant that features authentic foods from traditional recipes of southern Italy. It is open daily for lunch and dinner from 11 a.m. to 10 p.m., Friday and Saturday from 11 a.m. to 11 p.m.

The Restaurant Owner Gustoso is a chef owned and managed restaurant, founded 3 years ago by Mister Dee. He began his career in the restaurant business at the age of 16, working after school as a pot and dish washer in a small neighborhood restaurant and bar. He enjoyed the fast pace and had the opportunity to work every job in that restaurant, while earning a degree in culinary and hospitality management from a well-respected college.

The Gustoso brick oven pizzas have become such popular menu items that the restaurant could not adequately handle the increased business, especially with weekend take-out orders. So, Mister Dee made the decision to open a pizza restaurant, “Bello Pizzeria by Gustoso,” with seating for 28, delivery to nearby hotels and businesses, and pizza by the slice. The grand opening will be in 4 months. The location is ideal, a retail space of 750 square feet within the same building at the opposite corner from Gustoso, the restaurant. Bello Pizzeria will be operated as a separate business. Therefore, with increased kitchen space, seating, and a delivery service the pizza business will be positioned to continue to grow and expand. There are currently six different pizzas being offered on the Gustoso restaurant menu priced from $19 to $24. Mister Dee compares the menu item sales and popularity percentages every week to prepare a sales forecast and to determine food production quantities. He further reviews and analyzes the standardized HACCP Recipes, Recipe Cost Cards, and Plate Cost Cards. Use the information given to complete the following tasks.

1.  Review the Income Statement and calculate the cost percentages for the Food, Beverage and Labour of the income statement. Provide an analysis of the prime cost %ages from the income statement. (10 Marks)
- Mr. Dee has observed that another restaurant - Upstairs Catering significantly contributes to increasing food and beverage sales every month. The monthly growth in sales has resulted in lower food and beverage cost percentages. Explain why this is occurring.

2.. Mister Dee prepares a Payroll Budget Estimate every week. The software is currently installing upgrades for the next several hours and is not available, so he asked you to do the calculations for the Payroll Budget Estimate right now. Mister Dee has recorded the scheduled hours by name, position, and hourly rate for the week of October 18, 20xx. His forecasted sales for the week is $56,675.00 and his payroll cost percentage goal is 34%.
Complete the payroll estimate and calculate the actual payroll percentage.