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What is the food cost percentage if the food in production is NOT taken into consideration for the following scenario? Monthly sales January 2 0

What is the food cost percentage if the food in production is NOT taken into consideration for the following scenario?
Monthly sales January 2017 of $242,325
Inventory on December 31st 2016 of $25,425.27
Purchases for January 2017 of $232,225.25
Inventory at the end of January 2017 of $27,252.75
Food in production on February 1st 2017 of $10,223.25

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