What is the net cost of food sales for the Food department of a hotel for the month of July based on the following information?

beginning inventory on July 1st. was $26,473 purchases in July was $85,904 food transferred to other outlets was $1,103 food transferred from other outlets was $114 documented food spoilage was $39 food for employee meals was $4,795 food for complimentary meals was $2,701 food for happy hour hors doeuvres was $3,040 ending inventory on July 31st. was $35,833