Which costs here are relevant and why? Which costs here are irrelevant and why?

Operating Profit Budget 2019 Total Per Restaurant AED OOO AED OOO AED OOO AED OOO Sales revenue 36, 752.50 7.350.50 Operating expenses Restaurant operating costs 076 90 (3.184) Lease costs 1 500 300] Staff costs 8 812 [1.754.4) Head office costs 3.065 613] Depreciation 2.650 530 Amortisation 1 215 243 33172 5.634.4) Operating profit 3 580.50 716.1YALLA MOMOS PROJECTIONS WITH AND WITHOUT EXPANSION (2016) (IN AED) Amounts shown in AED Without Expansion With Expansion Sales price per unit 20.00 20.00 Sales volume per period (units) 27.720 38.380.00 Raw material cost 8.00 8.00 Rent 75.000.00 86.000.00 Salaries 81.400.00 75.000.00 Administrative costs 28.000.00 34,000.00 Depreciation 34.720.00 38.380.00 Utilities 14 000.00 19,000.00 Miscellaneous expenses 17.080.00 19.180.00 Advertisement cost 8.000.00 12.000.00 16,000 Interest 13.000