You have managed the Model Restaurant so well that your hotel corporation has asked you to consult on a restaurant of a sister hotel. The general manager of the sister hotel explains to you that even though sales have remained the same for the last few months, there has been a constant decline in profit. Several advertising and promotion efforts were used to increase sales. You are not the owner and you have no control over non-controllable costs, so your only alternative is to try to reduce controllable costs. List five specific controllable expenses and evaluate how each can be improved.