You have successfully negotiated the draft budget with each department head of the Hotel which has no been approved by the director and implemented 6 weeks ago. You have finalised the financial data of the Hotel for the next management meeting and noticed the following: a. Department Kitchen/Food Cost Budget 28% Actual 32% Variance (-)$ 13467 b. The recently appointed F&B Manager has purchased 240 bottles of Hill of Blessings @ $90 each whi represents a saving of $30 per bottle. However this exceeds the par stock level by 220 bottles. This has created a cash-flow problem, given the negative performance of the kitchen during this perio as well.