2.1.
Revenue
Grill room
$153,100
Coffee garden
78,900
Banquets
298,400
Total Revenue
530,400
Net food cost
211,700
Gross Profit
318,600
Salaries and wages expense
Supplies expense
174,400
Glass and tableware expense
10,300
Laundry and Linen expense
4,300
License expense
13,000
Printing expense
1,900
Miscellaneous expense
4,900
Total operating expense
6,200
Departmental
Contributory
215,000
Income (Loss)
103, 600
Dining room
Banquet room
Beverage
Sale Revenue
$202,000
108,000
90,000
Cost of sale
81,000
41,000
28,000
Gross Margin
$121,000
$67,000
$62,000
Wages and salaries 64,455
34,795
12,000
Other direct cost
18,640
8,960
1,600
Total direct cost
83,095
43,755
13,600
$37,905
$23,245
$48,400
Departmental
contrybutory
income