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
64,455 34,795 12,000
salaries
Other direct cost 18,640 8,960 1,600
Total direct cost 83,095 43,755 13,600
Departmental
contrybutory $37,905 $23,245 $48,400
income