1) The liquor cost is 22.8% of total sales. What is the percentage of liquor cost to liquor sales? Which is a better way of analyzing the data: liquor cost to total sales or liquor cost to liquor sales?
2) Product cost total variance is 1,245 more than budget. Why is the increase in cost dollar not a problem when looking at the P&L?
3) Direct Tax & Benefits is 5% of Sales. What % is T&B of total Direct Wages?
4) Given that your major P & L cost categories are Product Cost, Labor Cost, and Other Operating Costs, which category of Actual costs were higher in dollar than budget? What cost line within that category missed budget by the greatest dollar amount?
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