Look at the actual figures from the budget on the following page for 2016/17 from The Wild Goose Family Restaurant.

You need to calculate some percentages and using the figures you need to calculate trends and find the amounts that don't seem quite right and need further investigation.

1. Identify mistakes in the superannuation payments

2. Identify one positive trend over the year

3. Identify 3 negative trends that are causing the trend to lower profitably as the year went on.

4. Look at the alcoholic beverage purchases and outline any areas of concern. Outline some possible causes for those figures to be that way.

Give detailed answers to the above questions and back up your answers with examples of figures and calculations to show the trend, mistake or areas of concern.

Use the space provided to complete the activities.

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The Wild Goose Family Restaurant 2016/17 (Sample) July August September October November December January February March April May June 2017/18 Income Food Sales (Dine In) 71000 81400 73020 75250 79300 87200 91320 73200 68100 65120 57200 69000 891110 Food Sales (TA) 15100 17010 16290 16020 15250 18210 15150 19900 15720 14800 14250 15010 192710 Bev Sales (A) 10700 12750 11100 11700 12200 11900 13990 12150 10720 10050 9750 9650 136660 Bev Sales (NA) 4170 4720 3710 3050 4010 3250 5120 6750 4950 3250 3790 3810 50580 Total 100970 115880 104120 106020 110760 120560 125580 112000 99490 93220 84990 97470 1271060 Expenses Food Purchases 31950 36630 32859 33863 34099 34880 36528 36600 34050 32560 28600 34500 407119 Bev Purch (a) 4280 5100 6500 6405 5950 4640 5450 4740 6360 5025 3900 3860 66210 Bev Purch (NA) 1460 1650 1300 1070 1400 1140 1790 2360 1730 1140 1320 1340 17700 Wages 36350 44040 39570 39750 41530 44600 45840 40880 36810 33560 30590 34600 468120 Superannuation 3271 3963 3561 3577 3737 4014 3667 3679 3312 3020 2753 3114 41668 Rent 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 84000 Other 10100 9270 8330 9011 9415 10850 11300 10080 9450 8850 8070 9260 113986 Total 94411 107653 99120 100676 103131 107124 111575 126579 98712 91155 82233 93674 1216043 Net Profit 6559 8227 5000 5344 7629 13436 14005 (14579) 778 2065 2757 3796 55017 The Wild Goose Family Restaurant 2016/17 (Sample) July August September October November December January February March April May June 2017/18 Income Food Sales (Dine In) 71000 81400 73020 75250 79300 87200 91320 73200 68100 65120 57200 69000 891110 Food Sales (TA) 15100 17010 16290 16020 15250 18210 15150 19900 15720 14800 14250 15010 192710 Bev Sales (A) 10700 12750 11100 11700 12200 11900 13990 12150 10720 10050 9750 9650 136660 Bev Sales (NA) 4170 4720 3710 3050 4010 3250 5120 6750 4950 3250 3790 3810 50580 Total 100970 115880 104120 106020 110760 120560 125580 112000 99490 93220 84990 97470 1271060 Expenses Food Purchases 31950 36630 32859 33863 34099 34880 36528 36600 34050 32560 28600 34500 407119 Bev Purch (a) 4280 5100 6500 6405 5950 4640 5450 4740 6360 5025 3900 3860 66210 Bev Purch (NA) 1460 1650 1300 1070 1400 1140 1790 2360 1730 1140 1320 1340 17700 Wages 36350 44040 39570 39750 41530 44600 45840 40880 36810 33560 30590 34600 468120 Superannuation 3271 3963 3561 3577 3737 4014 3667 3679 3312 3020 2753 3114 41668 Rent 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 84000 Other 10100 9270 8330 9011 9415 10850 11300 10080 9450 8850 8070 9260 113986 Total 94411 107653 99120 100676 103131 107124 111575 126579 98712 91155 82233 93674 1216043 Net Profit 6559 8227 5000 5344 7629 13436 14005 (14579) 778 2065 2757 3796 55017