Zero-based budgeting is used to develop capital budgets in a hospital. The director of Food and Nutrition wants to request a blast chiller. Which of the following is the best quantifiable evidence to submit with the request to support the need?
A. Temperature data from existing refrigeration units
B. Testimonials from dietitians that patients are complaining about cold food
C. The list price for the desired blast chiller
D. Claims from the manufacturer regarding the speed of cooling in the blast chiller

Using the following information from a cafeteria, answer questions.
Meals sold: ......................................................1722
Sales average: ................................................$2.50 each
Labor costs: ...................................................$1000