A bar manager estimates her next months beverage revenue will be $85,200. The bar manager forecasts her

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A bar manager estimates her next month’s beverage revenue will be $85,200. The bar manager forecasts her Cost of Sales: Beverages for next month to be 22%. What would be amount of this manager’s fore-casted Cost of Sales: Beverages for next month? 

a. $18,744

b. $38,727

c. $18,944

d. $38,927

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