Question: A restaurant manager uses vertical analysis to assess her operating results. The manager will use total sales as the denominator in her calculation of operating

A restaurant manager uses vertical analysis to assess her operating results. The manager will use total sales as the denominator in her calculation of operating ratios for all of her expenses EXCEPT 

a. Food and beverage expenses. 

b. Labor expenses.

c. Marketing expenses. 

d. Non-operating expenses. 

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