At the end of a month a manager finds that his total labor cost percentage and all of his fixed cost percentages exceeded those he had budgeted. His food and beverage cost percentages were equal to their previously budgeted percentages. What is the most likely case in this scenario? 

a. The manager’s sales were lower than budgeted

b. The manager’s sales were higher than budgeted

c. The manager’s labor cost controls were poor

d. The manager’s labor cost controls and fixed costs control were poor