Using the following information from the first week in November, and taken from the operating and financial reports of Hudson’s steakhouse, what would be the operation’s overall Menu Goal Value, given a variable cost percentage of 28% and a desired average selling price of $18.00?

New York Strip Dinner selling price........................................................$20.00

New York Strip Dinner food cost..............................................................$6.60

Number of New York Strip Dinners sold......................................................95

Hudson’s total cost of food sold..........................................................$13,702

Hudson’s total food sales.....................................................................$36,000

Hudson’s total meals sold.........................................................................1600

Hudson’s total number of menu items.......................................................10

Hudson’s desired food cost %....................................................................36%

a. 663.55

b. 489.06

c. 290.30

d. 175.56