Which is the formula that managers use to create a Goal Value Analysis when evaluating their menu prices? 

a. (1.00 – Food Cost %) x Number Sold x Selling Price x [1.00 − (Variable Cost % + Food Cost %)] = Goal Value

b. (1.00 + Food Cost %) x Number Sold x Selling Price x [1.00 − (Variable Cost % + Food Cost %)] = Goal Value

c. (1.00 – Food Cost %) x Number Sold x Selling Price x [1.00 + (Variable Cost % + Food Cost %)] = Goal Value

d. (1.00 – Food Cost %) x Number Sold x Selling Price x [1.00 − (Variable Cost % - Food Cost %)] = Goal Value