$10.$ Jennifer operates Joe Bob's Bar$-$B$-$Q Restaurant. She specializes in beef brisket and blackberry cobbler. Her operation is very popular. The following data is taken from her last month's operation. She would like to establish labor standards for the entire year based on last month's figures because she believes that a month represents a good level of both customer service and profitability for her operation. Jennifer has an average guest check of $\backslash (\backslash$$ $22\backslash )$ and an overall average payroll cost of $\backslash (\backslash$$ $18\backslash )$ per hour.

Question a$.$

Use Jennifer's last month's operating results to calculate the following productivity standards: labor cost percentage, sales per labor hour, labor dollars per guest served, guests served per labor dollar, and guests served per labor hour. $($Spreadsheet hint: Use the ROUND function to two decimal places for "Guests Served per Labor Hour" because you will use it in part c$.)$

Jennifer has subdivided her employees into the following categories: meat production, bakery production, salad production, service, sanitation, and management. She wants to develop a sales per labor hour standard for each of her labor categories. She believes this will help her develop future labor budgets based on forecasted sales. Help Jennifer calculate this standard based on her current usage of labor hours.