17. Restaurant manager Sam has just presented below the operational results of the restaurant to the owner John. The results are presented as below. (10 marks) Sales F&B Cost Labour Cost Fiscal year Aug 2018 July 2019 Aug 2019-July 2020 $3,560,770.00 31% $3,650,230.00 $1,168,073.60 33% $1,241,078.20 Sam has proudly said that his management effort has led to increase in sales. However, John remembered that as in August 2019 all the selling prices were increased by 6%. At the same time, all salaries were increased by 8% to increase attractiveness to new employees and to keep present employees from leaving. John is asking you to help analysing the performance by evaluating sales variances%, F&B costs% and labour costs % with known information in comparison to the previous year's results and explain the results to him. Help him do this