$4.$ Following are excerpts from an income statement:

Food Sales $$428,000$

Beverage Sales $71,000$

Cost of food sold $110,000$

Cost of Beverage sold $26,000$

Labor $114,000$

Controllable Expenses $70,000$

Non$-$controllable Expenses $37,000$

Other Expenses $9,000$

Identify these items from the above information:

a$.$ Operating Income dollars and percentage

b$.$ Income before income taxes and percentage

c$.$ Food cost sales percentage

d$.$ Total cost of sales percentage