Based on the information below explain how much the difference is for the Food sales line item, whether the difference is favorable or unfavorable, what could be some possible causes for the difference and what might need to be done to address the difference.

Hint regarding the difference: Actual sales can be higher when customer counts and or the check average are higher or a combination of the both. Actual sales can be lower when customer counts and or the check average are lower or a combination of the both.

Based on the information below explain how much the difference is for the Food sales line item, whether the difference is favorable or unfavorable, what could be some possible causes for the difference and what might need to be done to address the difference. Hint regarding the difference: Actual sales can be higher when customer counts and or the check average are higher or a combination of the both. Actual sales can be lower when customer counts and or the check average are lower or a combination of the both. Exhibit 1.10 SAMPLE LINE ITEM REVIEW Budget Item $ Budgeted $ Actual $ Difference % Difference Food sales $100,000 $90,000 $10,000 - 10%