Chapter 10, Question 11
The Wheatfield Valley Golf Course
F&B Department
Budget Worksheet for Next Year
	This Year Actual $	%	Next Year Budget $	%
Sales
Food	$169,250.00
Beverage	$55,750.00
Total sales	$225,000.00
Cost of Sales
Food	58,250.00
Beverages	9,375.00
Total cost of sales
Labor
Management	9,000.00
Staff	27,250.00
Employee benefits	6,200.00
Total labor
Prime Cost
Other Controllable Expenses
Direct operating expenses	13,200.00
Utilities	5,975.00
General & administrative expenses	6,375.00
Repairs & maintenance	1,750.00
Total Other Controllable Expenses
Controllable Income
Non-controllable expenses
Occupancy costs	15,000.00
Equipment leases	0.00		0.00
Depreciation & amortization	4,200.00		4,200.00
Total Non-Controllable Expenses
Restaurant Operating Income
Interest expense	12,000.00
Income Before Income Taxes
Income taxes	$14,106.25
Net Income