Chapter 9, Question 2
		January ($)	February ($)	March ($)
	Monthly Sales in Guests Served	10,000	16,000	20,000
	Cost of Sales (Food Cost)	10,500	16,800	21,000
	Salaries, Wages, And Benefits	15,000	15,600	16,000
	Telephone	12,750	16,350	18,750
	Rent on Building	2,400	2,400	2,400
	Depreciation of Equipment	600	600	600
	Utilities	1,000	1,300	1,500
	Maintenance and Repairs	500	740	900
	Administrative Costs	2,600	2,600	2,600
	Item	Variable Cost per Guest	Fixed Costs
	Cost of Sales (Food Cost)		0
	Salaries, Wages, And Benefits		14,000
	Telephone		6,750
	Rent on Building
	Depreciation of Equipment
	Utilities		500
	Maintenance and Repairs
	Administrative Costs
	Total
a.	Total Costs =	Fixed Costs +	(Variable cost per guest x	Number of guests)
	Total Costs =			X
b.	Total Costs =	Fixed Costs +	(Variable cost per guest x	Number of guests)
				30,000
c.	Results
	Higher	Lower
	Favorable	Unfavorbale
	Were actual costs higher or lower than expected?
	Were actual costs favorable or unfavorable?