please solve the second photo and it is linked with first one and complete the size variance in 1st photo. please complete the mentioned things. its urgent

Complete the income statements below, and complete the information for a common size analysis and a comparative analysis. Budget (year 20XX) Actual (year 20XX) Common Comparative Analysis Size (Variance) Analysis (Variance) % % Sales Food IS $1,830,000 S $1,790,000 $490,000 Beverage $480,000 Total Sales $ Cost of Sales Food Cost $550,000 Beverage Cost $100,000 Total Cost of Goods Sold Gross Profit $ Labor Salaries and Wages 3670,000 $556,000 $102,000 $684,000 Employee Benefits $125,000 $128,000 Total Labor Cost Prime Cost Controllable Expenses Direct Operating $145.000 Expenses $144,000 $30,000 $20,000 Music and Entertainment Marketing Utilities 1580,000 $92,000 $82,000 $91,500 $55,000 $23,000 General and $55,000 Administrative Repairs and $39.000 Maintenance Total Controllable Expenses Income before Fixed Costs Fixed Costs Occupancy Costs $220,000 Interest $18,000 Depreciation $70,000 Total Fixed Costs Profit Before Taxes $220,000 $18,000 $70,000 From the analyses completed in question 1. list 3 line items that appear to need greater control to control costs and to maintain company standards for each answer, state why that line item needs greater control