1. The top two (2) potential problems management should focus on, supported both quantitatively and qualitatively. What is the consequence of each of these problems if they are not solved?
2. Utilizing creativity and critical thinking, discuss three (3) potential causes for each of the problems stated above.
3. Utilizing creativity and critical thinking, discuss a potential solution for each of the above-mentioned causes. As in class, you can scaffold and layer each solution. Showcase an understanding of the various stakeholders that could be impacted either negatively or positively by your solution.
4. Were there other accounts that had unfavourable changes, but were not identified as the top two? Support numerically.
5. What did management do well? What accounts had favourable changes? Support numerically
   

Cafe Income Statement (lhousaNds) Sales 2016 2015 Food Sales 3 9,201,503 $ 990,307 Wine Sales :1; 1,380,225 $ 79,265 Liquor Sales '35 920,150 $ 99,081 Beer Sales :1; 368,060 $ 39,632 Soft Beverage Sales $ 184,030 $ 9,908 Catering Sales '35 920,150 $ 9,908 Total Sales 9 12,974,119 9 1,228,601 Cost of Goods Sold Food Cost of Sales '35 2,852,466 $ 307,150 Wine Cost of Sales $ 386,463 $ 22,194 Liquor Cost of Sales 35 128,821 $ 13,871 Beer Cost of Sales $ 92,015 $ 9,908 Soft Beverages Cost of Sales '35 18,403 $ 991 Catering Cost of Sales $ 276,045 $ 2,972 Total Cost of Sales $ 3,754,213 $ 357,087 Gross Prot 9 9,219,906 $ 971,514 Labour Cost $ 7,524,989 $ 430,010 Operating Costs '35 648,706 $ 61,430 Rent Costs '35 648,706 $ 73,716 Waste Removal Costs '35 129,741 $ 12,286 Insurance Costs '35 259,482 $ 24,572 Utilities Costs $ 389,224 $ 36,858 Manager Costs 3; 1,297,412 $ 122,860 Total Indirect Costs $ 10,898,260 $ 761,732 Net Prothoss $ 4,678,354 $ 109,781