Use the following data to answer the question below about actual food and beverage costs for the Marina Bay Grill for July: Ending Inventory (Food) $68,00 Ending Inventory (Beverage) $23,47 Food Purchases $305,00 Beverage Purchases $24,70 Beginning Inventory (Food) $72,40 Beginning Inventory (Beverage) $19,70 Transfers to Bar $3,87 Beverage Theft/Pilferage $51 Food Over-Portioning Expense $61. Transfers from Bar $4,10 Complimentary Food $2,16 Complimentary Beverages $89 Employee Meal Cost $11,22 Food Revenues $878,00 Beverage Revenues $116,50 What is the net cost of sales for food and beverage? Indicate dollar and percentage costs.