This is Hospitality Cost Control Accounting and below I have attached an excel file that has a question with fill in the blanks which needs to be answered and completed

Q 1
    Chapter 9, Question 1
    Jacob operates a Sicilian-themed restaurant that does a significant amount of carryout pizza business. Jacob’s P&L has been designed to indicate the sales levels achieved in his dining room, carryout business, and bar. The revenue Jacob achieved this month and last month is indicated on the partial P&L shown below. Calculate Jacob’s total sales for this month and last month as well as the variances and percentage variances in each of his revenue categories then answer the questions that follow.
        Last Month    This Month    Variance    Variance %
    Sales
    Dining Room    $84,500    $86,250    $1,750    2.1%
    Carry-out    15,000    15,500    $500    3.3%
    Bar    13,500    12,750    ($750)    -5.6%
    Total Sales    $113,000    $114,500    $1,500    1.3%
&12Chapter 9
Q 1        
a. Did Jacob’s total sales this month increase or decrease when compared to last month’s sales?
Answer: Total sales have been increased as compared to last month.
b. In what revenue-producing area(s) did Jacob’s sales increase?
Answer: Sales have been increased in Dining room and Carry out area.
c. In which sales area did Jacob experience the greatest dollar increase?
Answer: In Dining room area, sales have highest increased by $1,750.
d. In which sales area did Jacob experience the greatest percentage increase?
Answer: In carry out area sales have increased with greatest highest percentage by 3.3%.
e. In which sales area did Jacob's sales not improve?
Answer: In Bar area sales have been decreased.

Q 2
    Chapter 9, Question 2        
    Roscco Burnett is the manager of a New York–style delicatessen. Roscco’s
boss has established performance targets that determine the amount of
bonus Roscco will receive each month. Roscco’s performance is evaluated
in five separate categories. Roscco receives a 2 percent bonus for each of
the five targets he achieves. He earns a 2 percent bonus when:
a. His food cost is 30 percent or less.
b. His total cost of sales is 31 percent or less.
c. His labor cost is 22 percent or less for the “Staff” category.
d. His total labor cost is 35 percent or less.
e. His prime costs are less than 63 percent.
    If he achieves all five of his targets, the maximum bonus Roscco can
achieve is 10 percent of his monthly salary. Review the targets established
for Roscco’s performance, complete Roscco’s P&L Sales and Prime Cost
sections, and then answer the question that follows.
    Roscco's P&L Sales and Prime Cost
        This Month     %
    SALES
    Food    $71,500    88.5%
    Beverage    9,250    11.5%
    Total Sales    $80,750    100.0%
    COST OF SALES
    Food    $22,250    27.6%
    Beverage    2,200    2.7%
    Total Cost of Sales    $24,450    30.3%
    LABOR
    Management    $4,750    5.9%
    Staff    16,252    20.1%
    Employee Benefits    6,225    7.7%
    Total Labor Cost    $27,227    33.7%
    PRIME COST    $51,677    64.0%
&12Chapter 9
Q 2        
What percent of his monthly salary will Roscco receive as a bonus this month?
Answer: Total bonus will be 8% because prime cost is higher than 63%.
Q 3
    Chapter 9, Question 3        
     Aafreen is the owner of a restaurant that features Pakistani and American cuisine. She operates on a calendar year and prepares a monthly P&L as well as a year-to-date (YTD) P&L. Aafreen is preparing her P&L for June. She has entered the amounts and calculated her percentages for the month. She has also entered her YTD revenue and expense amounts. Help Aafreen complete her P&L by calculating her missing YTD percentages.
    Income Statement, June 201X
        June    %        YTD    %
    SALES
    Food    $55,200    82.5%        $331,200    82.3%
    Liquor    4,450    6.7%        27,500    6.8%
    Beer    3,550    5.3%        20,500    5.1%
    Wine    3,700    5.5%        23,250    5.8%
    Total Sales    $66,900    100.0%        $402,450    100.0%
    COST OF SALES
    Food    $17,150    31.1%        $101,750    30.7%
    Liquor    1,140    25.6%        6,400    23.3%
    Beer    875    24.6%        4,850    23.7%
    Wine    1,150    31.1%        8,750    37.6%
    Total Cost of Sales    $20,315    30.4%        $121,750    30.3%
    LABOR
    Management    $4,750    7.1%        $28,500    7.1%
    Staff    13,525    20.2%        79,500    19.8%
    Employee Benefits    4,225    6.3%        23,750    5.9%
    Total Labor    $22,500    33.6%        $131,750    32.7%
    PRIME COST    $42,815    64.0%        $253,500    63.0%
    OTHER CONTROLLABLE EXPENSES
    Direct Operating Expenses    $3,450    5.2%        $22,450    5.6%
    Music & Entertainment    275    0.4%        1,850    0.5%
    Marketing    1,150    1.7%        7,250    1.8%
    Utilities    1,850    2.8%        12,450    3.1%
    General & Administrative Expenses    2,950    4.4%        18,150    4.5%
    Repairs & Maintenance    950    1.4%        3,850    1.0%
    Total Other Controllable Expenses    $10,625    15.9%        $66,000    16.4%
    CONTROLLABLE INCOME    $13,460    20.1%        $82,950    20.6%
    NON-CONTROLLABLE EXPENSES
    Occupancy Costs    $5,900    8.8%        $35,400    8.8%
    Equipment Leases    1,150    1.7%        6,900    1.7%
    Depreciation & Amortization    1,350    2.0%        8,500    2.1%
    Total Non-Controllable Expenses    $8,400    12.6%        $50,800    12.6%
    RESTAURANT OPERATING INCOME    $5,060    7.6%        $32,150    8.0%
    Interest Expense    725    1.1%        4,350    1.1%
    INCOME BEFORE INCOME TAXES    $4,335    6.5%        $27,800    6.9%
    Income Taxes    1,735    2.6%        11,120    2.8%
    NET INCOME    $2,600    3.9%        $16,680    4.1%
&12Chapter 9
Q 3        
Q 4
    Chapter 9, Question 4
    Faye manages Faye’s Tea...