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Transcribed Image Text:# Controllable Income Calculation
To calculate controllable income, we need to examine the breakdown of sales, costs, and expenses. Here's the data provided:
## Sales
- **Food**: $1,110,500
- **Beverage**: $333,150
- **Total Sales**: $1,443,650
## Cost of Sales
- **Food**: $335,926
- **Beverage**: $93,282
- **Total Cost of Sales**: $429,208
## Labor
- **Management**: $186,626
- **Staff**: $93,469
- **Employee Benefits**: $30,845
- **Total Labor Cost**: $310,940
## Prime Cost
- **Prime Cost**: $740,148
## Other Controllable Expenses
- **Direct Operating Expenses**: $71,000
- **Utilities, Repair, Maintenance**: $45,492
- **Total Other Controllable Expenses**: $115,492
## Controllable Income
- **Controllable Income**: $115,492
This layout highlights the essential components needed to calculate the controllable income, an important metric for assessing financial performance within an organization.
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