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# 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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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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