Labour cost percentage= Labour Cost/ Sales X 100=158000/1025000=15.41%Food Cost Ratio= Food Cost/ Food Sales=283.500/698.000=40.62%Beverage cost percentage= Beverage cost/ Beverage Sales X 100=76600/(1025000-698000) ×100%=23.43%Typical Cost Percentages: Labour costs: 20 to 24% (too low that affect the service quality)Food costs: 28 to 32% (too high that affect profit)Beverage costs: 18 to 24% (within the range)