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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

Carry-out 15,000 15,500

Bar 13,500 12,750

Total Sales

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