Which of the following files maintained by recipe management software applications converts purchase units received from suppliers into issue units sent to food production staff?

*   Total food costs = $\$6,000$
*   Food cost percentage = $30\%$ or 0.30

$$
\text{Total Food Sales} = \frac{\text{Total Food Costs}}{\text{Food Cost Percentage}}
$$

$$ \text{Total Food Sales} = \frac{\$6,000}{0.30} $$
$$ \text{Total Food Sales} = \$20,000 $$
*   **A) $20,000**

*   Total food sales = $\$45,000$
*   Food cost percentage = $35\%$ or 0.35

$$
\text{Total Food Costs} = \text{Total Food Sales} \times \text{Food Cost Percentage}
$$

$$ \text{Total Food Costs} = \$45,000 \times 0.35 $$
$$ \text{Total Food Costs} = \$15,750 $$
*   **B) $15,750.**

*   Beginning Inventory = $\$135,000$
*   Purchases = $\$95,000$
*   Ending Inventory = $\$110,000$

$$
\text{Cost of Sales} = \text{Beginning Inventory} + \text{Purchases} - \text{Ending Inventory}
$$

$$ \text{Cost of Sales} = \$135,000 + \$95,000 - \$110,000 $$
$$ \text{Cost of Sales} = \$230,000 - \$110,000 $$
$$ \text{Cost of Sales} = \$120,000 $$
*   **B) $120,000**

*   Beginning Inventory = $\$140,500$
*   Purchases = $\$90,500$
*   Ending Inventory = $\$120,000$

$$
\text{Cost of Sales} = \text{Beginning Inventory} + \text{Purchases} - \text{Ending Inventory}
$$

$$ \text{Cost of Sales} = \$140,500 + \$90,500 - \$120,000 $$
$$ \text{Cost of Sales} = \$231,000 - \$120,000 $$
$$ \text{Cost of Sales} = \$111,000 $$
*   **B) $111,000**