- The document provides cost and expense information for a food establishment, including food costs, labor costs (separated into variable and fixed), occupancy costs, interest, depreciation, beverage costs, and other controllable expenses. - It also asks two questions: to calculate profit/loss if sales are RM595,500, and to calculate the variable rate. - To answer, one would use the cost-volume-profit analysis equations to determine total variable costs, total fixed costs, contribution margin, and then calculate profit/loss or the variable rate as requested.