The Management Team at the Four Corners Restaurant Has Agreed

Multiple Choice

The management team at the Four Corners Restaurant has agreed that only cost variances in excess of $1,000 a month would be analyzed and corrected. Given the following information, which segment of the operation signals the need for analysis and corrective action? $$\begin{array}{ l c c } &\text { July Revenue}&\text { Cost Variance }\\\text { Breakfast } & \$ 12,000 & 7 \% \\\text { Lunch } & \$ 35,000 & 4 \% \\\text { Dinner } & \$ 85,000 & 1 \% \\\text { Beverage Operation } & \$ 45,000 & 2 \%\end{array}$$

A) breakfast
B) lunch
C) dinner
D) beverage operation