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 a. Did Jacob’s total sales this month increase or decrease when compared to last month’s sales? Answer: b. In what revenue-producing area(s) did Jacob’s sales increase? Answer: c. In which sales area did Jacob experience the greatest dollar increase? Answer: d. In which sales area did Jacob experience the greatest percentage increase? Answer: e. In which sales area did Jacob's sales not improve?