... 2,000 8, 000Total expenditure591,950 620,460 150 ,82 5 155, 082 163, 381 167,337 636,624Net profit before interest 82 4,250 86 8,740 142,935 185 ,622 269,755305,175 903, 488 224 ACCOUNTING FOR MANAGERS Preston, ... wagesHotel staffincreases 3% p.a.212,000 2 18, 360 56,2 28 56,2 28 56,2 28 56,2 28 224,911Dining staffincreases 3% p.a.75,000 77,250 19 ,89 2 19 ,89 219 ,89 2 19 ,89 2 79,5 68 Office staffincreases 4% p.a.35,000 ... 35214 ACCOUNTING FOR MANAGERS In Table 14.4, for example, the inventory required at the end of February(£ 48, 000) is the cost of sales for March (£34,000) plus half the cost of sales for April(£14,000)....