ANSWER:1-2. Annual Sales of ABC Restaurant for the Year 2023Step: Add all monthly salesAnswer: ₱6,193,0003-4. Average Monthly Sales for 2023Step: ₱6,193,000 ÷ 12 (months)Answer: ₱516,083.335-6. Total Sales per Server for DecemberStep: ₱665,000 ÷ 7 serversAnswer: ₱95,000.007-8. Total Sales per Cover for JanuaryStep: ₱455,000 ÷ 300 coversAnswer: ₱1,516.679-10 Seat Turnover for OctoberStep:Covers ÷ (Seating Capacity × Days Open)483 ÷ (50 × 25.98) = 484 ÷ 1299Answer: 0.372 turnovers11-12. Annual Covers of ABC RestaurantStep: Add all monthly coversAnswer: 4,452 covers13-14. Cover per Server for SeptemberStep: 480 ÷ 7Answer: 68.57 covers/server15-16. Average Cover for the Year 2023Step: 4,452 ÷ 12Answer: 371 covers17-18. Covers per Day for DecemberStep: 498 ÷ 25.98Answer: 19.17 covers/day