Use the following information to answer questions 71-73• Rev…

Use the following information to answer questions 71-73• Revenue is $500,000 per year,• Payroll is $145,000, with benefits $39,500,• Purchased food is $147,500, used USDA commodities $27,000,• Alcohol is $16,500,• Electric Utilities are $12,500• Small and large equipment is $10,000,   71. What is the labor cost percentage?a. 29% b. 36.9%c. 38.4%d. 43.6%