Is the circle portion correct

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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Is the circle portion correct
**Sales and Expenses Summary Table for Q1**

**Sales:**
- **Espresso:**
  - January: $26,400
  - February: $27,200
  - March: $26,500
  - Total: $80,100
  - Average: $26,700
  - Proportion: 45.94%

- **Drip Coffee:**
  - January: $14,400
  - February: $14,500
  - March: $14,800
  - Total: $43,700
  - Average: $14,567
  - Proportion: 25.06%

- **Food/Beverage:**
  - January: $11,100
  - February: $11,000
  - March: $10,800
  - Total: $32,900
  - Average: $10,967
  - Proportion: 18.87%

- **Merchandise:**
  - January: $5,300
  - February: $4,400
  - March: $4,500
  - Total: $14,200
  - Average: $4,733
  - Proportion: 8.14%

- **Computer:**
  - January: $1,050
  - February: $1,165
  - March: $1,245
  - Total: $3,460
  - Average: $1,153
  - Proportion: 1.98%

- **Total Sales:**
  - January: $58,250
  - February: $58,265
  - March: $57,845
  - Total: $174,360
  - Average: $58,120
  - Proportion: 100.00%

**Expenses:**
- **Cost of Goods:**
  - January: $17,580
  - February: $17,750
  - March: $17,545
  - Total: $52,875
  - Proportion: 45.5%

- **Cost of Merchandise:**
  - January: $3,710
  - February: $3,080
  - March: $3,150
  - Total: $9,940
  - Proportion: 8.55%

- **Payroll:**
  -
Transcribed Image Text:**Sales and Expenses Summary Table for Q1** **Sales:** - **Espresso:** - January: $26,400 - February: $27,200 - March: $26,500 - Total: $80,100 - Average: $26,700 - Proportion: 45.94% - **Drip Coffee:** - January: $14,400 - February: $14,500 - March: $14,800 - Total: $43,700 - Average: $14,567 - Proportion: 25.06% - **Food/Beverage:** - January: $11,100 - February: $11,000 - March: $10,800 - Total: $32,900 - Average: $10,967 - Proportion: 18.87% - **Merchandise:** - January: $5,300 - February: $4,400 - March: $4,500 - Total: $14,200 - Average: $4,733 - Proportion: 8.14% - **Computer:** - January: $1,050 - February: $1,165 - March: $1,245 - Total: $3,460 - Average: $1,153 - Proportion: 1.98% - **Total Sales:** - January: $58,250 - February: $58,265 - March: $57,845 - Total: $174,360 - Average: $58,120 - Proportion: 100.00% **Expenses:** - **Cost of Goods:** - January: $17,580 - February: $17,750 - March: $17,545 - Total: $52,875 - Proportion: 45.5% - **Cost of Merchandise:** - January: $3,710 - February: $3,080 - March: $3,150 - Total: $9,940 - Proportion: 8.55% - **Payroll:** -
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