Appendix Table 21. — Costs and profit on percentages of net sales of restaurants 

 collected by different agencies at different years. 



l_l Business Income Tax Return Statistics , 1967, Internal Revenue Service, 



2J Barometer of Small Business : for restaurants grossing $25,000 to 

 $100,000 annually. 



3j National Restaurant Association for restaurants grossing $300,000 to 

 $500,000 annually. 



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