Given the Following Information, Compute the Daily Beverage Cost Percent

Given the following information, compute the daily beverage cost percent for Wormley's Restaurant:
Opening bar inventory = $2,000.
Closing storeroom inventory = $7,000.
Transfers from kitchen to bar = $400.
Promotion expense = $100.
Closing bar inventory = $1,800.
Beverage purchases = $14,000.
Transfers from bar to kitchen = $300.
Beverage sales = $60,000.

A) 23.7%
B) 12.0%
C) The answer cannot be determined from the given