Answer to Question 1
Sherry, Port, Madeira, Marsala
Answer to Question 2
Future weather conditions are examples of many factors that restaurant managers cannot predict with precision. However, actual revenue during winter months from previous years should be helpful in planning for subsequent years. Managers might know, for example, that January and February are the months with the most severe weather. However, they can only guess about late Fall and early Spring weather conditions for the budget year. Many restaurant managers budget conservatively and keep records of the days when inclement weather impacts guests' visits to help justify the differences between budgeted and actual revenues.