Explain which of the costs will be relevant if he decides to establish Dine fest as a separate restaurant brand. Explain any other factors that Goel should take into consideration before deciding whether to go ahead with Dine fest.

FINANCE
The financial information system will be developed to produce monthly management accounts and half-yearly and annual statutory accounts. It also will generate daily and weekly sales revenue and membership number information for management to monitor actual results against budgets.

Explain which of the costs will be relevant if he decides to establish Dine fest as a separate restaurant brand. Explain any other factors that Goel should take into consideration before deciding whether to go ahead with Dine fest.