A food division reported cost of sales-food of $198,680. Employees' meals cost $1,225, complimentary meals $142 and transfers in were received from the bar operaton with a cost of &82. Determine the net cost of sales.

To determine the net cost of sales, we need to subtract the cost of employees' meals, complimentary meals, and transfers in from the reported cost of sales-food.

1. Cost of employees' meals: $1,225
2. Cost of complimentary meals: $142
3. Cost of transfers in from the bar operation: $82

Now, let's calculate the net cost of sales:

Net cost of sales = Reported cost of sales - Cost of employees' meals - Cost of complimentary meals - Cost of transfers in
Net cost of sales = $198,680 - $1,225 - $142 - $82

Calculating the above expression:

Net cost of sales = $198,680 - $1,225 - $142 - $82
Net cost of sales = $198,680 - $1,449 - $82
Net cost of sales = $198,680 - $1,531
Net cost of sales = $197,149

Therefore, the net cost of sales is $197,149.