Should managers be in wages?
Yes, if they are part of running the locations in the sales figure. Say so when you publish the percentage.
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Labor cost
Labor = wages + payroll taxes + benefits. Labor % = labor / sales.
A wages-only percentage is a different statistic. The full-service payroll-and-benefits median on the benchmark page is 36.5 percent of sales, and it is not a target.
The lines you can change are fields. The other lines are the result. With scripts off, the opening answer is still printed in the table.
Short answers to the questions this page is built to settle.
Yes, if they are part of running the locations in the sales figure. Say so when you publish the percentage.