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In this, the second of a three-case series, Charley's Family Steak House No. 2 manager Alex Pearson prepares to meet with the restaurant's owner to assess Pearson's 2008 performance against the 2008 operating plan the two developed in December 2007. As he reviews the numbers, he asks himself: "How did actual sales compare with planned sales?" and "How well were costs and expenses controlled?"