I've been keeping a close eye on my zoo's finances for well over 20 in-game years now and the one part of my finances that's constantly 'out of whack' when compared to everything else (even the weird refunds) is the food costs. They are insanely high. Even with an average of 8K guests per year and after keeping a very close eye on my animal populations and having to lay off and redesign work zones to get the most work done with a minimum amount of staff (apart from vendors, I think I have double the amount of vendors compared to all of my other staff, that's crazy!) my zoo has gone from 15 million dollars right after the latest patch to just around 9 million dollars right now. I have sold shops that were performing poorly, I've replaced most of my expensive staff with cheap staff (one star instead of four stars), everything is solar- or wind-powered, I make sure to keep the numbers of the most expensive animals down to a manageable number, and I'm STILL losing money. Something HAS to change about those food costs, because they're completely unbalanced and unrealistic compared to the costs and profits of everything else. This is not about guest happiness (the refunds are only around 20K a year, that's small compared to all the other costs), but about how 'out of whack' the current finances are.