Calculators

Food cost is beginning inventory plus purchases minus ending inventory. Divide that by food sales. The form opens on a week where the cost is 12,040 and the percentage is 28.1.

Prime cost adds food cost, beverage cost, and labor, then divides by sales. The opening week is 25,740 over 42,800, which is 60.1 percent.

Break-even guests equal fixed costs divided by the contribution from one guest. In the opening example, 18,000 divided by 16.80 is 1,071.4 guests.

Menu price equals plate cost divided by the food-cost share you are willing to spend. At a 3.80 plate and a 32 percent share, the price is 11.88. The 32 percent is your assumption.

Add wages, payroll taxes, and benefits, then divide by sales. The opening week is 11,400 over 42,800, which is 26.6 percent.