Mika Mai's Desserts

Menu Engineering Worksheet

Restaurant:
A
Menu Item Nam

B
Number
Sold

Menu Mix %

Date:
E

Item
Item Food
Selling
Cost
Price

F
Item CM
(E-D)

Menu
Menu Costs
Revenues
(DxB)
(ExB)

Meal Period
L
Menu CM
(H-G)

S
Menu
CM
MM%
Item
Category Category Classificat
ion

Creme Framboise

10

14.3

1.00

6.95

5.95

10.00

69.50

59.50

Star

Banana Crepes

10

14.3

1.00

7.95

6.95

10.00

79.50

69.50

Star

Cheesecake

10

14.3

1.00

5.95

4.95

10.00

59.50

49.50

Star

Apple Pie

10

14.3

1.00

5.95

4.95

10.00

59.50

49.50

Star

Ice Cream

10

14.3

0.25

3.00

2.75

2.50

30.00

27.50

Plowhorse

Brownie Sunae

10

14.3

1.25

5.95

4.70

12.50

59.50

47.00

Star

Japanese Ice Cream

10
N

14.3
100.0

0.25

3.00

2.75

2.50

30.00

27.50
M

Plowhorse

387.50

330.00

70

I
$

57.50

K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)

15%

O=M/N
$

Q=(100%/Items) (70%)

4.71

10

City Steak & Wine - Sides

Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam

B
Number
Sold

Menu Mix %

Date:
E

Item
Item Food
Selling
Cost
Price

F
Item CM
(E-D)

Menu
Menu Costs
Revenues
(DxB)
(ExB)

Meal Period
L
Menu CM
(H-G)

potatoes

10

12.5

3.00

7.00

4.00

30.00

70.00

40.00

french fries

10

12.5

1.50

6.00

4.50

15.00

60.00

45.00

baked

10

12.5

1.20

6.00

4.80

12.00

60.00

48.00

mashed

10

12.5

1.50

6.00

4.50

15.00

60.00

45.00

crispy onions

10

12.5

2.00

8.00

6.00

20.00

80.00

60.00

spinach

10

12.5

2.50

8.00

5.50

25.00

80.00

55.00

carrots

10

12.5

2.30

6.00

3.70

23.00

60.00

37.00

mushrooms

10
N

12.5
100.0

2.90

8.00

5.10

29.00
I

80.00

51.00
M

169.00

550.00

381.00

80

K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)

31%

S
Menu
CM
MM%
Item
Category Category Classificat
ion

O=M/N
$

Q=(100%/Items) (70%)

4.76

17.5

City Steak & Wine- Main Course Entrees

Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam

B
Number
Sold

Menu Mix %

Date:
E

Item
Item Food
Selling
Cost
Price

F
Item CM
(E-D)

Menu
Menu Costs
Revenues
(DxB)
(ExB)

Meal Period
L
Menu CM
(H-G)

new york

10

9.1

$ 10.50

$ 39.00

$ 28.50

105.00

390.00

285.00

filet

10

9.1

$ 12.00

$ 45.00

$ 33.00

120.00

450.00

330.00

1/2 steak for 2

10

9.1

$ 14.00

$ 45.00

$ 31.00

140.00

450.00

310.00

1/3 steak for 3

10

9.1

$ 14.00

$ 40.00

$ 26.00

140.00

400.00

260.00

burger

10

9.1

7.00

$ 20.00

$ 13.00

70.00

200.00

130.00

steak & lobster

10

9.1

$ 22.00

$ 59.00

$ 37.00

220.00

590.00

370.00

lamb

10

9.1

$ 14.00

$ 45.00

$ 31.00

140.00

450.00

310.00

1/2 chicken

10

9.1

8.00

$ 25.00

$ 17.00

80.00

250.00

170.00

salmon

10

9.1

8.00

$ 29.00

$ 21.00

80.00

290.00

210.00

shrimp

10

9.1

9.00

$ 30.00

$ 21.00

90.00

300.00

210.00

lobster

10
N

9.1

$ 22.00

$ 59.00

$ 37.00

220.00
I

590.00
J

370.00
M

100.0

110

$ 1,405.00

$ 4,360.00

32%

S
Menu
CM
MM%
Item
Category Category Classificat
ion

$ 2,955.00

K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)

O=M/N
$

Q=(100%/Items) (70%)

26.86

17.5

Mika Mai's: Appetizers

Menu Engineering Worksheet
Restaurant:
A
Menu Item Nam

B
Number
Sold

Menu Mix %

Date:
E

Item
Item Food
Selling
Cost
Price

F
Item CM
(E-D)

Meal Period
L

Menu
Menu Costs
Revenues
(DxB)
(ExB)

Menu CM
(H-G)

Assorted Vegetable
Tempura

20

16.7

1.50

9.50

8.00

30.00

190.00

160.00

Edamame

20

16.7

1.00

9.00

8.00

20.00

180.00

160.00

Spring Rolls

20

16.7

1.00

6.50

5.50

20.00

130.00

110.00

Shirmp tempura

10

8.3

2.00

8.50

6.50

20.00

85.00

65.00

Calamari Tempura

10

8.3

3.00

9.50

6.50

30.00

95.00

65.00

Gyoza

15

12.5

1.50

7.95

6.45

22.50

119.25

96.75

Asparagus Beef

15

12.5

2.25

$ 10.95

8.70

33.75

164.25

130.50

A taste of japan

10

8.3

4.60

$ 20.99

$ 16.39

46.00

209.90

163.90

$
N

100.0

120

I
$

222.25

$ 1,173.40

19%

S
Menu
CM
MM%
Item
Category Category Classificat
ion

K=I/J
Additional Computations
(Box K
= Food Cost % ; Box O = Average Contribution Margin)

951.15
O=M/N

Q=(100%/Items) (70%)

7.93

17.5

Sales Projection Calculation

Customer Count Projections (average week) 100 seats
Sunday
closed

Monday
closed

Tuesday
90

Wednesday
90

Thursday
90

Friday
120

Saturday
130

Customer Count Projections (average 4 weeks) 100 seats

Sunday
closed

Monday
closed

Tuesday
360

Wednesday
360

Thursday
360

Friday
480

Saturday
520

Customer Count Projections (average 13 x 4 week periods) 100 seats

Sunday
closed

Monday
closed

Tuesday
4680

Wednesday
4680

Thursday
4680

Friday
6240

Saturday
6760

520

44,700.74

2080

27040

$ 2,324,438.73

Sales per Week

178,802.98 Sales per 4 Week Period

Sales per year - 13 x 4 week periods

City Steak & Wine - Average Guest Ch

Calculation of average guest check -FOOD
Appetizers
Main Course Entrees
Sides
Desserts

Avg Food Cost

19%
32%
31%
15%

Avg CM
$ 7.93
$ 26.86
$ 4.76
$ 4.71

Avg Cost
$ 1.85
$ 12.77
$ 2.11
$ 0.82

Avg Sale
$ 9.78
$ 39.64
$ 6.88
$ 5.54

order
0.75
1
1
0.5

I am going to assume that 3 of 4 (.75) customers

will order an appetizer (1), everyone will have a
main course (1) and everyone will order a side and
1 of 2 (.5)will have a dessert

Calculation of average guest check -Beverage

Avg Bev Cost
liquor
25%
Wine
40%
beer
22%

Avg CM
$ 7.13
$ 7.20
$ 4.68

I am going to assume that ecah guest consume .5

liquor, 2 wine, .1 beer

Avg Cost
$ 2.38
$ 4.80
$ 1.32

Avg Sale
$ 9.50
$ 12.00
$ 6.00

order
0.5
2
0.1

Average Guest Check Calculation

Avg Food %
34%
32%
31%
28%
32%

Avg CM
$ 4.84
$ 26.95
$ 4.74
$ 1.99
$ 38.53

Avg Cost
$ 2.49
$ 12.68
$ 2.13
$ 0.78
$ 18.08

Avg Sale
$ 7.33
$ 39.64
$ 6.88
$ 2.77
$ 56.61

Food To Bev Ratio

Average Food Check

66%

The average guest check for

every customer visiting City
Steak & Wine would be
$59.35 + $29.35 = $88.70
$ 85.96
Avg bev %
25%
40%
22%
37%

Avg CM
$ 3.56
$ 14.40
$ 0.47
$ 18.43

Avg Cost
$ 1.19
$ 9.60
$ 0.13
$ 10.92

Avg Sale
$ 4.75
$ 24.00
$ 0.60
$ 29.35

AVERAGE GUEST CHECK

Average Beverage Check

34%

City Grill Pro Forma Statement

%
Food Sales 67%
Bev Sales 33%
Total Sales
Cost of Food 32%
Cost of Bev 37%
Total Cost 34%
Gross Profit 66%
Salaries 21%
Wages 13%
*Operating Exp 5%
**Rent 4%
Hydro
Gas
Telephone
Cable
Advertising 2%
Insurance
Credit Card 2%
Bank charges
Profit /Loss
Bank Loan
Profit before tax 15%

period 1
$ 119,798.00
$ 59,004.98
$ 178,802.98
$ 38,265.97
$ 21,952.47
$ 60,218.44
$ 118,584.54
$ 38,307.69
$ 22,391.00
$ 8,940.15
$ 6,378.46
$
400.00
$
200.00
$
230.00
$
100.00
$ 4,000.00
$ 1,000.00
$ 3,576.06
$
500.00
$ 32,791.18
$ 5,390.00
$ 27,401.18

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

13 periods
1,557,373.95
767,064.78
2,324,438.73
497,457.66
285,382.07
782,839.73
1,541,599.00
498,000.00
291,083.00
116,221.94
82,920.00
5,200.00
2,600.00
2,990.00
1,300.00
52,000.00
13,000.00
46,488.77
6,500.00
426,285.29
70,070.00
356,215.29

YEAR

*Operating Expenses
building maintenance
cleaning contract
cleaning supplies
paper goods
office supplies
linen
linen cleaning
smallwares
fees
uniforms
equipment repairs

**RENT
sq ft
cost per
year
2830
$
16.00 $ 45,280.00
CAM COST
2830
$
2.00 $ 5,660.00
CITY TAX
2830
$
6.00 $ 16,980.00
LOAN
10 years
$ 150,000.00 $ 15,000.00

period
$ 3,483.08
$ 435.38
$ 1,306.15
$ 1,153.85
$ 6,378.46

Salaries
Manager
asst Manager
Chef
Sous Chef
Dining Room Manager
Bar/wine manager
Owner wage
Total Salary
Benefits
Bonus
Total gross salary

$ 65,000.00
$ 45,000.00
$ 65,000.00
$ 45,000.00
$ 45,000.00
$ 45,000.00
$ 95,000.00
$ 405,000.00
$ 41,000.00
$ 52,000.00
$ 498,000.00

per period $ 38,307.69

per year
per year
per year
per year
per year
per year
per year
per year
per year
per year
per year

Investment
Owner
landord
bank
total

100,000
150,000
300,000 $
550,000

5,390.00 month

5year term

http://www.rbcroyalbank.com/business/index.html

City Steak & W

Period
Sales
New equity inflow
Loans received
Total Receipts
Payments
Cost of Food & Beverage
Salaries
Wages
*Operating Exp
**Rent
Hydro
Gas
Telephone
Cable
Advertising
Insurance
Credit Card
Bank charges
Bank Loan
Capital Purchases/Draw
Total Payments
Cash Flow Surplus
Opening Cash Balance
Closing Cash Balance
New Combi Oven
New Outdoor Patio
Corporate Tax
Owner Draw

Opening

1
2
3
4
$ 178,802.98 $ 184,487.22 $ 184,487.22 $ 165,230.00

$ 100,000.00
$ 450,000.00
$ 550,000.00 $ 178,802.98 $ 184,487.22 $ 184,487.22 $ 165,230.00
$ 60,218.44 $ 61,988.86 $ 61,988.86 $ 56,178.20
$ 38,307.69 $ 38,307.69 $ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00 $ 22,391.00 $ 22,391.00
$ 8,940.15 $ 9,224.36 $ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46 $ 6,378.46 $ 6,378.46
$
400.00 $
400.00 $
400.00 $
400.00
$
200.00 $
200.00 $
200.00 $
200.00
$
230.00 $
230.00 $
230.00 $
230.00
$
100.00 $
100.00 $
100.00 $
100.00
$ 4,000.00 $ 4,000.00 $ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00 $ 1,000.00 $ 1,000.00
$ 3,576.06 $ 3,689.74 $ 3,689.74 $ 3,689.74
$
500.00 $
500.00 $
500.00 $
500.00
$ 5,390.00 $ 5,390.00 $ 5,390.00 $ 5,390.00
$ 625,000.00
$ 625,000.00
$ (75,000.00)
$ 550,000.00
$ (75,000.00)

$ 151,631.80
$ 27,171.18
$ 103,802.98
$ (47,828.82)

$ 153,800.11
$ 30,687.11
$ 136,658.40
$ (17,141.71)

$ 153,800.11
$ 30,687.11
$ 167,345.51
$ 13,545.40

$ 147,989.45
$ 17,240.55
$ 178,775.40
$ 30,785.95

City Steak & Wine CASH FLOW

5
6
7
8
9
10
11
$ 190,345.00 $ 155,908.00 $ 179,440.00 $ 165,789.00 $ 180,789.00 $ 184,487.22 $ 184,487.22

$ 190,345.00 $ 155,908.00 $ 179,440.00 $ 165,789.00 $ 180,789.00 $ 184,487.22 $ 184,487.22

$ 64,717.30 $ 53,008.72 $ 61,009.60
$ 38,307.69 $ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00 $ 22,391.00
$ 9,224.36 $ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46 $ 6,378.46
$
400.00 $
400.00 $
400.00
$
200.00 $
200.00 $
200.00
$
230.00 $
230.00 $
230.00
$
100.00 $
100.00 $
100.00
$ 4,000.00 $ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00 $ 1,000.00
$ 3,689.74 $ 3,689.74 $ 3,689.74
$
500.00 $
500.00 $
500.00
$ 5,390.00 $ 5,390.00 $ 5,390.00
$ 50,000.00
$ 156,528.55 $ 194,819.97 $ 152,820.85
$ 33,816.45 $ (38,911.97) $ 26,619.15
$ 221,130.95 $ 220,510.40 $ 205,130.43
$ 64,602.40 $ 25,690.43 $ 52,309.58

$ 56,368.26 $ 61,468.26 $ 62,725.65

$ 38,307.69 $ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00 $ 22,391.00
$ 9,224.36 $ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46 $ 6,378.46
$
400.00 $
400.00 $
400.00
$
200.00 $
200.00 $
200.00
$
230.00 $
230.00 $
230.00
$
100.00 $
100.00 $
100.00
$ 4,000.00 $ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00 $ 1,000.00
$ 3,689.74 $ 3,689.74 $ 3,689.74
$
500.00 $
500.00 $
500.00
$ 5,390.00 $ 5,390.00 $ 5,390.00
$ 75,000.00
$ 148,179.51 $ 228,279.51 $ 154,536.90
$ 17,609.49 $ (47,490.51) $ 29,950.32
$ 218,098.58 $ 250,708.07 $ 206,915.78
$ 69,919.07 $ 22,428.56 $ 52,378.87

$ 62,725.65
$ 38,307.69
$ 22,391.00
$ 9,224.36
$ 6,378.46
$
400.00
$
200.00
$
230.00
$
100.00
$ 4,000.00
$ 1,000.00
$ 3,689.74
$
500.00
$ 5,390.00
$ 55,000.00
$ 209,536.90
$ (25,049.68)
$ 236,866.09
$ 27,329.19

12
13
$ 190,234.00 $ 192,475.00

$ 190,234.00 $ 192,475.00 $
$ 64,679.56 $ 65,441.50
$ 38,307.69 $ 38,307.69
$ 22,391.00 $ 22,391.00
$ 9,224.36 $ 9,224.36
$ 6,378.46 $ 6,378.46
$
400.00 $
400.00
$
200.00 $
200.00
$
230.00 $
230.00
$
100.00 $
100.00
$ 4,000.00 $ 4,000.00
$ 1,000.00 $ 1,000.00
$ 3,689.74 $ 3,689.74
$
500.00 $
500.00
$ 5,390.00 $ 5,390.00
$ 100,000.00
$ 156,490.81 $ 257,252.75
$ 33,743.19 $ (64,777.75)
$ 217,563.19 $ 253,547.38
$ 61,072.38 $ (3,705.37)

14

SIX MONTH CASH FLOW EXAMPLE

Opening

Sales
New equity inflow $ 1,000.00
Loans received $ 5,000.00
Total Receipts $ 6,000.00
Payments
Cost of Food & Beverage
Capital Purchases
Loan Payment
Total Payments $
Cash Flow Surplus
Opening Cash Balance
Closing Cash Balance

January
February
March
April
May
June
$ 2,500.00 $ 3,000.00 $ 3,500.00 $ 5,000.00 $ 7,500.00 $ 8,500.00

34% cost of sales

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

$
$
$
$

SIX MONTH CASH FLOW EXAMPLE

Opening

January
February
March
$ 2,500.00 $ 3,000.00 $ 3,500.00 $

Sales
New equity inflow $ 1,000.00
Loans received $ 5,000.00
Total Receipts $ 6,000.00 $ 2,500.00 $ 3,000.00 $
Payments
*Cost of Food & Beverage
Capital Purchases
Loan Payment
Total Payments
Cash Flow Surplus
Opening Cash Balance
Closing Cash Balance

*34% cost of sales

875.00 $ 1,050.00 $

$ 8,000.00
$
$
$
$

8,000.00
(2,000.00)
6,000.00
(2,000.00)

$ 500.00
$ 1,375.00
$ 1,125.00
$ 500.00
$ (375.00)

$
$
$
$
$

500.00
1,550.00
1,450.00
2,625.00
1,075.00

$
$
$
$
$

3,500.00 $

April
May
June
5,000.00 $ 7,500.00 $ 8,500.00 $
$
$
5,000.00 $ 7,500.00 $ 8,500.00 $

totals
30,000.00
1,000.00
5,000.00
36,000.00

1,225.00 $
$
500.00 $
1,725.00 $
1,775.00 $
4,575.00 $
2,850.00 $

1,750.00
3,500.00
500.00
5,750.00
(750.00)
7,850.00
2,100.00

10,500.00
15,400.00
3,000.00
28,900.00
7,100.00
46,125.00
17,725.00

$ 2,625.00 $ 2,975.00
$ 3,900.00
$
500.00 $
500.00
$ 3,125.00 $ 7,375.00
$ 4,375.00 $ 1,125.00
$ 9,600.00 $ 14,975.00
$ 6,475.00 $ 7,600.00

$
$
$
$
$
$
$