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Exercise 1.

1 BARNABY'S HIDEAWAY INCOME STATEMENT YEAR ENDED DECEMBER BER31, 31,200 20XX Sales Food Beverage Total Sales Cost of Sales Food Beverage Total Cost of Sales Gross Profit Controllable Expenses Salaries and Wages Employee Benefits Other Controllable Expenses Total Controllable Expenses Income Before Occupancy ancy costs Costs, Interest, Depreciation, and Income Taxes Occupancy Costs Interest Depreciation Total Restaurant Profit $1 120 964 465 200 ########### $ 392,337.00 $ 102,344.00 $ 494,681.00 ########### $ 396,541.00 $ 99,135.00 $ 275,330.00 $ 771,006.00 $ 320,477.00 $ 75,230.00 $ 25,600.00 $ 79,099.00 $ 179,929.00 $ 140,548.00

Exercise 1.2 Calculation of Food Cost Percent Food Cost % Food Cost Food Sales Food Cost % $ 392,337.00 $ 1,120,964.00 34.9%

Food Cost %

Calculation of Beverage Cost Percent Beverage Cost % Beverage Cost Beverage Sales Beverage Cost % $ $ 102,344.00 465,200.00 22.0%

Beverage Cost %

Calculation of Labour Cost Salaries and Wages $ 395,541.00 Employee Benefits $ 99,135.00 Labour Cost $ 494,676.00 Calculation of Labour Cost Percent Labour Cost % Labour Cost Total Sales Labour Cost % $ 494,676.00 $ 1,586,164.00 31.1%

Labour Cost %

Exercise 1.3 Calculation of Overhead Costs Other Controllable Expenses Occupancy Costs Interest Depreciation Total Overhead Costs

$ $ $ $ $

275,330.00 75,230.00 25,600.00 79,099.00 455,259.00

Calculation of Overhead Cost Percent Cost Percent Total Overhead Costs Total Sales Cost Percent $ 455,259.00 $ 1,586,164.00 28.7%

Cost Percent

Exercise 1.4 Calculation of Prime Cost Total Cost of Sales $ 494,681.00 Labour Cost $ 494,676.00 Prime Cost $ 989,357.00 Calculation of Prime Cost Percentage Prime Cost % Prime Cost Total Sales Prime Cost % $ 989,357.00 $ 1,586,164.00 62.0%

Prime Cost %

Calculation of Profit Percentage Profit Percent Restaurant Profit Total Sales Profit % $ 140,548.00 $ 1,586,164.00 8.0%

Profit %

Calculation of Total Cost Percents Prime Cost % 62.0% Overhead Cost % 28.7% Profit % 8.0% Total 98.7%

Exercise 1.5 Sales For Friday Night Menu Item Black Bean Soup Clam Chowder Shrimp Cocktail Oysters Rockefeller Prosciutto and Fig Bruschetta Jewels of the Sea New York Strip Steak Prime Rib of Beef Baby Back Pork Ribs Roast Leg of Lamb Loin of Pork a Maison Meatless Manicotti Chicken Breasts au Soy Tea-Smoked Salmon Baked Stuff Shrimp Chicken Albufera Fruits De Mer Catch of the Day Deep Dish Apple Pie Banna Beignets Apple-Blackberry Cobler Total Covers Total Sales A. Average Check Exercise Average Check Total Sales Total Covers 3913.85 310 12.63 Number Sold 20 25 22 10 8 8 17 20 12 10 11 8 15 16 14 10 11 16 15 20 22 310 3913.85 Menu Price $5.95 6.95 8.95 12.95 9.95 10.95 23.65 22.5 20.5 21.5 17.45 10.45 12.45 17.45 19.5 14.45 19.45 14.5 3.5 4 3.5 Unit Sales 119 173.75 196.9 129.5 79.6 87.6 402.05 450 246 215 191.95 83.6 186.75 279.2 273 144.5 213.95 232 52.5 80 77

B.

Sales Mix Exercise Sales 17 20 12 10 11 8 15 16 14 10 11 16 160 Sales Mix 10.6 12.5 7.5 6.25 6.9 5 9.4 10 8.75 6.25 6.9 10 100.05

New York Strip Steak Prime Rib of Beef Baby Back Pork Ribs Roast Leg of Lamb Loin of Pork a Maison Meatless Manicotti Chicken Breasts au Soy Tea-Smoked Salmon Baked Stuff Shrimp Chicken Albufera Fruits De Mer Catch of the Day Total Covers

C. Average Sale per Server

Average Sale per Server

Total Sales Number of Servers 3913.85 8 489.23

D. Seat Turnover Exercise Seat Turnover Number of Customers Served Number of Seats 160 25 6.4

Exercise 1.6 Based on a 25 seat dining room with a 4-hour service period Using the sales data below Calculate the following:
a. b. c. d. e. f. g. Total Sales per Server Total Sales per Seat Average Check Average Sale per Server Turnover rate Covers per hour Covers per server Waiter #1 Waiter #2 Waiter #3
Waiter Covers Covers Covers Sales Sales Sales

Waiter #1 Waiter #2 Waiter #3

1 2 2 1 1 3 3 2 1 3 1 3 2 2 3 Total Covers A.

4 2 2 4 4 3 4 2 3 4 4 3 2 4 2 19 13 15
Total Sales

$ 98.71 $ 55.97 $ 39.11 $ 118.49 $ 110.84 $ 86.23 $ 122.66 $ 43.55 $ 79.89 $ 121.98 $ 114.88 $ 81.20 $ 51.90 $ 125.75 $ 47.80 $ 522.81 $ 341.81 $ 434.34

Total Sales per Server

Total Sales per Sever =

Sum of all sales for each server

B.

Total Sales per Seat 51.96 Total Sales Number of Seats

Total Sales per Seat =

C.

Average Check 27.64 Total Sales Total Covers

Average Check =

D.

Average Sale per Server Total Sales per Server Total Covers per Server 1) 27.51 2) 26.29 3) 28.96

Average Sale per Server =

E.

Turnover Rate 1.88 Total Covers Number of Seats

Turnover Rate =

F.

Covers per Hour 11.75 Total Covers Number of Hours of Service Period Covers per Server 15.67 Total Covers Number of Servers

Cover per Hour = G.

Covers per Server =

$ 1,298.96 47