Calculating Costs (With Answers) Page 16
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28Completed WORKSHEET E
Compare Annual Expenses to Revenue
Column A
Column B
Column C
Expenses
Actual Cost
Total Revenue
% Revenue
1. Food
175,000
400,000
44
2. Paper Supplies
9,000
400,000
2
3. Labor
165,000
400,000
41
4. Other Labor
3,500
400,000
1
5. Equipment
8,000
400,000
2
6. Overhead
40,000
400,000
10
7. Miscellaneous
4,000
400,000
1
8. Total
404,500
400,000
101
9. Carryover (+)/Loss(-)
-4,500
a
Paper includes paper products used in food sales
b
Labor includes permanent full-time, part-time and substitute wages and benefits,
such as FICA, health insurance and Worker's Comp
c
Other Labor includes temporary wages
d
Equipment includes large and small equipment
e
Overhead includes utilities, office expenses and sanitation service
f
Miscellaneous includes all other expenses not previously listed
Calculating Costs - 16
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