Calculating Costs (With Answers) Page 22
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28Completed WORKSHEET
Guidelines Percentages
A
B
Expenses
Guidelines (%)
Revenue
1. Food
42
44
2. Paper Supplies
2
2
3. Labor
42
41
4. Other Labor
1
1
5. Equipment
2
2
6. Overhead
10
10
7. Miscellaneous
1
1
Total
100
101
Areas to examine for reducing cost are food and labor. Increasing revenue is another
option to meeting the break-even point. More recommendations are listed in the
following pages, “Making Changes to Meet the Break-Even Point.” Ideas for decreasing
costs and increasing revenue are on page 24 and 26.
Calculating Costs - 22
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