Calculating Costs (With Answers) Page 5
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28Step 1: Identify Revenue for Reimbursable Breakfast WORKSHEET A
Revenue Per Reimbursable Breakfast
Column A
+
Column B
+
Column C
=
Column D
Meal
Cash
Federal
State/Local
Total
Category
(Point of Sale)
Reimbursement
Reimbursement
Revenue
Paid Meals
0.22
Free Meals
N/A
1.17
Reduced Meals
0.87
Adult Meals
N/A
N/A
*
QUESTION:
Does each student meal category (paid, free, reduced
) contribute equally
to the total revenue?
YES / NO
Completed WORKSHEET A
Revenue Per Reimbursable Breakfast
Column A
+
Column B
+
Column C
=
Column D
Meal
Cash
Federal
State/Local
Total
Category
(Point of Sale)
Reimbursement*
Reimbursement**
Revenue
Paid Meals
0.75
0.22
$0.00
0.97
Free Meals
N/A
1.17
$0.00
1.17
Reduced Meals
0.30
0.87
$0.00
1.17
Adult Meals
1.30
N/A
N/A
1.30
Next, continue with calculating lunch revenue.
* Based on non-severe need 2003 school breakfast rates
** State/Local reimbursement rates vary state to state
Calculating Costs - 5
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