An up-market catering company, Spicemeals, organises banquets and high-class catering functions. A particular function for the Blue Devils university drinking club has the following costs for 100 guests.

Overheads relating to this job based on total hours are recovered at £1.10 per hour. There are £180,000 general overheads within the business and about 300 functions. Profit is to be 15% on cost.

Required:

The price Spicemeals should charge for this function and the amount for each guest.

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100 starters at 1.00 each 50 main meals at 3.00 each 50 main meals at 2.50 each 200 desserts at 1.50 each 200 bottles of wine at 5.00 each 100 coffees at 0.20 each Direct labour: Supervisory 8 hours at 15.00 Food preparation 30 hours at 8.00 Waitressing 200 hours. at 5.00