A restaurant has 90 seats. Total annual sales revenue for next year is projected to be $975,000.

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A restaurant has 90 seats. Total annual sales revenue for next year is projected to be $975,000. The restaurant is open 52 weeks a year and serves breakfast and lunch 6 days a week. Dinner is served 7 days a week. Seat turnover per day is anticipated to be 2.0 times for breakfast, 1.5 times for lunch, and 1.25 times for dinner. Sales revenue is derived at 20 percent from breakfast, 30 percent from lunch, and 50 percent from dinner.

Calculate the restaurant’s average check by meal period.

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Hospitality Management Accounting

ISBN: 9780471092223

8th Edition

Authors: Martin G Jagels, Michael M Coltman

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