Brianna's Restaurant had developed an excellent reputation in recent years for its price, menu, and atmosphere. The restaurant is now completing a strategic analysis to determine whether it should make adjustments in its menu, pricing, or wait service, to better meet customer needs and to become more competitive. Brianna's has chosen to use Quality Function Deployment (QFD) to analyze customer preferences and its cost structure. The analysis focuses on costs that can be managed in the short term, and therefore excludes facility related costs.

The data that Brianna's has collected so far includes information about customer preferences (Brianna's surveyed customers regarding their preferences for taste, comfort and atmosphere) and the unit cost of the three key elements of its service: food preparation, wait staff, and food ingredients.

First: Customer Criteria and Ranking
	Importance			Relative Importance
Taste	100			40.00	%
Comfort	50			20.00	%
Atmosphere	100			40.00	%
Total	250			100.00	%

Second: Product Components and Cost
	Cost					Percent of Total
Food Preparation	$	5					21.74	%
Wait Staff		15					65.22	%
Food Ingredients		3					13.04	%
Total	$	23					100.00	%

Next, Brianna completed an analysis, using the expertise of its managers, wait staff and kitchen staff, to determine the contribution of each of the three elements of its service to satisfying the three components of customer satisfaction.

Third: Determine How Components Contribute to Customer Satisfaction
	Customer Criteria
Components	Taste			Comfort			Atmosphere
Food Preparation	20	%		10	%		10	%
Wait Staff	20	%		80	%		70	%
Food Ingredients	60	%		10	%		20	%
	100	%		100	%		100	%

Required:

Determine which of the three cost elements (food preparation, wait staff, and food ingredients) should be given increased or decreased emphasis based on a QFD analysis. Explain your answer with appropriate calculations.