Chapter 10, Question 3 a
Boniso operates Boniso's Mexican Restaurant in an urban city in the South. He has worked hard at setting up cost control systems, and he is generally happy with his overall results. However, he is not sure if all of his menu items are providing profitability for his restaurant. He decides to use food cost matrix and contribution margin matrix analyses to study each of his menu items. a. Complete his menu analysis worksheet.
Menu Analysis Worksheet
Menu Item	Number Sold	Selling Price	Total Sales	Item Cost	Total Cost	Item Contribution Margin	Total Contribution Margin	Food Cost %
Fajita Plate	147	$12.95		$4.92
Enchilada Dinner	200	$9.95		$3.48
Menudo	82	$6.95		$1.74
Mexican Salad	117	$7.95		$2.39
Chalupa Dinner	125	$8.95		$2.51
Burrito Dinner	168	$9.95		$3.25
Taco Dinner	225	$5.95		$1.55
Total
Weighted Average

Chapter 10, Question 3. b.
Using the results of Boniso's menu analysis worksheet (in part a), fill in the appropriate average food cost, popularity, and contribution margin in the blanks below. Then, place the menu items in the appropriate squares in the matrices.
Food Cost Matrix
High Food Cost % (Above %)
Low Food Cost % (Below %)
	Low Popularity (Below Sales)	High Popularity (Above Sales)
Contribution Margin Matrix
High Contribution Margin (Above $ )
Low Contribution Margin (Below $ )
	Low Popularity (Below Sales)	High Popularity (Above Sales)