Compare the results from the CM and ABC analyses and make management recommendations according to the ABC ME analysis.

A B C D E F 1 Table 6 # MENU ITEM 2 MENU ITEM SOLD MIX % ABC ITEM NAME (MM) (MM%) COST PRICE 3 Chopped Salad 229 5.88% 7.63 8.95 4 Chopped Salad w Chicken 200 5.13% 8.75 11.7 5 Chopped Salad w Tuna 29 0.74% 8.75 11.7 6 Arugula Pear Salad 100 2.57% 7.64 8.75 7 Arugula w Chicken 150 3.85% 8.38 11.5 8 Arugula w Tuna 56 1.44% 8.38 11.5 9 Cobb Salad 589 15.12% 9 10.75 10 Chicken Caesar Wrap 300 7.70% 9.47 9.95 11 BBQ Chicken Wrap 259 6.65% 8.24 9.95 12 Chicken Tender Wrap 123 3.16% 8 9.95 13 Cheeseburger 269 6.90% 7.08 7.95 14 Chicken Mushroom Burger 96 2.46% 8.1 9.95 15 Grilled Garden Burger 202 5.18% 8.25 7.95 16 Smoked Turkey & Avocado 521 13.37% 8.49 9.75 17 440 Sandwich 310 7.96% 8.86 10.5 18 Turkey Club 163 4.18% 8.45 10.95 19 Signature Pasta 105 2.70% 8.93 11.5 20 Angel Hair Bolognese 63 1.62% 8.79 10.95 21 Traditional Tomato Basil 67 1.72% 8.23 9.75 22 Mac & Cheese 65 1.67% 7.97 9.95 23 Total 3896 100.00% 24 25 Question 3 QuestionC D E F H K M N Table 3 Table 4 Table 5 N Bill of Activity for Garden Burger Bill of Activity for Cobb Salad Bill of Activity for Chicken Caesar Wrap Resources Rates $ Total Cost Resources Rates $ Total Cost Resources Rates $ Total Cost Activities Used /Minute Activities Used /Minute Activities Used /Minute t-Level Activities Unit-Level Activities Unit-Level Activities minutes FOH minutes FOH minutes nmunicating Communicating Communicating 8 ting-Up Setting-Up Setting-Up 9 ving Customers Serving Customers Serving Customers cessing Checks Processing Checks Processing Checks 11 al 1.16 * 0.26 0.3 Total 1.16 *0.26 0.3 Tota 1.16 *0.26 0.3 12 H BOH BOH 13 paration Preparation 1.46 *0.29 0.42 Preparation 1 *0.29 0.29 14 >king Cooking Cooking 15 aning Cleaning Cleaning al 1 *0.29 0.29 Total Tota 17 al Unit-Level Activities 2.16 0.59 Total Unit-Level Activities 2.62 0.72 Total Unit-Level Activities 2.16 0.59 18 ch-Level Activities Batch-Level Activities Batch-Level Activities 19 FOH FOH 20 ting-Up Setting-Up Setting-Up 21 aning Cleaning Cleaning ninistrating Administrating Administrating 23 *0.26 0.26 Total 1 *0.26 0.26 Total 1 *0.26 0.26 24 H BOH BOH 25 paration Preparation Preparation 1.4 26 aning Cleaning Cleaning 27 al *0.29 0.29 Total 1*0.29 0.29 Total Batch-Level Activities 2.4 0.66 N - 28 al Batch-Level Activities 0.55 Total Batch-Level Activities 2 0.55 Product-Sustaining Activities 29 duct-Sustaining Activities Product-Sustaining Activities FOH 30 H FOH Administrating 31 ninistrating Administrating BOH 32 H BOH Administrating 1.09 Total Product-Sustaining 33 ninistrating 1.09 Administrating 1.09 Activities 1.09 *0.29 0.31 al Product-Sustaining Total Product-Sustaining 34 ivities 1.09 *0.29 0.32 Activities 1.09 *0.29 0.32 Facility-Sustaining Activities 1 unit 4.72 35 ility-Sustaining Activities 1 unit 4.72 Facility-Sustaining Activities 1 unit 4.72 Food Costs 1 unit 3.18 36 >d Cost 1 unit 2.07 Food Costs 1 unit 2.69 Total ABC Cost 9.48 37 al Cost 8.25 Total ABC Cost 9 Question 3 Question 4 OP Question 5 V QuestA B C D N ABC Cost Pool Rates FOH $12,521.06/ 800 = $15.65 per hour Cost pool rate / minute FOH 6 $15.65/ 60 = $0.26 per minute BOH 8 $17,671.94/ 1,000 = $17.6 per hour CO Cost pool rate / minute BOH 10 $17.67/ 60 = $0.29 per minute 11 Allocation Value: 12 Allocation Value = total facility sustaining cost / # of items sold 13 18,393/ 3896 = $4.72 an item 14 15 Question 3 Question 4 OP Question 5 Question 6A B C D E F G H K M N # MENU ITEM MM MENU SOLD MIX % FOOD ITEM ITEM MENU MENU MENU % CM ITEM MENU ITEM (MM) (MM%) COST PRICE CM COSTS REVENUES CM CAT. CAT. CLASS. PF ABC cost 2 Chopped Salad 229 5.88% 2.24 8.95 6.71 512.96 2,049.55 1,536.59 H L PLOW 1.09 7.63 3 Chopped Salad w Chicke 200 5.13% 3.12 11.7 8.58 624 2,340.00 1,716.00 H H STAR 1.21 8.75 4 Chopped Salad w Tuna 29 0.74% 3.12 11.7 8.58 90.48 339.3 248.82 L H ?? 0.18 8.75 5 Arugula Pear Salad 100 2.57% 2.24 8.75 6.51 224 875 651 L L DOG 0.46 7.64 6 Arugula w Chicken 150 3.85% 3.12 11.5 8.38 468 1,725.00 1,257.00 H H STAR 0.89 8.38 7 Arugula w Tuna 56 1.44% 3.12 11.5 8.38 174.72 644 469.28 L H ?? 0.33 8.38 8 Cobb Salad 589 15.12% 2.69 10.75 8.06 1,584.41 6,331.75 4,747.34 H H STAR 3.36 9 9 Chicken Caesar Wrap 300 7.70% 3.18 9.95 6.77 954 2,985.00 2,031.00 H L PLOW 1.44 9.47 10 BBQ Chicken Wrap 259 6.65% 3.18 9.95 6.77 823.62 2,577.05 1,753.43 H L PLOW 1.24 8.24 11 Chicken Tender Wrap 123 3.16% 3.08 9.95 6.87 378.84 1,223.85 845.01 L L DOG 0.6 8 12 Cheeseburger 269 6.90% 1.75 7.95 6.2 470.75 2, 138.55 1,667.80 H L PLOW 1.18 7.08 13 Chicken Mushroom Burge 96 2.46% 2.69 9.95 7.26 258.24 955.2 696.96 L H ?? 0.49 8.1 14 Grilled Garden Burger 202 5.18% 2.07 7.95 5.88 418.14 1,605.90 1,187.76 H L PLOW 0.84 8.25 15 Smoked Turkey & Avocad 521 13.37% 2.93 9.75 6.82 1,526.53 5,079.75 3,553.22 H L PLOW 2.51 8.49 16 440 Sandwich 310 7.96% 3.36 10.5 7.14 1,041.60 3,255.00 2,213.40 H L PLOW 1.57 8.86 17 Turkey Club 163 4.18% 2.85 10.95 8.1 464.55 1,784.85 1,320.30 H H STAR 0.93 8.45 18 Signature Pasta 105 2.70% 2.99 11.5 8.51 313.95 1,207.50 893.55 L H ? ? 0.63 8.93 19 Angel Hair Bolognese 63 1.62% 2.85 10.95 8.1 179.55 689.85 510.3 L H ?? 0.36 8.79 20 Traditional Tomato Basil 67 1.72% 2.54 9.75 7.21 170.18 653.25 483.07 L L DOG 0.34 8.23 21 Rachel's Mac & Cheese 1.67% 2.47 9.95 7.48 160.55 646.75 486.2 L H ?? 0.34 7.97 22 3,896 100.00% $10,839.07 $39, 107.10 $28,268.03 1 23 Ave. Ave Food 24 MM% CM $ Cost % 25 3.50% $7.26 27.72% 26 27 20 1,413 0.00% Question 3 Question 4 OP Question 5A B D E F G H K M # MENU MENU ITEM ITEM MM MENU SOLD ABC ITEM MENU MIX % MENU MENU COST PRICE % OP ITEM (MM) OP OP PF (MM%) COSTS REVENUES CAT. CLASS 2 Chopped Salad 229 5.88% 7.63 8.95 1.32 1,747.27 2,049.55 302.28 H L PLOW 0.98 3 Chopped Salad w Chicken 200 5.13% 8.75 11.70 2.95 1,750.00 2,340.00 590.00 H H STAR 1.92 4 Chopped Salad w Tuna 29 0.74% 8.75 11.70 2.95 253.75 339.30 85.55 H ?? 0.28 5 Arugula Pear Salad 100 2.57% 7.64 8.75 1.11 764.00 875.00 111.00 L L DOG 0.36 6 Arugula w Chicken 150 3.85% 8.38 11.50 3.12 1,257.00 1,725.00 468.00 H H STAR 1.52 7 Arugula w Tuna 56 1.44% 8.38 11.50 3.12 469.28 644.00 174.72 L H ?? 0.57 8 Cobb Salad 589 15.12% 9.00 10.75 1.75 5,301.00 6,331.75 1,030.75 H H STAR 3.35 9 Chicken Caesar Wrap 300 7.70% 9.47 9.95 0.48 2,841.00 2,985.00 144.00 H L PLOW 0.47 10 BBQ Chicken Wrap 259 6.65% 8.24 9.95 1.71 2, 134.16 2,577.05 442.89 H H STAR 1.44 11 Chicken Tender Wrap 123 3.16% 8.00 9.95 1.95 984.00 1,223.85 239.85 L H ?? 0.78 12 Cheeseburger 269 6.90% 7.08 7.95 0.87 1,904.52 2,138.55 234.03 H L PLOW 0.76 13 Chicken Mushroom Burger 96 2.46% 8.10 9.95 1.85 777.60 955.20 177.60 L H ?? 0.58 14 Grilled Garden Burger 202 5.18% 8.25 7.95 -0.30 1,666.50 1,605.90 (60.60) H L PLOW -0.20 15 Smoked Turkey & Avocado 521 13.37% 8.49 9.75 1.26 4,423.29 5,079.75 656.46 H L PLOW 2.14 16 440 Sandwich 310 7.96% 8.86 10.50 1.64 2,746.60 3,255.00 508.40 H H STAR 1.65 17 Turkey Club 163 4.18% 8.45 10.95 2.50 1,377.35 1,784.85 407.50 H H STAR 1.33 18 Signature Pasta 105 2.70% 8.93 11.50 2.57 937.65 1,207.50 269.85 H ?? 0.88 19 Angel Hair Bolognese 53 1.62% 8.79 10.95 2.16 553.77 689.85 136.08 H ?? 0.44 20 Traditional Tomato Basil 67 1.72% 8.23 9.75 1.52 551.41 653.25 101.84 L DOG 0.33 21 Rachel's Mac & Cheese 65 1.67% 7.97 9.95 1.98 518.05 646.75 128.70 H ?? 0.42 22 3,896 100.0% $32,958.20 $39, 107.10 $6,148.90 1.00 23 24 Ave. Ave Food MM% CM $ Cost % 25 3.50% $1.58 84.28% 26 27 20 307 #REF! 28 Question 3 Question 4 OP Question 5