1. Create demand-based schedule for a dinner restaurant indicating how many people will work per hour for a restaurant. Please provide your assumptions as to why you schedule the quantity of people you do for the times you schedule them.
2. Using the menu costing examples provided. Create mock menu costing/recipe cost for a cheeseburger meal. Prices do not have to be exact from a grocery store, but your costs need to add up correctly, and based on a sales price, the cost percentage/contribution margin should be accurate.

Demand Based Schedule Assumptions :

Demand Based Schedule Staffing built based on assumptions Cheeseburger meal list of ingredients :

Cheeseburger meal costs per ingredient :

Cheeseburger meal sales price listed :

Cheeseburger meal food cost percentage is accurate :

Income statement reviewed for overall condition of operation Income statement recommendations to be more profitable Menu engineering :recommendations provided on menu changes :

Restaurant Food Revenue Actual % Budget % Variance Prior Period % Variance 465,473 76.6% 462,078 77.7% 3,395 410,241 77.7% 55,231 Beverage Revenue 109,723 18.1% 98,423 16.5% 11,300 86,999 16.5% 22,724 Other/Sundry 32,049 5.3% 34,489 5.8% (2,440) 30,586 5.8% 1,462 Total Gross Revenue 607,244 100.0% 594,989 100.0% 12,255 527,826 100.0% 79,418 Food Cost 144,941 31.1% 117,564 25.4% 27,377 113,595 27.7% 31,346 Beverage Cost 23,392 21.3% 20,850 21.2% 2,541 20,480 23.5% 2,912 Total Cost of Sales 168,333 27.7% 138,414 23.3% 29,919 134,074 25.4% 34,259 Gross Profit 438,970 72.3% 456,575 76.7% (17,605) 393,586 74.6% 45,384 Management Salaries 24,858 4.1% 19,885 3.3% 4,973 24,277 4.6% 581 Hourly Wages 129,320 21.3% 118,052 19.8% 11,268 113,140 21.4% 16,179 Overtime Wages 1,756 0.3% 1,176 0.2% 580 409 0.1% 1,347 Service Charge Distributio 32,049 5.3% 34,489 5.8% (2,440) 30,586 5.8% 1,462 Total Payroll Cost 187,982 31.0% 173,602 29.3% 13,788 168,412 31.9% 19,595 Total Benefits Cost 142,648 23.5% 144,700 24.3% (2,052) 132,007 25.0% 10,640 Total Payroll & Related E 330,630 54.4% 318,301 53.6% 11,736 300,420 56.9% 30,235 Gross Profit After Wage: 108,341 17.8% 137,682 23.1% (29,341) 93,192 17.7% 15,149 Other Expenses Utilities and Taxes 23,971 3.9% 23,582 4.0% 389 23,356 4.4% 615 Miscellaneous 3,934 0.6% 2,200 0.4% 1,734 2,587 0.5% 1,347 Glass 3,645 0.8% 1,422 0.2% 3,423 0 0.0% 4,845 Silver 1,200 0.0% 790 0.1% (790) 0 0.0% 0 China 594 0.1% 1,620 0.3% (1,026) 0 0.0% 594 Plants & Decorations 650 0.0% 662 0.1% (662) 255 0.0% (255) Uniforms 350 0.0% 678 0.1% (678) 289 0.1% (289) Laundry 3,067 0.5% 2,710 0.5% 357 2,417 0.5% 650 Uniform Cleaning 1,687 0.3% 1,962 0.3% (275) 1,732 0.3% (44) Operating Supplies 6,427 1.2% 5,120 0.9% 2,304 3,605 0.7% 3,819 Paper Supplies 1,849 0.3% 2,534 0.4% (685) 1,910 0.4% (60) Total Other Expenses 47,370 7.8% 43,280 7.3% 4,090 36,150 6.9% 11,220 Oprating Income 60,912 10.0% 94,993 16.0% (34,082) 57,182 10.8% 3,730