Jennifer Caratini has recently accepted the job as the Foodservice Director for Techmar Industries, a corporation with 1000 employees. As Foodservice Director, Jennifers role is to operate a company cafeteria, serving 800 to 900 meals per day, as well as an Executive Dining room, serving 100 to 200 meals per day. All of the meals are provided free of charge to the employees of Techmar. One of Jennifers first jobs is to prepare a budget for next years operations.

Since employees do not pay for their food directly, what will Jennifer use as the revenue portion of her budget? How do you think this number should be determined?