that seem d.if cu't to ad I to recipe costs in such small quantities such as. salt, pepper, herbs, and spices. 'n addition, spice factor will also account for costs associated with items pro. jued to the customne. that are perceived as "iree" such as. p'ate gomishes, bread an ' butter salt an. pepper Sweeteners ark creamer. an other things you might provide to a customne. at the table., For this e..e. cise, p'ease use a .8 spice factor In the upper right corner of the LIA Cost'ns Form, insert the spice factor. The form will automatically calculate your . pice Factor Adjusted Lost per portion of your menu item. I his is the Preliminary Cost per Portion of each menu item. DETERMINE Q FACTOI. ADJUSTED COST PE. PO.ITION- STEP 4: Determine Q Factor. For menu items that offer a customer choices to add on to their chosen menu item that are considered "free," you need to add a "Q factor" in addition to the spice factor, in order to recover your costs. For example, if a customer orders a steak, and they are given their choice of potato, and their choice of two additional sides, you must cost out each of the potato choices and each of the sides. Then, you determine the most expensive potato