CCC Kitchen Financial Controls 2

Question 1

A restaurant's beginning inventory is $8,000, purchases total $22,000, and ending inventory is $6,000. What is the cost of goods sold?

Accepted Answer

$24,000

Answer

$28,000

Answer

$20,000

Answer

$36,000

Question 2

A menu item sells for $18.00 and its plate cost is $5.94. What is its food cost percentage?

Accepted Answer

33%

Answer

30%

Answer

25%

Answer

40%

Question 3

Which practice most directly reduces food cost variance caused by over-portioning?

Accepted Answer

Using standardized portion tools like scales and scoops

Answer

Increasing menu prices

Answer

Ordering from a single vendor

Answer

Extending inventory count intervals

Question 4

A whole beef tenderloin costs $110 and weighs 5 lb; after fabrication the usable yield is 4 lb. What is the cost per usable pound?

Accepted Answer

$27.50

Answer

$22.00

Answer

$25.00

Answer

$30.00

Question 5

Which statement best describes a fixed cost in a foodservice operation?

Accepted Answer

It remains constant regardless of sales volume, like rent

Answer

It rises proportionally with covers served

Answer

It only occurs during peak season

Answer

It varies daily with commodity prices

Question 6

The main purpose of comparing invoices against purchase orders and receiving reports is to:

Accepted Answer

Verify the operation pays only for goods ordered and actually received

Answer

Speed up vendor payments

Answer

Track employee productivity

Answer

Determine menu pricing

Question 7

A kitchen's standard food cost is 30% but actual food cost runs 35%. Which is the LEAST likely cause?

Accepted Answer

Menu prices were raised across the board

Answer

Theft or pilferage of product

Answer

Failure to follow standardized recipes

Answer

Excessive trim waste during prep