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

COGS = beginning inventory ($8,000) + purchases ($22,000) − ending inventory ($6,000) = $24,000.

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

Food cost percentage = cost ÷ selling price, so $5.94 ÷ $18.00 = 33%.

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

Standardized portioning tools ensure each plate uses the exact specified quantity, eliminating over-portioning waste.

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

Cost per usable pound = $110 ÷ 4 lb of usable yield = $27.50.

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

Fixed costs such as rent or insurance stay the same regardless of how much business the operation does.

CCC Practice Test