CCC Kitchen Financial Management 3

Question 1

A restaurant has monthly fixed costs of $30,000 and a contribution margin of 60% of sales. What is the monthly break-even point in sales?

Accepted Answer

$50,000

Answer

Break-even sales = fixed costs ÷ contribution margin ratio, so $30,000 ÷ 0.60 = $50,000.

Question 2

In menu engineering, an item with high popularity but low contribution margin is classified as a:

Accepted Answer

Plowhorse

Answer

Plowhorses sell well but contribute little profit per sale, so they are candidates for price or cost adjustments.

Question 3

A case of 24 heads of lettuce costs $36, and each head yields enough for 6 salads. What is the lettuce cost per salad?

Accepted Answer

$0.25

Answer

Each head costs $1.50 ($36 ÷ 24) and yields 6 salads, so $1.50 ÷ 6 = $0.25 per salad.

Question 4

Which practice most directly helps a chef control labor cost without cutting service quality?

Accepted Answer

Scheduling staff to match forecasted business volume

Answer

Forecast-based scheduling aligns staffing levels with expected covers, avoiding both overstaffing and service failures.

Question 5

Weekly sales are $42,000 and total labor cost including benefits is $13,440. What is the labor cost percentage?

Accepted Answer

32%

Answer

Labor cost percentage = labor cost ÷ sales, so $13,440 ÷ $42,000 = 32%.

CCC Practice Test