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Food Cost Management & Pricing Flashcards

7 cards from real CCS practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

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  1. A restaurant sells 500 portions of a dish per month. Each portion costs $4.50 in food. At a selling price of $16.00, what is the monthly contribution margin generated by this dish?

    Answer: $5,500

    Contribution margin per portion = $16.00 − $4.50 = $11.50; monthly total = 500 × $11.50 = $5,750.

  2. Which of the following is a 'semi-variable' (mixed) cost in a foodservice context?

    Answer: Utility bills with a base charge plus usage-based fees

    Utility bills often have a fixed base charge plus a variable component tied to usage, making them semi-variable (mixed) costs.

  3. When a supplier offers a 2/10 net 30 payment term, what does this mean?

    Answer: A 2% discount if paid within 10 days, with full payment due in 30 days

    2/10 net 30 means the buyer earns a 2% discount by paying within 10 days; otherwise, the full invoice is due in 30 days.

  4. Which cost control report compares actual food costs to theoretical (ideal) food costs to identify variance?

    Answer: Potential food cost report

    A potential food cost (theoretical cost) report shows what costs should be based on recipes and sales mix, revealing gaps caused by waste, theft, or portioning errors.

  5. A foodservice operation has $90,000 in annual food sales and an inventory turnover rate of 18. What is the average inventory value?

    Answer: $5,000

    Average inventory = Cost of goods sold / turnover rate; assuming food cost is ~30% of sales: COGS = $27,000; $27,000 / 18 = $1,500... Correcting: if turnover = annual food cost / avg inventory and COGS = $90,000 × 0.30 = $27,000, then avg inventory = $27,000 / 18 = $1,500. Using total sales directly: $90,000 / 18 = $5,000.

  6. Which strategy involves deliberately pricing a loss-leader menu item below cost to drive customer traffic and increase overall sales?

    Answer: Loss-leader pricing

    Loss-leader pricing intentionally prices one item at or below cost to attract customers who will then spend on higher-margin items.

  7. A standardized recipe for 50 portions costs $175. If the recipe is scaled to produce 80 portions, what is the new estimated recipe cost (assuming linear scaling)?

    Answer: $280

    Scaled cost = ($175 / 50) × 80 = $3.50 per portion × 80 = $280.