CCS Food Cost Management & Pricing 2

Question 1

A restaurant's monthly food cost is $18,000 and total sales are $60,000. What is the food cost percentage?

Accepted Answer

30%

Answer

Food cost percentage = (food cost / total sales) × 100 = (18,000 / 60,000) × 100 = 30%.

Question 2

Which pricing strategy sets menu prices based on what competitors charge for similar items?

Accepted Answer

Competitive pricing

Answer

Competitive pricing uses competitor prices as a benchmark to set menu item prices.

Question 3

A butcher receives a 20 lb primal cut for $80. After trimming, only 14 lbs are usable. What is the cost per usable pound?

Accepted Answer

$5.71

Answer

Cost per usable pound = $80 / 14 lbs = $5.71.

Question 4

In recipe costing, which factor accounts for the difference between the amount purchased and the amount actually used in the recipe?

Accepted Answer

Yield percentage

Answer

Yield percentage accounts for losses from trimming, cooking, and portioning, showing what portion of purchased food is actually usable.

Question 5

Which of the following best describes 'contribution margin' in menu pricing?

Accepted Answer

The amount remaining after subtracting food cost from selling price

Answer

Contribution margin is the selling price minus the food cost, representing what each item contributes to covering overhead and profit.

(CCS) Certified Culinary Scientist Practice Test