Practice Test Geeks(CFSP) Certified Foodservice Professional Practice Test
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Cost Control Flashcards

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

Read the first 7 Cost Control flashcards as text

  1. A menu item sells for $18.00 and has a food cost of $5.40. What is the food cost percentage for this item?

    Answer: 30%

    Food cost % = ($5.40 ÷ $18.00) × 100 = 30%.

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

    Answer: Utilities

    Utilities have a fixed base charge plus a variable component that changes with production volume, making them semi-variable costs.

  3. In the CFSP cost control framework, what does a 'variance report' primarily identify?

    Answer: Differences between actual and standard (budgeted) costs

    A variance report compares actual costs incurred against standard or budgeted costs to highlight areas needing corrective action.

  4. What is the formula for calculating the cost of food sold (cost of sales)?

    Answer: Opening inventory + Purchases – Closing inventory

    Cost of food sold = Opening inventory + Purchases – Closing inventory.

  5. A cafeteria served 350 covers with total labor costs of $1,750. What is the labor cost per cover?

    Answer: $5.00

    $1,750 ÷ 350 covers = $5.00 labor cost per cover.

  6. Which pricing method determines a menu price by dividing the food cost by the desired food cost percentage?

    Answer: Factor method (food cost percentage method)

    The factor method (or food cost percentage method) calculates menu price as: food cost ÷ desired food cost %.

  7. A restaurant's prime cost is $28,000 and total sales are $70,000. What is the prime cost percentage?

    Answer: 40%

    Prime cost % = ($28,000 ÷ $70,000) × 100 = 40%.