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This quiz is based on the information found in the
Cyberchefs Electronic Union Web Resource document on Food Costing.

The table below shows some financial information for the month of July, 2000, for "The Nighthawks Cafe", a small restaurant which serves breakfast lunch and dinner and does occasional catering-banquets for nearby office buildings. You will also find some financial information for the previous month of June, 2000. Although a small restaurant operation, The Nighthawks Cafe takes care to try and correctly record all financial aspects of its operation such as sales prices, menu costs, employee meal costs, inventory value, owner's meals and promotional meals and more. They use requisitions to control all items removed from the storeroom and use the food cost % from the previous month to calculate the internal credit the kitchen receives where appropriate for the following month. The Nighthawks Cafe had one catering in July and served the following menu:       - caesar salad (food cost = $.75)       - main course (food cost = $1.55)          · grilled 8 oz. boneless chicken breast (food cost = $.50)          · rice pilaf (food cost = $.20)          · fresh broccoli almondine (food cost= $.45)          · mushroom sauce (food cost = $.40)       - chocolate cake (food cost = $.75)       - coffee, rolls and butter (food cost = $.50) All the items except the chicken breast were purchased pre-portioned so the cost per serving was known. The restaurant bought fresh 3 pound chickens at $1.00 per pound and the head chef did the butchering and prepared the number of boneless 8 oz. chicken breasts that were needed. The management calculated the food cost for the event at $3.55 per person and therefore charged the client $14.20 per person in order to achieve their goal of 25% for catering events food cost. For this exercise, consider that the remainder of the chicken was not useable. June 2000 Financial Information July 2000 Financial Information closing inventory: $10,250 Sales: $56,800 Food Cost Percent: 31.5 closing inventory: $4,250 Sales: $62,400 ($60,000 restaurant and $2,400 banquet) Food Purchases: $18,650 Owner's and promotional meals check value: $1,200 Employee meals check value: $2,400

What is the Opening Inventory for July, 2000?
    $4,250
    $18,650
    $10,250
    $14,500

A high food cost can be the result of? (indicate all that apply)
    poor purchasing
    poor selling by the service staff
    poor receiving and checking purchases
    waste in the kitchen
    back of the house pilferage of the inventory
    sales not recorded at the point of sales
    bad sales mix
    slow business, low volume
    poor menu costing
    uninteresting menu items

What are the total Credits for July, 2000?
    $3,600
    $5,600
    $1134
    $4,250

What is the Cost of Sales (Food Cost) for July, 2000?
    $19,656
    $23,516
    $18,650
    $38,884
    $24,650

What is the Cost of Food Consumed for July, 2000?
    $19,656
    $23,516
    $18,650
    $38,884
    $24,650

What is the Food Cost Percent; for July, 2000?
    29.88
    31.50
    39.50
    37.68

What was the amount of the Total Food Available for July, 2000?
    $28,900
    $23,516
    $18,650
    $14,500
    $24,650

What is the correct Yield Factor for the 8 oz. boneless chicken breasts served?
    1
    2
    3
    4
    5
    6

What is the correct Yield Factor Cost each 8 oz. boneless chicken breast served?
    $3.00
    $2.50
    $2.00
    $1.50
    $1.00
    $.50

For a 25% food cost on the catering event what is the correct per person selling price?
    $10.65
    $14.20
    $16.20
    $18.20