A. Costing Snapshot This costing covers a family-run neighborhood pizzeria with a wood-fired oven, 40 seats, and takeaway. In total, 4 dishes were costed against a target food cost of 22%: 1 to reprice, 1 to watch, and 2 OK. At current prices, the menu food cost is 18.6% of $13,325.00 in monthly sales; with the new prices it would be 18.1% of $13,657.50 at the same sales counts. B. Plate Cost Lines | Dish | Ingredient | Quantity | Pack price | Pack size | Usable | Line cost | |---|---|---|---|---|---|---| | Margherita pizza | Pizza flour | 250 g | $21.50 | 25000 g | 100% | $0.22 | | Margherita pizza | Mozzarella | 125 g | $11.60 | 1000 g | 100% | $1.45 | | Margherita pizza | Tomato passata | 90 ml | $3.20 | 2000 ml | 100% | $0.14 | | Margherita pizza | Olive oil | 10 ml | $18.00 | 3000 ml | 100% | $0.06 | | Pepperoni pizza | Pizza flour | 250 g | $21.50 | 25000 g | 100% | $0.22 | | Pepperoni pizza | Mozzarella | 125 g | $11.60 | 1000 g | 100% | $1.45 | | Pepperoni pizza | Tomato passata | 90 ml | $3.20 | 2000 ml | 100% | $0.14 | | Pepperoni pizza | Pepperoni | 90 g | $14.40 | 1000 g | 100% | $1.30 | | Funghi pizza | Pizza flour | 250 g | $21.50 | 25000 g | 100% | $0.22 | | Funghi pizza | Mozzarella | 110 g | $11.60 | 1000 g | 100% | $1.28 | | Funghi pizza | Mushrooms | 100 g | $6.80 | 1000 g | 90% | $0.76 | | Funghi pizza | Olive oil | 10 ml | $18.00 | 3000 ml | 100% | $0.06 | | Burrata salad | Burrata | 125 g | $3.20 | 125 g | 100% | $3.20 | | Burrata salad | Arugula | 60 g | $9.00 | 1000 g | 80% | $0.68 | | Burrata salad | Olive oil | 15 ml | $18.00 | 3000 ml | 100% | $0.09 | C. Dish Summary | Dish | Menu price | Plate cost | Food cost | Status | Price at target | Margin per plate | Sold per month | Monthly margin | |---|---|---|---|---|---|---|---|---| | Margherita pizza | $13.00 | $1.87 | 14.4% | OK | $8.50 | $11.13 | 420 | $4,674.60 | | Pepperoni pizza | $14.00 | $3.11 | 22.2% | Watch | $14.50 | $10.89 | 310 | $3,375.90 | | Funghi pizza | $14.00 | $2.32 | 16.6% | OK | $11.00 | $11.68 | 150 | $1,752.00 | | Burrata salad | $15.00 | $3.97 | 26.5% | Reprice | $18.50 | $11.03 | 95 | $1,047.85 | | Total | | | | | | | 975 | $10,850.35 | D. Price Changes - Burrata salad: $15.00 to $18.50, food cost 26.5% to 21.5%, margin per plate $11.03 to $14.53, monthly margin $1,047.85 to $1,380.35 at the same sales count. E. Margin Ranking 1. Margherita pizza: $4,674.60 a month from 420 sold at $11.13 each. 2. Pepperoni pizza: $3,375.90 a month from 310 sold at $10.89 each. 3. Funghi pizza: $1,752.00 a month from 150 sold at $11.68 each. 4. Burrata salad: $1,047.85 a month from 95 sold at $11.03 each. F. Cost Drivers - Margherita pizza: Mozzarella, $1.45 of the $1.87 plate cost (77.5%). - Pepperoni pizza: Mozzarella, $1.45 of the $3.11 plate cost (46.6%). - Funghi pizza: Mozzarella, $1.28 of the $2.32 plate cost (55.2%). - Burrata salad: Burrata, $3.20 of the $3.97 plate cost (80.6%). G. Risk Notes - Mozzarella is the largest cost in all three pizzas, so after this month's supplier price rise, rerun the plan with each new mozzarella invoice price instead of waiting for the next menu change. - Burrata salad moves from $15.00 to $18.50; because regulars like it, explain the change on the menu board or test a smaller burrata portion and rerun the plan before printing new menus. - Pepperoni pizza is on Watch at 22.2%, just above the 22% target, so check it again at the next costing before changing its price. H. Monthly Costing Check - Update every pack price from the latest supplier invoices on the first of each month. - Weigh three portions of each pizza topping and update the quantities if they have drifted. - Update monthly sales for each dish from the till report, including takeaway orders. - Rerun the plan and compare each food cost with the 22% target. - Print new menus only after the new prices have been checked against the plan.