Ingredient Composition (BOM)
| Ingredient | Qty | Unit | Unit Cost | Line Cost | % of Total |
|---|---|---|---|---|---|
| Burger Bun | 1 | Piece | $0.60 | $0.60 | 9.7% |
| Chicken Patty | 1 | Piece | $3.10 | $3.10 | 50.0% |
| Cheddar Cheese | 1 | Slice | $0.45 | $0.45 | 7.3% |
| Lettuce | 30 | Gram | $0.01 | $0.30 | 4.8% |
| Tomato | 2 | Slice | $0.15 | $0.30 | 4.8% |
| Sauce Mix | 25 | Gram | $0.07 | $1.75 | 28.2% |
| Total Food Cost | $6.50 | 100% | |||
Cost Analysis
Selling Price$18.00
Total Food Cost$6.20
Food Cost %34.4%
Gross Margin$11.80
GP %65.6%
Food cost ratio (target <35%)
34.4% — approaching limit
Actual vs Theoretical
This monthUnits sold312
Theoretical COGS$1,934.40
Actual COGS$2,080.00
Variance+$145.60 (7.5%)
⚠ Variance above 5% — review portion sizes or ingredient costs