ACF Kitchen Management and Costing 2 — Questions and Answers
Question 1: A restaurant's food cost percentage is 32% and monthly food sales are $45,000. What is the monthly food cost?
- $12,400
- $14,400 (Correct answer)
- $16,200
- $18,000
Correct answer: $14,400
$45,000 × 0.32 = $14,400 monthly food cost.
Question 2: Which scheduling method assigns employees to shifts based on forecasted customer demand?
- Fixed scheduling
- Demand-based scheduling (Correct answer)
- Rotating scheduling
- Split-shift scheduling
Correct answer: Demand-based scheduling
Demand-based scheduling aligns labor levels with anticipated customer volume to control labor costs.
Question 3: The term 'yield percentage' in food costing refers to:
- The profit margin on a menu item
- The ratio of usable product to total purchased weight (Correct answer)
- The percentage of waste removed during cooking
- The markup applied to raw ingredient cost
Correct answer: The ratio of usable product to total purchased weight
Yield percentage = (usable weight ÷ purchased weight) × 100, indicating how much of a purchased product is actually usable.
Question 4: A kitchen manager notices overtime hours are consistently high on weekends. The BEST corrective action is to:
- Hire additional part-time staff for weekend shifts (Correct answer)
- Reduce the menu offerings on weekends
- Increase menu prices to offset labor costs
- Switch all staff to salary compensation
Correct answer: Hire additional part-time staff for weekend shifts
Adding part-time weekend staff eliminates overtime while maintaining coverage and reduces overall labor cost.
Question 5: Which document is used to track the movement of inventory items from the storage area to production?
- Purchase order
- Receiving report
- Requisition form (Correct answer)
- Invoice
Correct answer: Requisition form
A requisition form formally records the transfer of goods from storage to production and supports internal cost tracking.
Question 6: A standardized recipe for chicken soup yields 50 portions at a total ingredient cost of $75. The cost per portion is:
- $1.25
- $1.50 (Correct answer)
- $1.75
- $2.00
Correct answer: $1.50
$75 ÷ 50 portions = $1.50 per portion.
Question 7: In ACF culinary standards, 'mise en place' refers to:
- The final plating of a dish
- Organizing and preparing all ingredients and equipment before service (Correct answer)
- The process of costing a new menu item
- Writing a standardized recipe
Correct answer: Organizing and preparing all ingredients and equipment before service
Mise en place means 'everything in its place' and describes the preparation and organization done before cooking begins.
ACF Kitchen Management and Costing 2
A restaurant's food cost percentage is 32% and monthly food sales are $45,000.
What is the monthly food cost?