CCA CCA Cost Control & Food Costing

Question 1

Which formula correctly calculates food cost percentage?

Accepted Answer

(Food Cost ÷ Total Food Revenue) × 100

Answer

(Menu Price ÷ Food Cost) × 100

Answer

(Total Food Revenue ÷ Food Cost) × 100

Answer

(Food Cost ÷ Labor Cost) × 100

Question 2

What is 'yield percentage' in food costing?

Accepted Answer

The ratio of edible portion weight to as-purchased weight expressed as a percentage

Answer

The percentage of food wasted during preparation

Answer

The percentage of a menu item's selling price that represents profit

Answer

The percentage of daily production that meets quality standards

Question 3

A restaurant purchases a 10-lb beef tenderloin for $15/lb. After trimming, the edible yield is 7.5 lbs. What is the cost per edible pound?

Accepted Answer

$20.00

Answer

$15.00

Answer

$17.50

Answer

$22.50

Question 4

What is the primary purpose of a standardized recipe in a foodservice operation?

Accepted Answer

To ensure consistent quality, quantity, and cost for every production run

Answer

To impress health inspectors with documented procedures

Answer

To satisfy customer requests for recipe information

Answer

To track employee performance during food preparation

Question 5

Which of the following is included in 'prime cost' for a foodservice operation?

Accepted Answer

Food cost + total labor cost including benefits

Answer

Food cost + beverage cost only

Answer

All fixed costs including rent and utilities

Answer

Food cost + equipment depreciation

Question 6

What does a food cost variance report compare?

Accepted Answer

Theoretical (ideal) food cost to actual food cost

Answer

This week's sales to last week's sales

Answer

Kitchen labor hours to total hours scheduled

Answer

Menu prices to competitor pricing

Question 7

A menu item has a selling price of $18 and a food cost of $5.40. What is the contribution margin?

Accepted Answer

$12.60

Answer

$5.40

Answer

$18.00

Answer

$3.33