The two numbers that decide whether a restaurant makes money

Food Cost & Prime Cost

Food cost by vendor from received invoices, theoretical vs actual from recipes and sales mix, and the prime-cost gauge the whole operation answers to.

✓ 0.8 pts under the 60% target

Prime cost = food + bev + labor

Food + beverage cost$57,830 · 31.0%

Labor (incl. salaried)$52,610 · 28.2%

Prime cost$110,440 · 59.2%

Every point of prime cost at June volume is $1,864/month. That's the number to argue about, not the coffee order.

Theoretical vs actual food cost

1.7 pts

gap · $3,170 in June

Recipes and June's sales mix say food should have cost 29.3%; invoices say 31.0%. The gap is waste, portioning, comps, and theft. Biggest suspects: trout trim loss (logged 14 lb), Friday's dropped dessert tray, and the wings portion creeping from 8 to 9-10 pieces on busy nights.

June spend by vendor · from received invoices

Summit Provisions · proteins + dry$24,610

↑ 2.1% · beef up 6% since May, trout short twice

Green Basket Produce$11,890

↓ 1.4% · summer pricing

Bottle & Barrel · bar$8,970

flat

Cascade Dairy Co$6,240

flat

ClearWater Chemical + misc$6,120

flat

Total $57,830 · every invoice line lands as inventory at receiving, so these are received costs, not estimates.

Plate-cost calculator · live from vendor prices

Plate cost → cost %

Price watch · caught at receiving

Summit's ground-chuck price is up 6.2% since May 1. At June volume that's $58/month on the burger alone.

Options: hold price (burger cost % drifts 31.4% → 33.3%), take the burger to $17.50 (+$309/month at flat volume), or quote Green Basket's sister meat program. The calculator on the right already reflects the new invoice price.