Presentation Cost Control
a) Baverage at 1st April 2016 + Purchase of raw materials baverage at 30th April 2016 1 500 +30 000 ------------ 31 500 ( total available for sale ) - 2 800 ------------ 28 700 ( cost of food issued ) + 580 + 2 200 ------------ 31 480 - 280 - 3 400 - 1 900 ------------ 25 900 - 1 500 ------------ 24 400 ( cost of food consumed ) - 3 300 ------------ 21 100 ( employees meals ) ------------ 21 100 ( cost of the consumed ) - 3 300 ( meals of employees ) ------------ 17 800 ( cost of food ) ------------ B) Calculate the food cost (%) if the average monthly food sales is RM65 000 Food cost (%) = Food Cost --------------- Food Sales = 17 800 ---------- 65 000 = 27.4 % C) Calculate the cost of baverage sold 1 500 +10 000 ------------