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
------------
11 500 ( total available for sale the month )
- 600
------------
10 900 ( cost of baverage issued )
- 800 ( transfer from bar )
+ 280 ( transfer to bar )
------------
10 380
------------
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
------------
11 500 ( total available for sale the month )
- 600
------------
10 900 ( cost of baverage issued )
- 800 ( transfer from bar )
+ 280 ( transfer to bar )
------------
10 380
------------
Ulasan
Catat Ulasan