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Inventory as of 11:59 PM June 30, 2019 On hand Value Unit cost A Item Unit 4/1 Hot Dogs 10# CS Hot Dog Buns 4 bags of 8 ea Cheese, shredded Ch 10 # CS Coney Sauce 25# Bag Onions Mustard 4/1 GL Cost $ $ $ $ $ $ 6 7 8 9 10 11 N 24.00 16.00 32.00 15.00 22.00 17.00 00 50# N Total $ . 13 14 15 Notes: One Pound of coney sauce is 12 ounces of volume Onions have a yield of 70% Inventory value as of May 31, 2019: $600 18 20 Opening Inventory Purchases Transfers in Closing inventory Transfers out Employee Meals Promos Cost of sales $ 600.00 $ 2,800.00 $ 100.00 $ 421.00 $ 100.00 $ 200.00 $ 300.00 1 Single Dog Menu price: 4.25 Quantity Cost per unit Ext. 600wN Item 4/1 Hot Dog Hot Dog Bun Total Food cost % Coney Dog Menu price 4.95 Quantity Cost per unit Ext. Item 4/1 Hot Dog Hot Dog Bun Coney Sauce Total 2 fluid oz 9 Food Cost % The Works Menu price 5.95 3 Quantity Cost per unit Ext. 6 2 fluid oz .5 oz Item 4/1 Hot Dog Hot Dog Bun Coney Sauce Onion Cheese, Shredded Ched Mustard Total 1 oz 9 .5 fluid oz Food Cost% 12 13 1 Double Dog Menu price 6.95 3 Item Cost per unit Ext. Quantity 2 4/1 Hot Dog Hot Dog Bun Coney Sauce Onion Cheese, Shredded Ched Mustard 2 fluid oz .5 oz 1 oz .5 fluid oz 7 8 9 Total Food cost % 12 13 CM Class MM Class Menu Class u 5 nu 800 Number Menu Sales Menu Item Sold Mix % Food Cost Price Total Sales COGS Item CM Hot Dog 400 Coney Dog The works 600 Double Dog 200 Totals 0% $ Averages Hints CM class is determined by assessing whether the item's CM is above or below the AVERAGE CM 7 2000 9 10 11 2 Sales Recap Food Sales Payroll Recap Wages Employee Bene. Employee meals $ 1,200.00 $ 500.00 $ 100.00 Sales tax 7% 11 12 13 14 15 General Ledger Dir. Oper. Music and Enter. Rep. and Maint. Admin. And Gen. Adv. And Promo Utilities Property Tax Rent and Misc. Insurance Lease Amort. Interest LT Depreciation $ 800.00 $ 150.00 $ 100.00 | $ 100.00 $ 75.00 $ 200.00 $ 150.00 $1,500.00 $ 150.00 $ 50.00 $ 50.00 $ 50.00 16 17 18 19 20 Profit and Loss Statement for the month of June Budget for the Month of June Variance Food Sales $11,200.00 Food Cost S - $ 2,250.00 20% Gross Profit on Sales $8,950.00 Operating Expenses Payroll Employee Benefits Direct Operating Music and Entertainment Repair and Maintenance Administrative and General Advertising and Promotional Utilities Total Operating Expenses $ 1,000.00 $ 500.00 $ 800.00 $ 150.00 $ 100.00 $ 100.00 $ 75.00 $ 200.00 $2,925.00 26% Profit Before Occupation Expenses $6,025.00 150 1500 150 Occupation Expenses Property Tax Rentals and Miscellaneous Insurance Lease Amortization Interest- long term Depreciation Total occupation expenses 50 50 50 $1,950.00 17% Profit before income tax $4,075.00 36% Inventory as of 11:59 PM June 30, 2019 On hand Value Unit cost A Item Unit 4/1 Hot Dogs 10# CS Hot Dog Buns 4 bags of 8 ea Cheese, shredded Ch 10 # CS Coney Sauce 25# Bag Onions Mustard 4/1 GL Cost $ $ $ $ $ $ 6 7 8 9 10 11 N 24.00 16.00 32.00 15.00 22.00 17.00 00 50# N Total $ . 13 14 15 Notes: One Pound of coney sauce is 12 ounces of volume Onions have a yield of 70% Inventory value as of May 31, 2019: $600 18 20 Opening Inventory Purchases Transfers in Closing inventory Transfers out Employee Meals Promos Cost of sales $ 600.00 $ 2,800.00 $ 100.00 $ 421.00 $ 100.00 $ 200.00 $ 300.00 1 Single Dog Menu price: 4.25 Quantity Cost per unit Ext. 600wN Item 4/1 Hot Dog Hot Dog Bun Total Food cost % Coney Dog Menu price 4.95 Quantity Cost per unit Ext. Item 4/1 Hot Dog Hot Dog Bun Coney Sauce Total 2 fluid oz 9 Food Cost % The Works Menu price 5.95 3 Quantity Cost per unit Ext. 6 2 fluid oz .5 oz Item 4/1 Hot Dog Hot Dog Bun Coney Sauce Onion Cheese, Shredded Ched Mustard Total 1 oz 9 .5 fluid oz Food Cost% 12 13 1 Double Dog Menu price 6.95 3 Item Cost per unit Ext. Quantity 2 4/1 Hot Dog Hot Dog Bun Coney Sauce Onion Cheese, Shredded Ched Mustard 2 fluid oz .5 oz 1 oz .5 fluid oz 7 8 9 Total Food cost % 12 13 CM Class MM Class Menu Class u 5 nu 800 Number Menu Sales Menu Item Sold Mix % Food Cost Price Total Sales COGS Item CM Hot Dog 400 Coney Dog The works 600 Double Dog 200 Totals 0% $ Averages Hints CM class is determined by assessing whether the item's CM is above or below the AVERAGE CM 7 2000 9 10 11 2 Sales Recap Food Sales Payroll Recap Wages Employee Bene. Employee meals $ 1,200.00 $ 500.00 $ 100.00 Sales tax 7% 11 12 13 14 15 General Ledger Dir. Oper. Music and Enter. Rep. and Maint. Admin. And Gen. Adv. And Promo Utilities Property Tax Rent and Misc. Insurance Lease Amort. Interest LT Depreciation $ 800.00 $ 150.00 $ 100.00 | $ 100.00 $ 75.00 $ 200.00 $ 150.00 $1,500.00 $ 150.00 $ 50.00 $ 50.00 $ 50.00 16 17 18 19 20 Profit and Loss Statement for the month of June Budget for the Month of June Variance Food Sales $11,200.00 Food Cost S - $ 2,250.00 20% Gross Profit on Sales $8,950.00 Operating Expenses Payroll Employee Benefits Direct Operating Music and Entertainment Repair and Maintenance Administrative and General Advertising and Promotional Utilities Total Operating Expenses $ 1,000.00 $ 500.00 $ 800.00 $ 150.00 $ 100.00 $ 100.00 $ 75.00 $ 200.00 $2,925.00 26% Profit Before Occupation Expenses $6,025.00 150 1500 150 Occupation Expenses Property Tax Rentals and Miscellaneous Insurance Lease Amortization Interest- long term Depreciation Total occupation expenses 50 50 50 $1,950.00 17% Profit before income tax $4,075.00 36%