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MCQs on Basics of food and beverage costing

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 1. If 24 bottles of beer cost $35.95, the unit cost for one bottle of beer would be $2.10.

A. True

B. False

2. An insurance premium, property taxes, and depreciation of equipment are all examples of a variable cost.

A. True

B. False

3. An increase of food and beverage sales will normally not affect a fixed cost.

A. True

B. False

4. Controllable costs, such as cost of food and beverage, change as sales volumes change.

A. True

B. False

5. In the foodservice industry, the overhead costs refer to all costs other than prime costs.

A. True

B. False

6. In restaurant terminology the word Covers normally refers to the number of napkins used per service period.

A. True

B. False

7. Turnover refers to the number of occupied seats during a specific service period divided by the total number of restaurant seats.

A. True

B. False

8. Restaurants, who depend principally on processed or convenience foods, usually have a higher food cost and a lower labour cost than restaurants that process their own raw ingredients.

A. True

B. False

9. Total sales must not exceed total costs if a foodservice enterprise is to be profitable.

A. True

B. False

10. Leading edge foodservice businesses create social, environmental, and economic values and contribute to vigorous communities and healthy ecosystems in order to connect to the needs of today's consumer market.

A. True

B. False

11. In the food and beverage industry, prime costs refer to the cost of goods incurred in

A. food and beverage only.

B. mortgage and property taxes.

C. food, beverage and payroll.

D. gratuities.

12. In the food and beverage industry, payroll costs are often referred to as

A. labour cost.

B. fixed costs.

C. unit costs.

D. historical costs.

13. If 270 seats were used for dinner in a 180-seat restaurant, the turnover would be

A. 0.67.

B. 2.

C. 1.5.

D. 1.

14. ___ is a term used to describe the relative quantity sold of any menu items as compared with other items in the same category.

A. Total covers

B. Seat turnover

C. Sales mix

D. Prime cost


15. Which one of the following is the most typical formula for cost percent?

A. Cost ÷ Covers Served = Cost Percent

B. Cost ÷ Sales = Cost Percent

C. Sales ÷ Cost = Cost Percent

D. Profit ÷ Cost = Cost Percent

16. If your food cost is 38%, this means that 38% of the income from sales of food has gone to cover

A. overhead.

B. labour.

C. food.

D. food and labour.

17. On September 13 a restaurant served 650 people with total food and beverage sales of $22,100. What is the average cheque (per cover)?

A. $ 34

B. $ 3.40

C. $ 30

D. $ 0.029



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