Craig Macfarlane Leaders in Business Innovation

WEEKLY F&B INCOME & EXPENSES (G.S.T. Inclusive) Meet Budget Food Sales $15,317 Beverage Sales $10,338 Plus Free Coffees $416 Retail Sales $530 TOTAL SALES $26,602 Less Deductions $2,340 Less Wastage $27 Less Ups & Downs $2 Café Sales $ 24,232 Difference $ - Actual Banked $24,232 Add back Accounts to be Charged $542 INCOME (inc gst) RELATED TO COGS $24,770 INCOME (excl gst) RELATED TO WAGES $22,021 Food Purchases $4,855 Beverage Purchases $2,866 TOTAL COGS $7,721 Wages FOH $3,800 Wages BOH $4,000 OPERATIONAL WAGES $7,800 35%

BUDGET SALES $24,000 BUDGET COGS % 30.0% BUDGET OPERATIONAL WAGES % 32.0% BUDGET TOTAL WAGES % 36.0% Summary Week Annual COGS at 32% $482.13 $25,071 Wages at 35% $439.59 $22,859 Potential lost income p/a $47,929