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a) Calculate the direct materials cost per meal.
Ingredients |
Quantity required |
|
Total cost |
Steak |
0.33 kg |
€400 ¸ 60 portions = |
€6.67 |
Mixed salad |
1 bag |
€30 ¸ 100 bags = |
€0.30 |
French fries |
0.20 kg |
€60 ¸ 150 portions = |
€0.40 |
Onion rings |
5 |
5 rings x (€5 ¸ 100) = |
€0.25 |
Total cost per meal |
|
|
€7.62 |
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b) Calculate the direct labour cost per meal.
Staff |
Hours worked |
Rate per hour € |
Total cost € |
Chef (1 person) |
3 |
40 |
120 |
Commi chefs (2 persons) |
6 |
15 |
90 |
Waiting staff (4 persons) |
12 |
10 |
120 |
Total direct labour cost |
|
|
330 |
Total direct labour cost is €330 for a total of 70 meals. Thus the direct labour cost per meal amounts to €4.71
c) If the direct expenses relating to the wedding function amount to €300, calculate the prime cost per meal.
|
€ |
Direct materials |
7.62 |
Direct labour 330/70 |
4.71 |
Direct expenses 300/ 70 |
4.29 |
Prime cost per meal |
16.62 |
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