T2ENGAS Unit Test

What is the main purpose of controlling food costs in a foodservice operation?

• To increase menu prices

• To ensure high food quality

• To maintain profitability while delivering quality food

• To reduce portion sizes

The cost of food sold is calculated using which formula?

• Beginning inventory + Purchases - Ending inventory

• Ending inventory + Purchases - Beginning inventory

• Total Sales - Gross profit

• Purchases + Sales

If the cost of goods sold (COGS) for a restaurant is ₱30,000 and the sales revenue is ₱100,000, what is the food cost percentage?

• 30%

• 15%

• 25%

• 50%

To reduce food costs, a restaurant can implement which of the following strategies?

• Increase portion sizes

• Improve inventory control

• Lower menu prices

• Decrease staff training

Which of the following would be considered a fixed food cost?

• Meat purchase

• Utility bills for the kitchen

• Staff wages for chefs

• Seasonal vegetable purchase

Labor cost as a percentage of sales is often calculated by:

• Dividing the total labor expense by total revenue

• Dividing the labor expense by the gross profit

• Multiplying the number of staff hours by the average wage rate

• Subtracting the total labor expense from the sales revenue

Which of the following is a good practice to control labor costs in a foodservice establishment?

• Overstaffing during peak hours

• Efficient scheduling based on demand

• Allowing staff to work overtime regularly

• Using temporary labor for all tasks

If a restaurant has ₱50,000 in labor costs and ₱200,000 in sales, what is the labor cost percentage?

• 25%

• 20%

• 15%

• 10%

Which of the following is an example of indirect labor costs in a restaurant?

• Kitchen staff wages

• Waitstaff tips

• Payroll taxes

• Chef’s salary

Which of the following would most likely decrease labor costs without sacrificing service?

• Cross-training employees for multiple roles

• Hiring more employees during slow hours

• Decreasing employee working hours

• Offering overtime to staff regularly