costed plateHow the calculation works
A cover is one guest served. Include all genuinely variable costs in the per-cover input. Keep fixed payroll and variable hourly labor in consistent categories so neither disappears nor gets counted twice.
Formula: Fixed costs ÷ (average spend − variable cost), rounded up.
Worked example
The starting inputs are illustrative assumptions: Fixed costs for the period ($): 18000; Average net spend per cover ($): 30; Variable cost per cover ($): 12. They produce 1000.00 covers. These inputs are editable and are not market prices or industry benchmarks.
Use the result
This is a planning model at a constant average spend and cost mix. If the guest mix changes or capacity is limited, the result needs another operating check.
Keep the period, unit and currency consistent across the inputs. A calculator cannot identify a missing cost from the figures you provide. Retain an invoice or stock-count record for the inputs, and use the result as a check on your operating decision.
Sources and method
Checked October 29, 2026. Example inputs and computed results are identified in the text.
- The Basic Calculation of Operating Costs. BC Cook Articulation Committee / BCcampus. Cost classifications and operating calculations. Checked 2026-10-29.