costed plateHow the calculation works
Use the same accounting period for each input. Labor should include employer costs and benefits when comparing with a benchmark that includes them. Enter food usage cost rather than purchases alone.
Formula: (Food and beverage cost + labor cost) ÷ sales × 100.
Worked example
The starting inputs are illustrative assumptions: Food and beverage cost ($): 32000; Wages, salaries and benefits ($): 33000; Net sales for the same period ($): 100000. They produce 65.00%. These inputs are editable and are not market prices or industry benchmarks.
Use the result
Do not add separately published median food and labor percentages to claim a median prime cost. The sum of medians need not equal the median of the sum.
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.
- New resource provides insights into operational realities. National Restaurant Association. 2024 limited-service prime cost median; do not add separate medians to infer another median. Checked 2026-10-29.