Part A Part B

Particular Planned Planned_2 Flexi Actual Variance

Average Weekly Meals 3,850 3,700 4,025 4,025
Total Annual Meels 200,200 192,400 209,300 209,300 -
Total Lunches 80,080 76,960 104,650 104,650 -
Total Dinners 120,120 115,440 104,650 104,650 -
Luch Rate 7.5 7.5 7.5 7.5 -
Dinner Rate 10.5 10.5 11.0 11.0 -
Total Gross Revenue 1,861,860 1,789,320 1,936,025 1,936,025 -
Net Lunch Rate 7.0 7.0 6.5 6.5 -
Net Dinner Rate 10.0 10.0 10.0 10.0 -
Net Revenue 1,761,760 1,693,120 1,726,725 1,726,725 -
Expenses
Food Exp (Variable) (55%) 1,024,023 984,126 1,064,814 1,025,870 -38,944
Labour
Cooks (Fixed) 104,000 104,000 104,000 100,000 -4,000
Servers & Cashiers (Variable) 96,096 92,352 100,464 85,800 -14,664
Total Labour 200,096 196,352 204,464 185,800 -18,664
Operating Expense 148,949 143,146 154,882 152,450 -2,432
Contribution 388,692 369,496 302,565 362,605 60,040
Advertising 65,165 62,626 67,761 78,625 10,864
Miscellaneous Exp 3,000 3,000 3,000 3,320 320
Depreciation 24,000 24,000 24,000 24,000 -
Insurance 9,400 9,400 9,400 9,780 380
License & Fee 11,700 11,700 11,700 10,940 -760
Rent (Base) 72,000 72,000 72,000 72,000 -
Rent (Overage) 3,093 - 6,801 6,801 -
Management Expense 95,000 95,000 95,000 98,000 3,000
Profit 105,334 91,770 12,903 59,139 46,236

46,195

28800
31792.207792
B Part C (2004)
Favourable ? Planned Flexi Actual Variance Favourable ?
4,100 4,250 4,250
- 213,200 221,000 221,000 - -
- 106,600 132,600 132,600 - -
- 106,600 88,400 88,400 - -
- 7.5 7.0 7.0 - -
- 11.0 11.0 11.0 - -
- 1,972,100 1,900,600 1,900,600 - -
- 7.0 6.5 6.5 - -
- 10.0 10.5 10.5 - -
- 1,812,200 1,790,100 1,790,100 - -
- - -
Favourable 1,084,655 1,045,330 1,050,533 5,203 UnFavourable
- - -
Favourable 104,000 104,000 104,000 - -
Favourable 87,360 90,556 88,400 -2,156 Favourable No Changes in price.
Favourable 191,360 194,556 192,400 -2,156 Favourable
Favourable 157,768 152,048 150,168 -1,880 Favourable
Favourable 378,417 398,166 396,999 -1,167 Favourable
UnFavourable 69,024 66,521 70,921 4,400 UnFavourable
UnFavourable 3,000 3,000 3,260 260 UnFavourable
- 24,000 24,000 24,000 - -
UnFavourable 9,500 9,500 9,650 150 UnFavourable
Favourable 11,000 11,000 11,170 170 UnFavourable
- 72,000 72,000 72,000 - -
- 8,605 5,030 5,030 - -
UnFavourable 101,000 101,000 100,500 -500 Favourable
Favourable 80,289 106,115 100,468 -5,647 UnFavourable

Planned Profit 105,334 80,289 27200

27869
Plus PI of -669
More Customers 15202 11515 3.25
Higher Gross Check 14913 -18895.5 -2174.25

Less PI of
Customer Mix -17895 -10995 Planned Profit
Coupon -104650 44200
12,903 106,113 Plus PI of
More Customers
Plus Fav Exp Var Coupon
20936
18008 Less PI of
 4000 Lower Gross Check
21264 Customer Mix
760
2432 Plus Favourable Exp Variances
Server Eff Var
-6600 OOE Var
-10864 Mgmt Exp
-320
-380 Less Adv Exp Var
-3000 Food
Adv
59,139 Misc
Insurance
Licence

Overall PI
 2003- Profit Impact of top line factors 2004 - profit impact of top line factors
Customers Customers Mix Gross Check Discount Customers Customer Mix Gross Chec
175 4,025 4,025 4025 150 4250 4250
9,100 209,300 209,300 209300 7800 221000 221000
3640 20,930.0 104650 104650 132600
5460 -20,930.0 104650 104650 88400
7.5 7.5 0 9.25 -0.35 -0.5
10.5 10.5 0.5 8.90 0
84630 -62790 52325 72150 -77350 -66300
7 7 0 8.50 -0.30 -0.50
10 10 0.5 8.20 0
80080 -62790 52325 -104650 66300 -66300 -66300

46546.5 -34534.5 28779 39683 -42543 -36465

4,368 3198
4368 0 0 3198 0
6770.4 -5023.2 4186 5772 -6188 -5304
22395.1 -23232.3 19360 -104650 17648 -17570 -24531
2962.05 -2197.65 1831 2525 -2707 -2320.5

4231.5 -3139.5 2616 3608 -3868 -3315

15202 -17895 14913 -104650 11515 -10995 -18895.5

Alex
Plus
29142.8571 Food usage
server usage

80,289

11515
44200
 -18896
-10995

ourable Exp Variances

2,156
1,880
500

5,203
-4,400
-260
-150
-170

-5,647
f top line factors
Discount
4250
221000
132600
88400

0.5
44200

44200

44200
 COOK'S VARIANCE- 2003 SERVER'S VARIAN

SP STAP SM ATW ATP AP SP STAP

13 8000 8000 8000 8000 12.5 3 33488

104000 104000 104000 104000 100000 100464

LEV 0 LEV
LMV 0 LMV
LITV 0 LITV
LPV 4000 Favourable LPV
LCV 4000 Favourable LCV

Higher M
SERVER'S VARIANCE - 2003 FOOD COST'S VARIANCE - 2004

SM ATW ATP AP SP*SQAP SP*SM SP*AM

26400 26400 26400 3.25 55% OF GR 55% OF GR AP = 1.01(SP)

79200 79200 79200 85800 1,045,330.00 1,045,330.00 1,040,131.68

21264 Favourable MYV 0

0 MMV 5198 Favourable
0 MEV 5198
-6600 Adverse MPV -10401 Unfavourable
14664 Favourable MCV -5203 Unfavourable
- 2004

AP*AQC

1,050,533.00