Professional Documents
Culture Documents
2006 2008
Salaried Hourly Salaried
Full-Service Restaurants (All) 40% 92% 37%
Full-Service Restaurants (Company-Owned) 55% 80% 50%
Full-Service Restaurants (Private Corporation) 50% 91% 33%
Full-Service Restaurants (Average Check $10-$14.99) 40% 91% 50%
Limited Service Restaurants (All) 52% 107% 33%
Limited Service Restaurants (Company-Owned) 50% 75% 33%
Limited Service Restaurants (Private Corporation) --- 99% 33%
Limited Service Restaurants (Average Check $6.50/7.50+) --- 94% ---
2008 2010
Hourly Salaried Hourly
89% 33% 71%
91% 33% 92%
88% 27% 67%
89% 25% 69%
113% --- ---
141% --- ---
94% --- ---
82% --- ---
Notes:
(1) Pre-ShareIt, WrapItUp weekly variable pay was guaranteed and based on volume; the industry benchmark was an incentive-based paym
on quantified metrics. Post-ShareIt, this amount is the profit distribution.
Total Annual
Pay
$46,800
$87,776
$80,756
$57,200
$35,100
$48,880
$42,900
$44,252
Pre-Share It
Income Month 1 Month 2 Month 3 Month 4
Retail Sales 100 100 100 100
Expenses
Manager Salaries 9.1 9.8 11.7 11.4
Crew Salaries 15.1 14.3 14.9 13.8
Benefits 2.6 3.0 2.9 4.1
Total Labor Expenses 26.8 27.1 29.5 29.3
Expenses
Manager Salaries 9.1 9.6 11.1 10.7
Crew Salaries 15.4 14.6 15.2 14.1
Benefits 2.7 3.1 3.0 4.2
Total Labor Expenses 27.2 27.3 29.3 29.0
Month 5 Month 6
100 100
7.8 9.0
14.1 14.4
3.1 1.6
25.0 25.0
30.5 30.2
2.0 1.4
2.1 1.8
1.8 2.1
36.4 35.5
38.6 39.5
3.0 3.1
12.3 10.3
15.3 13.4
23.3 26.1
Month 5 Month 6
110.0 111.0
5.8 7.0
115.8 118.0
7.3 8.5
14.4 14.7
3.2 1.6
24.8 24.8
32.3 31.7
2.1 1.5
4.2 4.2
2.0 2.3
40.6 39.7
50.4 53.5
2.9 2.9
12.1 10.1
15.0 13.1
35.4 40.5
Case Exhbit 3b
Common-Sized Income Statement - Costa Mesa Store
Pre-Share It
Income Month 1 Month 2 Month 3
Sales 100 100 100
Expenses
Manager Salaries 9.1 9.8 11.7
Crew Salaries 15.1 14.3 14.9
Benefits 2.6 3.0 2.9
Total Labor Expenses 26.8 27.1 29.5
Expenses
Manager Salaries 8.9 9.5 11.1
Crew Salaries 13.6 12.7 13.0
Benefits 2.3 2.6 2.5
Total Labor Expenses 24.8 24.8 26.5