Reported Costs Reported Cost per Reimbursable Meal Exhibit 9.1 presents the estimates of the mean reported cost of producing reimbursable lunches andbreakfasts. For the average SFA, the SY 1992-93 mean reported cost of producing a reimbursablelunch, in 2006 dollars, was $2.28, compared to $2.36 in SY 2005-06.or the average SFA the full cost of producing a reimbursable lunchwas 25 percent higher than the reported cost (mean full cost of $2.91 vs. mean reported cost of$2.36). 56 The total Federal subsidy for free lunches in SY 2005-06 ($2.51) was less than the mean full cost ofproducing a lunch ($2.91).
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