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Prime Cost = Raw Materials + Direct Labor. The prime cost of a single bed frame is ($6,500 + $750) / 10, or $72.50. In order to generate a profit, the company must sell each frame for more than $72.50.
Step 4. Divide the menu price by the food cost to determine the percentage of the price that comes from food to begin determining if you have priced the meal correctly. For example, if you sell a meal for $18 and your food costs for that meal are $6, your food cost is 33 percent.Step 5. Calculate your overhead cost per meal served. This includes all of the nonfood costs to run your restaurant, such as labor, rent, marketing, taxes and other expenses.or example, if your overhead is $2,000 per day and you serve 250 customers daily, your overhead cost per person is $8. Include allowances for employee meals and food theft in the overhead figure, since these are not direct costs to serve a customer meal.