1 Spiral-shaped bacteria are distinguished by their length, the number and size of the spirals, and direction of the coil. 2  Short segments or incomplete spirals are common, as the comma-shaped Vibrios. 3  The spirochetes of syphilis are typical spiral bacteria. Spiral-shaped bacteria are distinguished by their length, the number and size of the spirals, and direction of the coil. 2  Short segments or incomplete spirals are common, as the comma-shaped Vibrios. 3  The spirochetes of syphilis are typical spiral bacteria.
If a restaurant does $20,000 per week and the total cost of food and beverages is $7,000 for that week, then the food cost is considered 35 percent. If, at the same restaurant, labor (including payroll taxes and benefits) equal $5,000 for the week, then the labor cost is 25 percent.
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.