Components of the Full Cost of Reimbursable Lunches Exhibit 4.13 presents a summary of the components of the full cost of reimbursable lunches. 60 Forthe average SFA, food costs per reimbursable lunch were $1.09 in SY 2005-06, with mean labor costsof $1.39, and other costs averaging $0.43.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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