The two criteria for determining which menu items should be featured on a menu have been food cost percentage and gross profit. Food cost percentage is calculated by dividing the cost of the menu item ingredients, including surrounding dish items, e.g., salad, bread and butter, condiments, etc. by the menu price. Gross profit is calculated by subtracting the menu cost as previously defined, from the menu price. Advocates of menu engineering believe that gross profit trumps food cost so they tend to identify menu items with the highest gross profit, items like steaks and seafood, as the items to promote.