SUMMARY OF INDUSTRY STANDARDS

Prime cost • Full-service 65% or less of total sales • Limited-service 60% or less of total sales Food cost • Generally 27 to 32% of total food sales Alcoholic beverage costs • Liquor 17 to 20% of sales • Bar consumables 3 to 5% of sales • Bottled beer 24 to 28% of sales • Draft beer 16 to 19% of sales • Wine 34 to 46% of sales Nonalcoholic beverage costs • Soft drinks 10 to 15% of sales • Regular coffee 15 to 20% of sales • Specialty coffee 12 to 20% of sales • Iced tea 6 to 10% of sales • Still water 5 to 10% of sales • Sparkling water 15 to 25% of sales Paper cost • Full-service 1 to 2% of total sales • Limited-service 2 to 5% of total sales Rent and occupancy • Rent 8% or less of total sales • Occupancy 10% or less Payroll cost • Full-service 30 to 35% of total sales • Limited-service 25 to 30% of total sales Management salaries • 10% or less of total sales • Hourly employee gross payroll • Full-service 17 to 21% of total sales

• Limited-service 16 to 19% of total sales Employee benefits • 4 to 7% of total sales • 19 to 22% of gross payroll Sales per square meter • Losing money full-service USD 45 or less • Limited-service USD 60 or less • Break-even full-service USD 45 to USD 75 • Limited-service USD 60 to USD 90 • Moderate profit full-service USD 75 to USD 105 • Limited-service USD 90 to USD 120

• High profit full-service More than USD 105 • Limited-service More than USD 120