- How it's produced
- Prime cost — food, beverage and labor
- Owner
- Unassigned
Assumed inputs — reasoned defaults
-
Food + labor prime cost (food + beverage + labor ÷ revenue): National Restaurant Association — Restaurant Operations & financial-performance research (prime cost — food + beverage + labor — runs a median ~60–65% of sales for full-service; food ~28–35%, labor ~33–37%) (https://restaurant.org/research-and-media/research/)
Confirm these in your contract/books to upgrade the evidence level.
Evidence level
value cited to a source-confirmed fact (gl:tx_2026_04_food_cost) — anchored to a ledger / model-run transaction
Observed
Explained
Inferred
Hypothesis