Useful Formulas

• Food Variance Dollar Amount
• Royalty Sales x Food Variance %
• Labor Variance Dollar Amount
• Royalty Sales x Labor Variance %
• Actual Food %
• Food Cost / Royalty Sales
• Actual Labor %
• Labor Cost (including MGR) / Royalty Sales
• Food Variance
• (Food Cost - Ideal Food Cost) / Royalty Sales
• Labor Variance
• (Labor Cost - Ideal Labor Cost) / Royalty Sales
• Actual FL %
• (Food Cost + Labor Cost) / Royalty Sales
• Sales per Labor Hour
• Royalty Sales / (Actual Insider Hrs + Actual Driver Hrs)
• Contribution Margin
• Royalty Sales - Variable Costs
• Breakeven AWUS
• Weekly Fixed Costs / Contribution Margin Ratio
• Contribution Margin Ration
• 100% - Variable Costs %
• PCYA (Percent Change Year Ago)
• (Current Year Royalty Sales - Prior Year Royalty Sales) / Prior Year Royalty Sales

**P&L Profit DOES NOT EQUAL Cash

**Sales DOES NOT EQUAL Profits