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A 50,000 sales week at 68 percent
Food and beverage cost 18,000. Labor costs 16,000. Sales are 50,000. The Association’s limited-service median was 65 cents of each sales dollar. These three boxes are an example, so you can see the arithmetic next to that median.
Food and beverage cost: 25% lower
Change food and beverage cost to 13,500 while keeping the other example values the same.
Food and beverage cost: 25% higher
Change food and beverage cost to 22,500 while keeping the other example values the same.
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Quick answer
What does the Restaurant prime cost calculate?
What share of sales goes to food and labor? This calculator uses food and beverage cost, labor cost, and sales to estimate food, beverage, and labor against sales immediately in your browser.
With the values currently entered, the result is 68% — of sales. It also shows prime cost, food and beverage share, and labor share.
How to use the Restaurant prime cost
- Replace the example values with your own numbers.
- Review the result and supporting figures as they update automatically.
- Check the formula and assumptions before using the estimate for a decision.
Inputs used
- Food and beverage cost
- Labor cost
- Sales
Restaurant prime cost formula
Prime cost = food and beverage + labor. Prime cost percent = that sum ÷ sales.
Assumptions
- The National Restaurant Association’s August 20, 2025 release describes prime costs as food, beverage, and labor. It reported a median of 65 cents of every sales dollar for limited-service restaurants. This page divides the amounts you type by sales.
- The labor box is the payroll figure you choose. Wages, employer taxes, and benefits can all sit there. Keep the same definition each week you compare.
Verify the inputs
Authoritative sources
These sources explain the definitions, factors, or rules behind this tool. Their geographic scope is shown because an official source for one country is not automatically valid somewhere else.
Sources do not endorse Calculum. Check the source date, scope, and your own documents before making a financial, tax, insurance, or reporting decision.
Practical guide
Restaurant prime cost example and edge cases
Restaurant prime cost adds food, beverage, and labor, then divides by sales. The National Restaurant Association describes those three as prime costs. Its August 20, 2025 release reported a limited-service median of 65 cents of every sales dollar.
Example: A 50,000 sales week at 68 percent
Food and beverage cost 18,000. Labor costs 16,000. Sales are 50,000. The Association’s limited-service median was 65 cents of each sales dollar. These three boxes are an example, so you can see the arithmetic next to that median.
- Food and beverage cost
- 18,000
- Labor cost
- 16,000
- Sales
- 50,000
Calculated result68%of sales
18,000 plus 16,000 is 34,000. That is 68 percent of 50,000, or 68 cents of each sales dollar. Food and beverage are 36 percent. Labor is 32 percent. The 65-cent median is the limited-service figure from the August 20, 2025 release.
Example results use the default display profile. The calculator above follows your selected country and units.
How to read the result
- Read the percent first. Then look at the two shares. In this example food and beverage are 36 percent of sales and labor is 32 percent, and those two shares are the 68 percent prime cost.
- The Association’s 65 cents is the limited-service median in the August 20, 2025 release. This example lands at 68 cents. Use that median as a comparison when the restaurant is limited-service.
Edge cases worth checking
Catering deposits are inside sales
A deposit for a banquet next month belongs to a later week. Leave it out of this sales box, or the percent describes food the dining room has not served yet.
The owner draw is inside labor
An owner draw is a different payment from crew payroll. Add it when you want the comparison to include what you pay yourself. Leave it out and the labor share describes staff payroll alone.
What changes the result most
Food and beverage cost
Use a current amount for food and beverage cost. Include fees or recurring costs that belong in the same figure.
Labor cost
Use a current amount for labor cost. Include fees or recurring costs that belong in the same figure.
Sales
Use a current amount for sales. Include fees or recurring costs that belong in the same figure.
Try a different scenario
Small changes show whether the answer is stable or sensitive.
Food and beverage cost: 25% lower
13,50059%of sales
Food and beverage cost: 25% higher
22,50077%of sales
Labor cost: 25% higher
20,00076%of sales
Common mistakes
Check food and beverage cost
The National Restaurant Association’s August 20, 2025 release describes prime costs as food, beverage, and labor. It reported a median of 65 cents of every sales dollar for limited-service restaurants. This page divides the amounts you type by sales. Make sure this matches the number you enter.
Keep sales consistent
The labor box is the payroll figure you choose. Wages, employer taxes, and benefits can all sit there. Keep the same definition each week you compare. Use the same units and time period throughout the calculation.
Do not rely on one restaurant prime cost scenario
Run a cautious case and an optimistic case. The range is often more useful than one exact-looking number.
Use this result well
What share of sales goes to food and labor?
It does not replace a quote, contract, accountant, or local employment guidance.