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Example 1: Current Product Price List, Cost of Sales, and Gross Margins

Product Name

Food

Cost

($)

Food

Cost

(%)

Selling

Price

($)

Gross

Profit

($)

Gross

Margin

(%)

A

B

C

D

E

F

French Bread

$0.43

21.6%

$1.99

$1.56

78.4%

Vienna Sticks

$0.38

21.2%

$1.79

$1.41

78.8%

Multigrain

$0.26

17.4%

$1.49

$1.23

82.6%

Whole Wheat

$0.65

21.7%

$2.99

$2.34

78.3%

Example 2: Product Mix

Category

Category

Sales

 

Product

Mix

(%)

Food

Cost

($)

Food

Cost

(%)

Gross

Profit

($)

Gross

Margin

(%)

A

B

C

D

F

G

H

Total Sales $2,000,000  

Breads

600,000

30.0%

150,000

25.0%

450,000

75.0%

Artisan Breads

160,000

8.0%

48,000

30.0%

112,000

70.0%

Rolls

400,000

20.0%

80,000

20.0%

320,000

80.0%

Pastries

160,000

8.0%

44,800

28.0%

115,200

72.0%

Cookies

140,000

7.0%

35,000

25.0%

105,000

75.0%

Cakes

200,000

10.0%

64,000

32.0%

136,000

68.0%

Bake-off Products

100,000

5.0%

45,000

45.0%

55,000

55.0%

Deli Products

160,000

8.0%

96,000

60.0%

64,000

40.0%

Grocery Products

80,000

4.0%

56,000

70.0%

24,000

30.0%

Retail Sales

$2,000,000

100.0%

$618,800

30.9%

$1,381,200

69.1%

 

Example 3: Sales, Customer Counts and Average Purchase

For the three Month Period January to March

 

Month Sales

Customer

Counts

Average

Purchase Per Customer

January $200,000 25,000 $8.00
February $210,000 28,000 $7.50
March $220,000 25,882 $8.50
Total $630,000 78,882 $7.99