Fictional worked example
Worked example: burger portion cost
A fictional burger using a patty, bun, cheese, sauce, garnish, labor, and takeaway packaging.
Ingredients$2.84
Direct labor$0.90
Packaging$0.42
Fixed variable cost$4.16
Net selling price$12.00
3% payment fee$0.36
Contribution$7.48
These values are invented solely to demonstrate the formula. They are not market benchmarks, operating advice, or observed data.