Variance diagnosis
Actual vs theoretical food cost
Compare inventory-based actual food cost with recipe-and-sales-based theoretical food cost.
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Live result
Actual minus theoretical variance$1,40019,600 actual COGS.
Formula
How the calculation works
Variance = actual COGS − theoretical COGSWorked example
Actual COGS of $19,600 against $18,200 theoretical COGS creates an unfavorable $1,400 variance.
Example only. It is not a benchmark or recommendation.