Prime Cost Calculator

Prime cost = COGS + total labor. It's the single most important number for restaurant profitability — everything else is fixed cost and profit.

Inputs

Total sales for the period

Cost of goods sold (food + beverage)

Total labor cost (wages + tax + benefits)

Results

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Prime Cost %

Prime cost ($) $0.00

Food/bev cost % —

Labor cost % —

Left for rent, overhead & profit $0.00

General guideline: prime cost under 60% is excellent, 60–65% is acceptable for most independents, and above 65% usually means it's time to dig into pricing, portions, or scheduling.