Question

We decided to open a Japanese Authentic Steamboat Restaurant “Yoyogi Japanese Steamboat

I need to do this part

Create a job cost sheet for a “hypothetical average” customer that includes estimates of the major costs of serving that customer. How much do you think you would need to change to cover all of the costs plus provide a reasonable profit for yourself?

Note:
This is assignment for cost and management subject

Answer 1

A job cost sheet for a “hypothetical average” customer is provided below. All costs are in USD (i.e. US dollars).

Direct Material	Amount
Cost of food and drinks including sushi, noodles, sake, a starter and a dessert	50
Total direct materials	50
Direct labor
Cook	10
Server	5
Total direct labor	15
Overheads	5
Total	70

The above cost sheet shows cost in the form of direct materials, direct labor and overheads. Direct materials for an average customer will include the cost of sushi, noodles, an appetizer, a Sake drink and a dessert. This is what an average customer orders and eats in a Japanese restaurant. Besides this there will be the cost of labor like the salaries and wages being paid to the chef and the team of cooks working under the chef and the server or the waiter who will serve the meals to the customer. Lastly there will be indirect costs like rental costs, cost of electricity, of gas etc.

I will add a profit margin of 20% and so the charge will be $70*(1+20%)

= $84 per customer