A Restaurant is open only for 25 days in a month.

Expenses for the restaurant include raw material for each sandwich at $6.00 per slice, $1,046.00 as monthly rental and $294.00 monthly as insurance. They consider the cost of lost sales as $5.00 per item. They are able to sell any leftover sandwiches for $3. They prepares 200.00 sandwiches and sells them at a rate of $10.00/sandwich.
Today there was a party at nearby office so the demand for sandwiches rose to 214.00. How much profit did the restaurant earn today?

1 answer

To calculate the profit the restaurant earned today, we need to consider the revenue generated from the sales of sandwiches, the costs incurred in making the sandwiches, and the costs associated with lost sales and leftover sandwiches.

Here's a breakdown of the calculations:

  1. Cost of Materials for Sandwiches:

    • Number of sandwiches prepared: 200
    • Cost per sandwich (raw materials): $6.00
    • Total cost of raw materials: \[ 200 \text{ sandwiches} \times 6 \text{ dollars/sandwich} = 1200 \text{ dollars} \]
  2. Sales Revenue:

    • Selling price per sandwich: $10.00
    • Number of sandwiches sold: 200 (because they can only sell what they prepared)
    • Total sales revenue: \[ 200 \text{ sandwiches} \times 10 \text{ dollars/sandwich} = 2000 \text{ dollars} \]
  3. Cost of Lost Sales:

    • According to the problem, the restaurant could have sold 214 sandwiches, and they prepared only 200.
    • Number of potential lost sales: \[ 214 - 200 = 14 \text{ sandwiches} \]
    • Cost of lost sales: \[ 14 \text{ sandwiches} \times 5 \text{ dollars/sandwich} = 70 \text{ dollars} \]
  4. Leftover Sandwiches:

    • Since they prepared 200 sandwiches and sold all of them, there are no leftover sandwiches.
    • Revenue from leftover sandwiches: \[ 0 \text{ sandwiches} \times 3 \text{ dollars/sandwich} = 0 \text{ dollars} \]
  5. Total Costs:

    • Total costs include raw material costs, rental, and insurance. However, since those are monthly costs and we want the profit for just one day, we should factor in the daily proportional costs of rental and insurance.

    • Daily cost of rentals and insurance:

      • Monthly rental: $1,046.00
      • Monthly insurance: $294.00
      • Daily rental cost: \[ \frac{1046}{25} = 41.84 \text{ dollars/day} \]
      • Daily insurance cost: \[ \frac{294}{25} = 11.76 \text{ dollars/day} \]
      • Total daily fixed costs: \[ 41.84 + 11.76 = 53.60 \text{ dollars} \]
    • Total cost incurred today: \[ \text{Raw materials} + \text{Daily fixed costs} = 1200 + 53.60 = 1253.60 \text{ dollars} \]

  6. Profit Calculation:

    • Profit today = Total Sales Revenue - Total Costs - Cost of Lost Sales
    • Profit: \[ 2000 - (1253.60 + 70) = 2000 - 1323.60 = 676.40 \text{ dollars} \]

The restaurant earned a profit of $676.40 today.