Question: As a Cost Controller for the Starlight Cafe, you are reviewing the last two months menu engineering spreadsheets with your chef. Both of you are
As a Cost Controller for the Starlight Cafe, you are reviewing the last two months menu engineering spreadsheets with your chef. Both of you are interested to know about the performance of the core menu items that may have been affected by the Covid-19 pandemic. You are trying to identify high- or low-profit items, as knowing this information would allow the chef to make changes to the menu items accordingly.
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- Complete the menu engineering worksheet for the Starlight Cafe by filling the missing information in Table 1.0
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- Based on the completed menu engineering for the Starlight Caf in (a) above, propose action plans for all the menu items based on Menu Item Classification. (12 marks)
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- Both of you know that the cost of cheese will increase by 2% with immediate effects. Explain how you plan to offset the cost increase, while maintaining the operations standard food cost percentage. Your plan should ensure customers will not be able to discern any difference in product quality or consistency. (6 marks)

Table 1.0: Starlight Cafe Menu Engineering Worksheet Menu Item Number Sold Menu Mix (%) Food Cost (RM) Sales Price (RM) Item CM (RM) Menu Cost (RM) Total Sales (RM) Menu CM (RM) CM Category MM Category Menu Item Classification 170 8% 4.65 15.50 10.85 L H P/HORSE 90 4% 6% 15.80 6.20 (IT) 32 123 790.50 1422.00 762.60 16.20 12.60 18.80 2,635.00 2,880.00 2,312.40 5,084.40 1,844.50 1,458.00 1,549.80 3,304.86 (vii) H (viii) L (ix) L (x) L (xl) puzzle (xii) dog) 223 11% 7.98 22.80 14.82 1779.54 L H P/HORSE Chilli-Cheese Beef Hot Dog Seafood Platter Chicken Strips Bacon Cheese Burger Greek Salad with Chicken Impossible Burger Personal Pizza 12" Fish and Chips Lamb Chop Spicy Chicken Sandwich 250 5.04 16.80 11.76 P/HORSE 11.52 10.15 185 310 200 160 (ii) 15 9% 15% 10% 8% 17% STAR STAR 28.80 29.80 24.80 33.80 8.10 17.28 19.65 16.70 20.28 1260.00 4,200.00 2,940.00 2131.275,328.00 3,196.80 3146.50 9,238.00 6,091.50 1620.00 4,960.00 3,340.00 2163.20 5,408.00 3,244.80 2310.00 7,280.00 4,970.00 H H H H IIIIII STAR STAR 13.52 6.60 350 20.80 14.20 L P/HORSE Total Covers (i) 2061 49,325.80 (iv) 31.940.26 Average CM (v) 15.49 Item Percentage (vi) 7 END OF FINAL ASSESSMENT Table 1.0: Starlight Cafe Menu Engineering Worksheet Menu Item Number Sold Menu Mix (%) Food Cost (RM) Sales Price (RM) Item CM (RM) Menu Cost (RM) Total Sales (RM) Menu CM (RM) CM Category MM Category Menu Item Classification 170 8% 4.65 15.50 10.85 L H P/HORSE 90 4% 6% 15.80 6.20 (IT) 32 123 790.50 1422.00 762.60 16.20 12.60 18.80 2,635.00 2,880.00 2,312.40 5,084.40 1,844.50 1,458.00 1,549.80 3,304.86 (vii) H (viii) L (ix) L (x) L (xl) puzzle (xii) dog) 223 11% 7.98 22.80 14.82 1779.54 L H P/HORSE Chilli-Cheese Beef Hot Dog Seafood Platter Chicken Strips Bacon Cheese Burger Greek Salad with Chicken Impossible Burger Personal Pizza 12" Fish and Chips Lamb Chop Spicy Chicken Sandwich 250 5.04 16.80 11.76 P/HORSE 11.52 10.15 185 310 200 160 (ii) 15 9% 15% 10% 8% 17% STAR STAR 28.80 29.80 24.80 33.80 8.10 17.28 19.65 16.70 20.28 1260.00 4,200.00 2,940.00 2131.275,328.00 3,196.80 3146.50 9,238.00 6,091.50 1620.00 4,960.00 3,340.00 2163.20 5,408.00 3,244.80 2310.00 7,280.00 4,970.00 H H H H IIIIII STAR STAR 13.52 6.60 350 20.80 14.20 L P/HORSE Total Covers (i) 2061 49,325.80 (iv) 31.940.26 Average CM (v) 15.49 Item Percentage (vi) 7 END OF FINAL ASSESSMENT
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