B D E G Menu Engineering (Kasavana & Smith) Item Price Cost MM% Total Item CM Item CM Category CM Rank Item Classification MM Rank 1 2 3 4 5 6 7 8 9 $21.00 $24.00 $18.00 $22.00 $16.00 $24.00 $35.00 $15.00 $22.00 $21.00 $23.00 $22.00 $7.13 $5.20 $5.54 $4.50 $4.25 $6.99 $13.21 $4.19 $7.99 $7.85 $6.05 $4.95 #of Menu Revenue Menu Cost Sold 20 50 25 45 23 9 29 40 10 18 85 19 373 10 11 12 Total AVG.(W) Cutoff points Category # of item MM % STAR CMS PLOWHORSE PUZZLE DOG Cutoff points MM% should be calcuated by: 1/(total number of menu items). 7. In this case. (1/12)..7 Why multiplying 70%: Kasavana and Smith who developed this techignue argued that an adjstment needs to be made to reflect real-life situation CM cutoff points: you have to calculate the sum of total item CM and cell address. 116. should be calculated by adding 12 above numbers. Then divide that number by total number of items sold (373). B D E G Menu Engineering (Kasavana & Smith) Item Price Cost MM% Total Item CM Item CM Category CM Rank Item Classification MM Rank 1 2 3 4 5 6 7 8 9 $21.00 $24.00 $18.00 $22.00 $16.00 $24.00 $35.00 $15.00 $22.00 $21.00 $23.00 $22.00 $7.13 $5.20 $5.54 $4.50 $4.25 $6.99 $13.21 $4.19 $7.99 $7.85 $6.05 $4.95 #of Menu Revenue Menu Cost Sold 20 50 25 45 23 9 29 40 10 18 85 19 373 10 11 12 Total AVG.(W) Cutoff points Category # of item MM % STAR CMS PLOWHORSE PUZZLE DOG Cutoff points MM% should be calcuated by: 1/(total number of menu items). 7. In this case. (1/12)..7 Why multiplying 70%: Kasavana and Smith who developed this techignue argued that an adjstment needs to be made to reflect real-life situation CM cutoff points: you have to calculate the sum of total item CM and cell address. 116. should be calculated by adding 12 above numbers. Then divide that number by total number of items sold (373)