C D E G H Menu Engineering (Kasavana & Smith) Category Item Price Cost MM% Item CM Total Item CM MM Rank CM Rank Item Classification 1 NON $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 Sald 20 50 25 45 23 9 29 40 10 18 85 19 373 8 9 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 tochignue 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. 316. should be calculated by adding 12 above numbers Then divide that number by total number of items sold (373). C D E G H Menu Engineering (Kasavana & Smith) Category Item Price Cost MM% Item CM Total Item CM MM Rank CM Rank Item Classification 1 NON $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 Sald 20 50 25 45 23 9 29 40 10 18 85 19 373 8 9 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 tochignue 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. 316. should be calculated by adding 12 above numbers Then divide that number by total number of items sold (373)