Some restaurant chefs choose to simplify the costing process by costing only the center-of-the-plate item (the steak, the chicken breast, etc.) and adding on a value, either as a percentage or dollar amount, to account for all of the accompaniments.

a). What are the pros and cons to this approach?

b). In what types of restaurants would this approach not work?

c). What concept might help a restaurant account for all of its costs when costing only the center-of-the-plate item?