2026 ManageFirst Foodservice Cost Control Practice Test - Complete Prep Guide

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If the hotel lobby coffee and pastry bar had requisitions of $565, transferred in goods of $25, and transferred out goods of $50, what would its daily food cost be?

$490

$565

$590

$540

The daily food cost for an outlet is found by accounting for what was requisitioned for use, plus what was brought in, minus what was transferred out. Requisitions of 565 reflect the amount charged to the lobby bar from the storeroom for that day. Transfers in of 25 add to the bar’s available inventory and are part of the day's cost when used. Transfers out of 50 reduce the bar’s cost because those items were moved elsewhere. So the calculation is 565 + 25 − 50 = 540. Therefore, daily food cost is 540.

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