Actual vs Theoretical Food Cost — Free Variance Calculator

Find leakage between what you should spend and what you did spend. Updated November 2025.

Download Excel (.xlsx) Preview in Google Sheets

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How to use (30 seconds)
  1. Enter weekly Net Sales.
  2. Enter Theoretical COGS (from recipes/PMIX) and Actual COGS (inventory method).
  3. Variance = Actual − Theoretical. Express as % of Sales to spot leakage.
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Preview (Read-only Google Sheet)

Download Excel (.xlsx)

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