How do I choose the Variable %?

Use your combined COGS + hourly labor + delivery commissions + comps as a percentage of sales. If unsure, start with your average Prime Cost % and add any additional variable fees.

What average check should I use?

Use your typical, blended average check including beverages. If you have strong daypart swings, run separate scenarios per daypart.

How do seats and turns affect targets?

Seats × turns per hour approximates your maximum hourly capacity. If the calculator’s target covers/hour exceed capacity, raise prices, improve margin, or add hours/seats.

Break-Even & Target Sales Calculator (Free)

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Need the walkthrough? Read the guide.

Related: Prime Cost · Effective Rate · AvT Variance

How it works (30 seconds)

Fixed costs = rent, insurance, base salaries, etc. (weekly).
Variable % = COGS + hourly labor + delivery fees + comps as a % of sales.
Contribution margin = 1 − variable %. Break-even sales = fixed ÷ margin.

Quick calculator (demo)

Fixed Costs per Week ($) Variable Cost % of Sales (0.00–1.00)

Average Check ($) Target Weekly Profit ($, optional)

Days Open per Week Operating Hours per Day

Seats in Dining Room (optional) Turns per Hour (optional)

You’ll get

Break-even sales/week and with target profit
Required covers/day and per hour
Seats/hour target (optional seat/turn inputs)
“What-if” sensitivity to variable %

Plain English: Variable Cost % is “everything that moves when you ring a sale” ÷ sales — food and beverage COGS, hourly labor, delivery commissions, credit card % fees, and comps/discounts tied to sales.

Pro tips

Include delivery commissions and comps in your variable %.
Recalculate monthly — update fixed costs after any lease/insurance change.
Cross-check with Prime Cost weekly to keep the margin honest.

Example from start to finish:
1) Last month you did $40,000 in sales.
2) Your “moves with sales” costs were:
– Food & beverage COGS: $14,000
– Hourly labor (servers, cooks, bartenders): $8,000
– Delivery and card fees: $2,000
– Comps/discounts tied to sales: $2,000
Total variable costs = $26,000.

Variable Cost % = $26,000 ÷ $40,000 = 0.65 (65%). That’s the number you plug into Variable Cost % of Sales.

Now say your weekly fixed costs (rent, insurance, salaried managers, etc.) average $8,500 and your contribution margin is 1 − 0.65 = 0.35 (35%).
Break-even sales/week = $8,500 ÷ 0.35 ≈ $24,285.
If you also want $2,000/week in profit, use fixed + profit = $10,500 ÷ 0.35 ≈ $30,000 target sales/week.
The calculator does all of that math for you — you just feed it fixed costs, variable %, average check, and your hours.

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Break-Even & Target Sales Calculator — Free Template

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