The five main types of recurring operating expenditures for a restaurant are labor, food, overhead, professional help, and technology.
Typically, labor costs account for 30 to 35 percent of sales, followed by food costs at 32 percent and utilities at 5 percent. Depending on the sort of restaurant and the number of locations, overhead (which includes rent or a mortgage), professional assistance, and technology will differ significantly.
A restaurant that makes $300,000 in its first year will spend $15,000 on utilities, $105,000 on labor, and another $96,000 on food. That leaves $84,000 to cover overhead, technology, expert services, advertising, and miscellaneous expenses.