A:Pour cost is calculated by taking the cost of a drink and dividing it by the price of the drink.To calculate total pour costs, take your total inventory usage (or cost of goods sold for beverages) and divide it by your total sales for beverages.Pour Cost FormulaPour Costs = Inventory Usage/SalesExampleIf a restaurant had liquor sales of $10,000 in the month of June and the cost of that liquor was $2,000, then the liquor pour cost was $2,000/$10,000 = 20%