Obviously, every commercial establishment is reason to be in business is to make profit. Profitability comes from satisfying customer-needs. One need is the correct price for the market segment. Items selected on the menu must be within the budget of the target market. The controller and the chef do the costing. The chef primarily concerns himself with food cost. He ascertains the portion size, which is fair to a balanced meal. The portion becomes critical in food costing. He takes all the raw materials including garnishes that go into making a dish and then adds it to the overheads prepared by the controller to arrive at a sale price. The formula for arriving at the sale price is: