December 2005
What are you paying for, exactly, when you foot the bill for a really nice dinner at a really nice restaurant? We asked Cathal Armstrong, chef/owner of Restaurant Eve–where dinner for two in the Tasting Room averages $250–to open his books and break down the check for a typical night at the restaurant.
Food cost: $52.35
Wine cost: $20.40
Labor cost: $81.50
Payroll tax: $7.50
Employee benefits: $13
Rent and real-estate tax: $16.75
Utilities: $4.25
Repairs and maintenance: $6
Promotions and discounts: $4.25
Advertising: $3.25
General supplies: $2
Credit-card fees: $7
Decorations: $1
Linens and uniforms: $4.25
Tableware: $1.25
Equipment: $1
Menus and licenses: $2.75
Accounting: $2
Liability insurance: $2.25
Bank-loan interest: $4
Total: $236.75
Restaurant's net profit: $13.25
Ann Limpert joined Washingtonian in late 2003. She was previously an editorial assistant at Entertainment Weekly and a cook in New York restaurant kitchens, and she is a graduate of the Institute of Culinary Education. She lives in Petworth.
