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How Much Does a Night at Restaurant Eve Really Cost?

It’s not just culinary artistry and great ingredients you’re paying for—it’s linens, heat, and taxes too.

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

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