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