If beverage ingredient costs are $1,200 for the period and beverage sales are $6,000, pour cost is what percent?

• A. 10%
• B. 25%
• C. 30%
• D. 20%

Answer: (D)

Pour cost percentage is found by dividing the cost of beverage ingredients by beverage sales and expressing the result as a percent. Here, 1,200 divided by 6,000 equals 0.20, which is 20%. So the pour cost for the period is 20%. This metric helps you gauge how efficiently ingredient costs translate into sales and informs pricing, portion control, and waste management in the beverage program. If ingredient costs were different, the percentage would shift accordingly—for example, 600 would be 10%, 1,500 would be 25%, and 1,800 would be 30%.