The cost price of a group breakfast determines whether you make or lose profit on catering. Many entrepreneurs estimate this, which causes them to unknowingly lose money on group arrangements. In this article, you'll learn step-by-step how to calculate exactly what breakfast for 20 people costs, including all hidden costs.
Why cost price calculation for group breakfast is crucial
A group breakfast seems simple: rolls, toppings, coffee. But the cost price goes beyond just the ingredients. You need to account for waste, extra staff, dishes and cleanup.
⚠️ Note:
Many entrepreneurs forget to include labor costs and waste. This makes the margin appear higher than it actually is.
Step 1: Calculate ingredient costs per person
Start with a standard breakfast menu and calculate what each item costs per person. Think about bread, toppings, butter, jam, coffee, tea, milk and sugar.
💡 Example standard breakfast per person:
- 2 rolls: €0.60
- Butter (15g): €0.18
- Jam (20g): €0.25
- Cheese (30g): €0.85
- Ham (25g): €0.70
- Coffee/tea: €0.35
- Milk/sugar: €0.15
Ingredients per person: €3.08
Step 2: Add waste and extra portions
For group breakfast, always add 10-15% extra for waste and people who take more. You also need to account for 1-2 no-shows that were included in your purchasing.
- Waste from overproduction: 10-15%
- Extra portions (someone takes 3 rolls): 5-10%
- Leftovers that can't be kept
💡 Waste calculation:
Ingredients for 20 people: €3.08 × 20 = €61.60
Waste 12%: €61.60 × 0.12 = €7.39
Total ingredient costs: €69.00
Step 3: Include labor costs
A group breakfast takes time: shopping, preparing, serving and cleaning up. Budget at least 3-4 hours of work for breakfast for 20 people.
- Preparation: 1.5 hours
- Serving: 1 hour
- Cleanup: 1 hour
- Shopping/planning: 0.5 hours
💡 Labor cost calculation:
4 hours × €25/hour (incl. employer contributions) = €100
Per person: €100 ÷ 20 = €5.00
Labor costs per person: €5.00
Step 4: Add other costs
Think about dishes, napkins, packaging (if it's to-go), cleaning supplies and possibly transport. These costs are small per person, but they do add up.
- Dishes/cutlery (if disposable): €0.50 per person
- Napkins: €0.10 per person
- Cleaning supplies: €0.15 per person
- Transport (if applicable): €0.25 per person
Total cost price per person
All costs added together give you the actual cost price per person. This is the amount you need to charge at minimum to break even.
💡 Total cost price calculation:
- Ingredients (incl. waste): €3.45
- Labor costs: €5.00
- Other costs: €1.00
Total cost price per person: €9.45
For 20 people: €9.45 × 20 = €189
From cost price to selling price
Your cost price is €9.45 per person. For a healthy margin, you typically calculate 65-75% of your selling price as total costs (food + labor + overhead).
Selling price formula:
Selling price = Cost price ÷ (Desired cost percentage ÷ 100)
💡 Selling price calculation:
At 70% costs: €9.45 ÷ 0.70 = €13.50 per person
For 20 people: €13.50 × 20 = €270
Margin: €270 - €189 = €81 (30%)
Seasonal and supplier differences
Ingredient prices fluctuate. Update your cost price calculation at least quarterly, or immediately if your supplier raises prices.
- Dairy: prices often rise in winter
- Fruit: seasonal (strawberries in winter are expensive)
- Bread: usually stable, but check with new supplier
⚠️ Note:
Always check your cost price before sending a quote. Prices from 6 months ago may have risen significantly.
How do you calculate the cost price of a group breakfast? (step by step)
Make an ingredients list per person
Write down what each person gets: number of rolls, grams of toppings, ml of coffee. Look up the purchase prices from your supplier and calculate the costs per person.
Add 10-15% waste to the ingredient costs
Multiply your ingredient costs by 1.12 to account for waste, extra portions and no-shows that were included in your purchasing.
Calculate labor costs per person
Add up all hours (preparation, serving, cleanup) and divide by the number of people. Calculate with €25/hour including employer contributions.
Add other costs (dishes, transport, cleaning)
Calculate €0.75 to €1.00 per person for dishes, napkins, cleaning supplies and possibly transport. These small amounts do add up.
Determine your selling price with desired margin
Divide your total cost price by your desired cost percentage (usually 65-75%). At 70% costs: cost price ÷ 0.70 = selling price per person.
✨ Pro tip
Always check your 3 most expensive ingredients (usually cheese, meat products, coffee) before sending a quote. These can make up 50% of your ingredient costs and fluctuate the most in price.
Calculate this yourself?
In the KitchenNmbrs app you can do this in just a few clicks. 7 days free, no credit card.
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Frequently asked questions
Should I include VAT in my cost price calculation?
No, always calculate excluding VAT. You pay VAT on your purchases too, so they cancel each other out. Work with net amounts for an accurate cost price.
How much waste should I account for in a group breakfast?
Calculate 10-15% waste. For buffet breakfast slightly more (15%), for pre-plated meals slightly less (10%). This compensates for overproduction and extra portions.
Can I use the same cost price for groups of 10 and 50 people?
No, labor costs per person decrease with larger groups. For 50 people, the preparation per person is lower than for 10 people. Recalculate for different group sizes.
What if the customer wants their own coffee or a vegetarian breakfast?
Make separate cost price calculations for each variant. Vegetarian toppings are often more expensive, own coffee saves you €0.35 per person. Adjust your calculation per request.
How often should I update my cost prices?
At least quarterly, or immediately if your supplier raises prices. Dairy and meat products can rise quickly. Always check your cost price before sending a new quote.
📚 Sources consulted
- EU Verordening 852/2004 — Levensmiddelenhygiëne (2004) — Official source
- EU Verordening 853/2004 — Hygiënevoorschriften voor levensmiddelen van dierlijke oorsprong (2004) — Official source
- EU Verordening 1169/2011 — Voedselinformatie aan consumenten (2011) — Official source
- NVWA — Hygiënecode voor de horeca (2024) — Official source
- NVWA — Allergenen in voedsel (2024) — Official source
- Codex Alimentarius — International Food Standards (2024) — Official source
- FSA — Safer food, better business (HACCP) (2024) — Official source
- BVL — Lebensmittelhygiene (HACCP) (2024) — Official source
- Warenwetbesluit Bereiding en behandeling van levensmiddelen (2024) — Official source
- WHO — Foodborne diseases estimates (2024) — Official source
Food Standards Agency (FSA) — https://www.food.gov.uk
The HACCP standards shown in this application are for informational purposes only. KitchenNmbrs does not guarantee that displayed values are current or complete. Always consult the FSA or your local authority for the latest regulations.
Written by
Jeffrey Smit
Founder & CEO of KitchenNmbrs
Jeffrey Smit built KitchenNmbrs from 8 years of hands-on experience as kitchen manager at 1NUL8 Group in Rotterdam. His mission: give every restaurant owner control over food cost.
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