Food cost: For example, if you buy a can of Coke 2.5 yuan in the supermarket, your price is 10 yuan, and the cost rate is 25%. The sum of the amount of raw materials for all products sold is the amount of food cost, and the corresponding turnover is deducted, which is the food cost rate at the turnover stage.

Quantity of raw materials/sales price = cost rate

Personnel cost: salary+social security+bonus+room and board.

Operating cost: water, electricity and coal+disposable consumables+maintenance.