Divide number of Drink units sold (not $$) by Customer count. (Note: Subway achieves 50% drink sales)

Calculate the stock on hand at the beginning of the month + purchases for the month - minus stock on hand at the end of the month (all ex GST) divide this total by your turnover (ex GST) COGs is all items in the customers hand when they leave the store (it does not include cleaning, wages, or other expenses)

To calculate: Divide the cost of your staff for the month by how many hours rostered for the month

To calculate your average spend divide your total monthly sales ex gst by the number of customers for that month.