What are the four categories of expenses on food service?

1. Food and Beverage Costs: This includes the cost of all food and beverage items purchased by the establishment, including raw ingredients, pre-prepared foods, and beverages such as alcoholic drinks, non-alcoholic drinks, and coffee/tea.

2. Labor Costs: This includes the wages, benefits, and taxes paid to employees who work in the food service industry, such as cooks, servers, bartenders, and managers.

3. Overhead Costs: This includes all other expenses associated with running a food service establishment, such as rent/mortgage payments, utilities, maintenance and repairs, insurance, licenses, and administrative costs.

4. Marketing and Promotion Costs: This includes expenses related to advertising, public relations, and promotions to attract customers to the establishment, such as social media marketing, website development, menu printing, and promotional events.