CERTIFICATION EVALUATION 2026
COMPLETE QUESTIONS AND CORRECT
ANSWERS
◉When revenues are being projected, which of the following factors
assumes that past trends are good predictors of future growth?
a. revenue history
b. unusual events such as roadwork or renovation
c. competitive analysis
d. expense history Answer: a. revenue history
◉The first step in the process for budgeting for food and beverage
operations is to:
a. set profit requirements
b. project revenues
c. estimate expenses
d. predict cash needs Answer: b. project revenues
, ◉Costs that remain constant in the short term, even though sales
volume may vary, are called _________ costs.
a. variable
b. mixed
c. allocated
d. fixed Answer: d. fixed
◉Which of the following is most likely to be classified as a variable
cost?
a. general manager's salary
b. rent expense
c. property taxes
d. food costs Answer: d. food costs
◉At the Virtual Cafe, the average price per mean sold is $15 with an
average variable cost of $7. Fixed costs for July are expected to be
$30,000. If the restaurant manager expects to sell 5,000 meals in
July, the next income (or loss) for the month would be:
a. $25,000 net income
b. $10,000 net income
c. $0 (break even)
d. $10,000 net loss Answer: b. $10,000 net income