Prime cost = average of your food cost % and beverage cost % (food cost % only if you don't sell beverages), plus your labor cost %. Food cost % = food cost of goods ÷ food sales. Beverage cost % = beverage cost of goods ÷ beverage sales. Labor cost % = total payroll ÷ total sales. The score is 100 at a 50% prime cost or lower and drops 5 points for every point above 50%. Results are an estimate for educational purposes.