You have it backwards. Labor is the single largest cost of running a restaurant, followed by lease. Cost of ingredients is usually the lowest cost of running a

You have it backwards. Labor is the single largest cost of running a restaurant, followed by lease. Cost of ingredients is usually the lowest cost of running a restaurant. I know you are trying to divide all those costs up by dish, but it doesn't work that way. Source: me. I used to co-own a restaurant.