Accurate cost cards are essential for effectively pricing menu items and maintaining financial health. This microlearning video guides you through the entire step-by-step process of building a cost card. You will learn how to list ingredients, specify portion quantities, determine unit costs, calculate individual ingredient expenses, and arrive at the total ingredient cost for a menu item. The video also introduces the "Q-Factor" (which covers extra costs like condiments, seasonings, and waste) and shows you how to use a target Cost of Goods Sold (COGS) benchmark to determine your final selling price. Finally, discover how to document these elements in a clean cost card table and why regular reviews support your facility's long-term profitability.