Test the relationship between guest volume, menu contribution and a staffed location. This Minnesota profile connects official wage and population benchmarks to a defined operating scenario.
48-seat counter-service restaurant
State benchmarks: May / July 2025 · Page prepared September 5, 2026
We examined the available wage records for this 48-seat counter-service restaurant, checked the Census population observations and calculated the staffing implications using the stated wage benchmarks. The results below show what that completed analysis establishes.
The same roster costs $28,378 at the selected Minnesota wage benchmarks versus $27,119 at national medians, including the stated employer-cost allowance. This isolates wage differences; it does not compare local rent or customer spending.
Inspect the roles and source rows →The reference operating month exceeds EBIT break-even by 5.9 guests per trading day. That is the sales margin available before the modeled operating profit disappears.
See the calculation and cash results →| Component | What the evidence establishes | Status |
|---|---|---|
| Wage records and state population | Selected May 2025 occupational records and July 2024/2025 Census estimates, with exact fields and source rows. | Source records checked |
| Paid payroll and break-even | Calculated from observed wage benchmarks and the explicitly modeled roster, employer allowance, price and costs. | Derived result |
| Opening budget and commercial costs | Published fit-out, equipment, occupancy and other allowances define this comparison scenario. State-specific commercial quotes have not yet replaced them. | Reference assumptions |
| Revenue | $67,600 per mature month follows 100 guests per trading day at the stated price. It is not observed sales or a researched state revenue average. | Modeled sales assumptions |
Each test changes one input from the published reference. These are sensitivity tests, not local market forecasts or probability ranges.
| Test | Monthly EBIT | Basis |
|---|---|---|
| Published reference | $2,552 | The stated inputs on this page |
| 20% fewer sales units | -$6,101 | 80 guests per trading day; other inputs unchanged |
| 25% higher occupancy cost | $1,052 | $7,500 per month; other inputs unchanged |
| 10% higher wage rates | -$286 | Same paid roster; employer allowance unchanged |
The completed research covers the source observations and analysis described here. The funding and revenue scenarios still contain commercial assumptions; they are not a completed local feasibility study. Read the evidence and its limits.
Published research and calculations support business planning and education. They are not personalized financial, investment, tax or legal advice, and they do not guarantee costs, revenue, profit or financing. Estimates depend on the stated format, location, source periods and assumptions. Check the requirements and commitments that apply to your circumstances.
The methodology was approved on September 6, 2026. The completed work on this page covers wage and population analysis. The opening costs, operating costs and revenue below remain a reference scenario while local commercial evidence is collected.
| Evidence family | Current status | Required work |
|---|---|---|
| Opening costs | Local evidence incomplete | premises scope, fitout, equipment, installation freight tax, deposits, preopening training, opening inventory, contingency |
| Operating costs | Local evidence incomplete | occupancy, utilities, insurance, materials, payment fees, marketing, software administration, maintenance |
| Paid labor and employer costs | Wage benchmark available; employer costs unresolved | paid roster, wages, wage floor overtime, employer taxes, benefits leave, workers compensation, owner role |
| Revenue and collections | Local evidence incomplete | realized price mix, demand volume, capacity, industry cross check, launch ramp, seasonality, collections |
| Permissions and fees | Local evidence incomplete | activity address jurisdiction, initial fees, recurring fees |
A national equipment price may be reused where its configuration, delivery and taxes apply. Missing rent, selling-price or demand evidence cannot be filled with a shared state default. Until that evidence exists, no researched state funding or revenue total is claimed.
The Census estimate for Minnesota is 5,830,405 people. It grew by 33,000 between July 2024 and July 2025 (+0.57%). This statewide movement cannot identify a viable frontage or the trading pattern of a neighborhood.
Using the same paid roster, Minnesota occupational wages produce $28,378 of monthly loaded payroll. That is +4.65% relative to the identical roster priced with national occupation medians ($27,119). Only wage benchmarks change in this comparison; it does not measure a state’s overall business attractiveness.
BLS wage source · Census population source · Exact fields and workbook rows
48-seat counter-service restaurant. A leased neighborhood restaurant with a focused menu, counter ordering and a fully paid kitchen and service team.
48 seats × 3 guest turns = 144 guests per day. This is a simplified service ceiling; kitchen throughput and table timing can reduce it.
| Input | Reference assumption |
|---|---|
| guests per trading day | 100 |
| Net selling price per guest | $26.00 |
| Trading days / month | 26 |
| Variable cost share | 36% |
| Occupancy / month | $6,000 |
| Other fixed costs / month | $3,500 |
| Employer cost allowance | 18% above base wages |
32% ingredients and food waste plus 4% payment processing and packaging. Utilities $1,600; insurance $650; marketing $650; software, waste collection and other operating costs $600 per month.
| Role / SOC | Paid hours / month | Wage benchmark / hour | P25–P75 / hour | Base wages / month |
|---|---|---|---|---|
| Manager11-9051 · Food Service Managers · State observation | 173.3 | $38.38 | $30.92–$45.76 | $6,652 |
| Restaurant cooks35-2014 · Cooks, Restaurant · State observation | 416 | $18.55 | $17.32–$21.81 | $7,717 |
| Counter service team35-3023 · Fast Food and Counter Workers · State observation | 416 | $15.08 | $14.05–$17.14 | $6,273 |
| Dishwashing team35-9021 · Dishwashers · State observation | 208 | $16.38 | $14.05–$17.39 | $3,407 |
Base wages total $24,050 per month. An authored 18% allowance for employer costs adds $4,329, giving $28,378 of loaded payroll. The allowance is a planning shortcut; it is not a Minnesota payroll tax calculation or benefits quote.
Counter-service workers provide a broad service proxy. The roster uses no tipped-server credit. Hours are aggregate team coverage, not the schedule of one employee. Every operating role is paid, including management or supervision. If the owner performs a modeled role, their compensation occupies that role once; no additional owner draw is included in operating profit.
The middle 50% wage interval describes the occupation’s observed wage distribution. It is not a confidence interval for this business’s total payroll. Allocate the aggregate hours across an actual roster and check wage rules, overtime, leave and employer obligations for the chosen location.
| Use of funds | Cash paid |
|---|---|
| Fit-out and installation | $95,000 |
| Kitchen equipment | $55,000 |
| Furniture, POS and smallwares | $20,000 |
| Professional and setup allowance | $8,000 |
| Opening inventory | $5,000 |
| Refundable deposit (two months of occupancy) | $12,000 |
| Paid pre-opening training | $5,613 |
| Total payments before opening | $200,613 |
The equipment and premises allowances are the same in all 50 states for this operating format. They are a comparison baseline and must be replaced with local scopes and quotes. Training uses 240 aggregate paid hours at the modeled team’s weighted loaded rate. The refundable deposit is cash tied up, not an operating expense.
The cash schedule tests 60 months, with sales ramping through 40%, 55%, 70%, 82%, 90%, 96%, 100% of the volume assumption. Full payroll and fixed costs begin in month one. The reserve covers the deepest cumulative operating deficit plus the stated buffer. A buffer is retained cash, not spending and not part of project payback twice.
Customer sales are collected within the month. Opening inventory is funded upfront and its balance is held constant; replenishment is represented in variable expenses. Asset purchases are depreciated over 60 months for this scenario. No sale or deposit recovery is assumed at the end.
At the assumed 100 guests per trading day, the reference scenario produces $2,552 of mature monthly EBIT, a 3.8% operating margin. It requires 94.1 guests per trading day for EBIT break-even. This result depends on unverified selling price, demand and premises inputs.
| Measure | Monthly amount |
|---|---|
| Revenue | $67,600 |
| Variable operating costs | $24,336 |
| Loaded payroll, including management | $28,378 |
| Occupancy assumption | $6,000 |
| Other fixed operating costs | $3,500 |
| EBITDA | $5,386 |
| Depreciation | $2,833 |
| Operating profit (EBIT) | $2,552 |
| Maintenance capital expenditure | $500 |
| Mature project cash flow | $4,886 |
EBIT break-even revenue is $63,612 per month: $40,712 of fixed costs plus depreciation divided by a 64% contribution margin. At $26.00 per guest, that means 94.1 guests per trading day and 65.3% of the stated capacity.
| Measure | Months 1–12 | Mature month |
|---|---|---|
| Revenue | $698,308 | $67,600 |
| Operating profit (EBIT) | -$41,624 | $2,552 |
| Project cash flow | -$13,624 | $4,886 |
Project payback occurs in month 56 in this reference schedule. It measures recovery of actual pre-opening payments from cumulative project cash, with no financing or owner distributions. It does not measure cash paid back to an owner.
Physical capacity places a ceiling on sales. A larger dining room does not establish demand.
Waste, promotions and a different menu mix can make the effective food share higher than the modeled average.
Change the assumptions to see how this format responds. The sections above remain the published reference, so you can compare your scenario with the original. The full setup and data can be downloaded below.
Reference scenario. JavaScript enables editing and exports.
2,600 guests per month × $26.00 = $67,600 revenue. Loaded payroll: $28,378 per month. Break-even uses 65.3% of capacity.
Download published inputs, sources and calculations (JSON). The download preserves the published scenario and its source references.
Bring the menu, preparation methods, floor plan, proposed equipment, seating and any alcohol service to the address-level review. Ask which food, building, fire and other approvals apply and what must happen before construction and trading.
| Workstream | Official starting points | What to ask |
|---|---|---|
| Business and activity | Which entity, name or activity registrations apply, and which local or specialist office also has responsibility? | |
| Tax | Which registrations and treatment apply to the actual goods or services, location and staffing arrangements? | |
| Employers | Which employer accounts, reporting steps and labor obligations apply to the planned paid roster? |
Take the activity, address, proposed equipment and staffing plan to the relevant office. Record applicability, supporting documents, fees, dependencies and renewal terms from the actual official response.
Agency routes were listed on the IRS Minnesota directory when retrieved September 5, 2026. Links identify starting offices; they do not verify a permit, tax treatment, fee or opening time for this business. Open the full Minnesota opening checklist →
Obtain a lease proposal, a contractor scope and equipment quotes. Check power, ventilation, grease handling and delivery access before committing to fit-out.
Identify the authority for the chosen address. Confirm food establishment, plan review, zoning, occupancy and fire requirements; investigate alcohol separately if the concept changes.
Cost the opening stock, training and an opening delay. Compare the opening ramp with observed trading patterns and retain a cash buffer.
Contractor scope and the responsible health authority need to be resolved at the address level. A state profile cannot price a conversion.
A fully researched city case for this business in Minnesota has not been prepared. The next content improvement is an address-specific evidence pack covering quotes, demand, staffing, collection terms and responsible authorities.
State: Minnesota, FIPS 27. Cross-industry, ownership 1235. H_MEDIAN supplies an available hourly benchmark; H_PCT25 and H_PCT75 describe the occupational distribution. 11-9051 (Food Service Managers), state workbook row 16416; 35-2014 (Cooks, Restaurant), state workbook row 16794; 35-3023 (Fast Food and Counter Workers), state workbook row 16799; 35-9021 (Dishwashers), state workbook row 16803. Retrieved September 5, 2026.
The national comparison uses the same paid roster and these national H_MEDIAN observations: 11-9051, national workbook row 51; 35-2014, national workbook row 690; 35-3023, national workbook row 699; 35-9021, national workbook row 708. Any national value substituted for a suppressed state value is identified separately. National observations do not become state observations.
SUMLEV 040; STATE 27; POPESTIMATE2025 and POPESTIMATE2024. July 1 estimates; change and percentage change are calculated within the same vintage. Population is context, not a customer forecast.
OEWS covers employee jobs across industries. It is a statistical benchmark, not a hiring quote or legal wage floor. Employer benefits and overtime premiums are outside the wage measure; tips can be included.
An official route to the state government and major agencies. This directory does not confirm the fees, permits or approval times for a particular address or business.
All selling prices, demand, paid hours, employer allowance, premises, startup allowances, cost shares, ramp and cash buffer are authored planning inputs. No commercial quote or researched state total is implied.
A business format and a state record are joined by stable IDs. The shared calculation computes the outputs, and the template publishes static HTML with the source fields and original inputs. A change to evidence or a format triggers recalculation and review before republication.
Read the content production process →