Answer :

An example of a controllable cost is the Drive Thru Speed of Service. Controllable costs are expenses that can be directly influenced or controlled by a manager or decision-maker within a company. In the context of a drive-thru service, the speed of service can be controlled by optimizing processes, staffing levels, and equipment efficiency to ensure quick and efficient service to customers. By managing factors such as order taking, food preparation, and customer wait times, the drive-thru speed of service can be improved to enhance customer satisfaction and drive sales. Other examples of controllable costs in a restaurant or food service business may include the cost of ingredients for menu items, employee wages, and advertising expenses. By effectively managing these costs, businesses can improve profitability and overall performance.