This report focuses on menu development, planning, and design for Pasco Cafe, a food service business. It emphasizes the importance of creating menus that meet customer needs while maximizing profitability. The report outlines key considerations for menu pricing, including raw material costs, employment costs, and the impact of business environmental policies. It presents a detailed analysis of menu costing and pricing for various food and beverage items, including sandwiches, salads, beverages, and desserts. The analysis includes total sales, food costs, and contribution margins. The report concludes that a thorough understanding of business factors and costs is essential for effective menu development and profitability. The report includes references to support the findings.