This report provides an overview of menu development planning, focusing on the critical aspects of costing and pricing to meet customer requirements. It emphasizes key considerations such as the impact of costs and revenue, staffing costs, business environment policies, seasonality, and restrictions on menu cost calculation. The report includes examples of costed and priced menus for a hypothetical establishment, Pasco Cafe, detailing food and beverage items, their portion costs, selling prices, and contribution margins. The analysis covers both food and drink menus, offering insights into optimizing pricing strategies to maximize profitability while satisfying customer demands. The report concludes by highlighting the importance of menu costing and pricing as essential elements of menu development, influenced by various factors discussed throughout the document, available on Desklib.