This report focuses on menu planning and development within the food and beverage industry, specifically using Subway as a case study. It examines crucial elements for menu design, including location, competitor pricing, ingredient seasonality, and affordability. The report presents detailed costing and pricing analysis for various menu items, including sandwiches, platters, and beverages, to determine their profitability and contribution margin. Data tables provide insights into sales, food costs, and contribution margins for different menu items, allowing for informed decision-making. The conclusion emphasizes the importance of strategic menu development and the application of key principles to meet customer demands and enhance overall business performance. References to academic sources support the analysis, highlighting best practices in menu design and restaurant management.