Fixed costs — commissary rent, permits, insurance, truck payment — must be recovered every operating day. Annual fixed costs ÷ operating days gives the overhead each day must clear.
The example
$36,000/yr, 200 operating days.
| A | B | |
|---|---|---|
| 1 | Item | Value |
| 2 | 36000 / 200 | — |
| 3 | Per day | → $180 |
The formula
The formula:
How it works
How it works:
- Total annual fixed costs: commissary, permits, insurance, truck payment, software.
- Divide by operating days — the days you actually serve, not 365.
- This per-day overhead is the floor each event must clear before profit.
- Add it to variable event cost for the true daily break-even.
Fewer operating days makes each one carry more overhead. The same $36,000 of fixed cost is $180/day over 200 days but $300/day over 120 — so a truck that only works weekends needs much bigger days to survive. Dividing by actual operating days (not the calendar) reveals the real daily nut, which is why adding events or a second revenue stream (catering) often matters more than squeezing food cost.
Try it: interactive demo
Annual fixed costs and operating days.
Variations
Per service hour
Day ÷ hours:
Daily break-even
Overhead + variable:
Covers to clear overhead
Day ÷ contribution:
Pitfalls & errors
Operating days, not 365. Use days you actually serve.
All fixed costs. Commissary, permits, insurance, payment, software.
Zero days. No operating days gives #DIV/0!.
Practice workbook
Frequently asked questions
How do I calculate daily overhead for a food truck in Excel?
Why divide by operating days, not 365?
How does it set break-even?
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