01/06/2026
# 🍔 **The Burger Shop Story: Where the Accountant Walked In…**
# # 📍 Scene 1 — The Shop
```
🍔🍟 BENDIGO BURGER CO
🥤🥤 Fresh Burgers & Cold Drinks
```
A busy little shop sells:
* 🍔 Burgers
* 🥤 Cold fizzy drinks
The owner smiles proudly:
> “I sell burgers for $12 and drinks for $4… I think I’m making money!”
***
# # 👨💼 Scene 2 — The Accountant Arrives
The accountant walks in with a coffee ☕
> “Do you actually know your costs?”
The owner laughs:
> “Easy! I just divide everything evenly.”
***
# # ⚡ Scene 3 — The First Mistake (Power Bill)
```
💡 Power Bill = $1,000
Divide equally:
🍔 = $500
🥤 = $500
```
The accountant shakes head 😄
> “No no… the burger uses more power!”
# # # Why?
```
🍔 FREEZER ❄️
🍔 FRIDGE 🧊
🍔 COOKING 🔥
🍔 PREP 👨🍳
🥤 Just:
🥤 Drink machine 🥤
```
✅ Fix:
```
🍔 gets MORE cost
🥤 gets LESS cost
```
***
# # 🏢 Scene 4 — Now It Gets Interesting (Rent & Insurance…)
The owner asks:
> “Okay smart guy… what about RENT???”
```
🏢 Rent = $5,000
🛡️ Insurance = $500
```
The accountant smiles 😏
> “Ahhh… now you’re asking the real questions.”
***
# # 🧠 Scene 5 — The Big Realisation
The accountant draws this:
```
TYPE 1 COSTS (Direct / Usage Driven)
----------------------------------
🔥 Cooking
⚡ Power
👨🍳 Labour
👉 Depends on burgers vs drinks
TYPE 2 COSTS (Business Costs)
----------------------------
🏢 Rent
🛡️ Insurance
📞 Admin
👉 Belong to the WHOLE business
```
***
# # ⚖️ Scene 6 — So How Do We Split Rent?
The owner:
> “So… how do we split it?!”
The accountant gives 3 options:
***
# # # ✅ Option 1 — Simple (Per Item)
```
Total items sold = 10,000
Rent per item = $5,000 ÷ 10,000
= $0.50 each
🍔 = $0.50
🥤 = $0.50
```
✔ Easy
✔ Practical
***
# # # ✅ Option 2 — Revenue Based
```
🍔 sells for $12
🥤 sells for $4
👉 Burgers carry MORE rent
```
✔ More realistic
***
# # # ✅ Option 3 — Space Method
```
Kitchen = 70% → 🍔
Drink area = 30% → 🥤
```
✔ More accurate (advanced)
***
# # 😂 Scene 7 — The Accountant Joke
The accountant leans back and says:
> “This is where it gets fun…
> because rent doesn’t belong to a burger or a drink —
> it belongs to the business.”
The owner laughs:
> “So there’s no perfect answer?”
The accountant:
> “Exactly… which is why accountants argue about this and end up single.”
***
# # 🍔 Scene 8 — Final Cost Example
Now they calculate properly:
```
BURGER 🍔
----------
Ingredients: $2.00
Labour: $1.50
Power: $1.80
Rent: $0.70
----------------------
Total Cost: $6.00
DRINK 🥤
---------
Ingredients: $0.80
Labour: $0.20
Power: $0.30
Rent: $0.50
----------------------
Total Cost: $1.80
```
***
# # 💥 Scene 9 — The Big Discovery
The owner realises:
> “Wait…
> My burgers are making LESS profit than I thought…
> and my drinks are actually SUPER profitable!”
***
# # ✅ Final Lesson (The Moral)
```
❌ Don’t split costs evenly
✅ Allocate based on reality
🔥 Use:
- Usage → for power, labour
🏢 Use:
- Broad allocation → for rent, insurance
```
***
# # 🧠 One Line You Can Use
> “Some costs belong to the product, and some belong to the business — knowing the difference is what makes your numbers accurate.”
***
