Egg mayo sandwich: how much it costs to make, per serve
Two hard-boiled eggs mashed with mayonnaise, black pepper and a few salad leaves on thick white bread. One sandwich, costed from JJ Foodservice prices dated 10 October 2026.
The lowest price is the one that just reaches 68% GP, the UK food GP benchmark (UKHospitality × Christie & Co, 2022: 65.9–69% food GP across every segment). It covers the ingredients at a normal margin, not staff, rent or energy, and most cafés, pubs and takeaways charge more for simple dishes. Check what places near you charge. GP is worked out on the ex-VAT price.
VAT: cold food such as a sandwich or wrap sold to take away is zero-rated; eaten on your premises (including your own tables outside) it is standard-rated at 20%, and so is anything you heat before selling it. HMRC VAT Notice 709/1, section 4.1: “Cold takeaway food and drink is zero-rated, as long as it’s not of a type that’s always standard-rated” (Catering, takeaway food).
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Ingredients and cost, one serve
| Ingredient | Pack price | Pack size | Used | Cost |
|---|---|---|---|---|
| Eggs, medium | £3.49 | 30 each | 2 each | £0.23 |
| Mayonnaise | £15.49 | 5000 ml | 25 ml | £0.08 |
| Sliced white bread, thick | £1.59 | 800 g | 88 g | £0.17 |
| Salad leaves | £7.49 | 1000 g | 10 g | £0.07 |
| Ground black pepper | £15.99 | 1000 g | 0.5 g | £0.01 |
| Table salt | £10.99 | 6000 g | 0.5 g | £0.00 |
| Total | £0.57 | |||
Cost per line is pack price × (amount used ÷ pack size), the same sum the tool runs. Change one pack price and every line that uses it moves.
What it really costs: waste and staff time
| Ingredients | £0.57 |
| Waste allowance, 5% (trim, ends, the odd one binned) | £0.03 |
| Staff time: 5 min hands-on per serve at £12.71/hr + 25% on-cost | £1.32 |
| Food, waste and staff per serve | £1.92 |
At the lowest price (£1.78 ex VAT) that is 108% of the price, before rent, energy and everything else. Many UK sites aim to keep food plus staff (prime cost) at or under 60–65% of sales. The staff line counts hands-on prep only, not unattended cooking, and uses the April 2026 National Living Wage; put your own rate, minutes and waste in the calculator's real cost section or the prime cost calculator. Every dish side by side: the UK dish cost index.
Method
- Boil the eggs for 9-10 minutes, cool in cold water and peel.
- Mash with the mayonnaise, salt and pepper.
- Spread on one slice, add the leaves, top with the second slice and cut.
Costing notes
The ingredients come to £0.57. A thick-sliced 800 g loaf gives about 18 slices of roughly 44 g, so two slices are 88 g. The packaging is not in this costing: a sandwich wedge or bag is a real cost for takeaway, so add a row for it in the tool.
VAT changes the price on the board here. A cold sandwich sold to take away is zero-rated; the same sandwich eaten at your tables is standard-rated at 20%. So the same 68% GP needs £1.78 to take away and £2.13 to eat in.
Where the prices came from
JJ Foodservice collection prices as shown on its public search pages on 10 October 2026 (delivery runs about £1-2 a case higher; one line JJ listed on delivery only is marked). JJ does not label VAT on most lines: raw food is zero-rated in the UK, while soft drinks, alcohol, confectionery and some ingredients carry standard-rate VAT. Your supplier's price is the one that matters: open the recipe and type it in.
- Eggs, medium: Medium Eggs Size 3 1x30, 30 eggs, £3.49 collection — JJ Foodservice, accessed 2026-10-10
- Mayonnaise: Heinz Professional Mayonnaise 1x5L, 5 L, £15.49 collection — JJ Foodservice, accessed 2026-10-10
- Sliced white bread, thick: Kingsmill Great Everyday Soft Thick White Bread 1x800g (BRE062), 800 g, £1.59 collection — JJ Foodservice, accessed 2026-10-10
- Salad leaves: Fresh Sandwich Mixed Leaves 2x500g, 1 kg, £7.49 collection — JJ Foodservice, accessed 2026-10-10
- Ground black pepper: Ground Black Pepper 1x1kg (SPI293), 1 kg, £15.99 collection — JJ Foodservice, accessed 2026-10-10
- Table salt: DP Table Salt Tub 1x6kg (SPI277), 6 kg, £10.99 collection — JJ Foodservice, accessed 2026-10-10
More costed dishes: café and breakfast
- Beans on toast — £0.60 a serve
- Fish finger bap — £1.23 a serve
- Porridge with honey — £0.40 a serve
- Chicken Caesar wrap — £1.39 a serve