Okay now that I have the correct cost area in my mind.......Doohhh!!!!
Labor that is used to produce the food for the operation has been under the food sales for as long as I can remember. I guess in the scheme of things it really doesn't matter since it's all sales but somewhere down the line the powers that be decided it was easier to track them and hold the responsible department accountable. Personally I liked the way my labor costs looked off of total sales versus what it became under food sales.
I will add that if you're lucky enough to get soft beverage sales (i.e. coffee, tea, sodas) that's a bonus. I worked hard at getting those sales added to the food sales in every operation I went to where I had a say in the cost areas. Sometimes it is what it is though.
I've always understood it as costs, in this case food production, are based off of the % of sales that result from the efforts. Kinda like Bar Labor under Beverage sales and service labor based off of total sales. The kitchen staff doesn't work behind the bar mixing drinks and the Bar staff doesn't work in the kitchen making sauces so but the service staff has their hands in both deopartments........... It's all a game now and how it's played varies from ref to ref.
Kitchen labor as a % of sales... 
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