I actually have the same question, did you figure it out??? this is what I posted!!!
"Hi everyone, glad to be a new member of this new site. Anyways, my family owns several Restaurants in San Diego and in Tijuana, Me and my wife just opened a pastry shop and sell pastry to all of these restaurants, I have 15 years experience in the restaurant business and now learning the pastry side of it. This pastry shop is a separate business to the restaurants and I sell pastry to all the family restaurants, wholesale price and planning on also selling to the public, does anyone know what my COGS average would be in the pastry business, Im trying to find benchmarks that would help me out but cant find anything, I know that in the Resuarant a 30% cost is good but confused about how to price pastry for wholesale and also price for public sale."