equal  cash  collected.  ROM  users  will  enter  the cash  collected  from  amusement  machines  in  the ROM  amusement  machine  function  daily,  or  as soon  as  practical.  If  a  shortage  or  an  overage occurs of $5 or more, the ship’s store officer will examine and initial it on the NAVSUP Form 469 and  take  the  appropriate  corrective  action. Amusement  machines  are  a  great  source  of additional profits for your ship’s store and a big morale   booster. You   cannot   lose   with   the amusement  machine  program  because  the  con- tractor will replace the machine on request, service the machine, furnish a supply of spare parts when the  ship  is  deployed  and,  in  some  cases,  install the  machine.  Amusement  machines  are  set  to charge  25  cents  per  play  and,  depending  on  the amusement machine contractor, about 65 percent of  the  25  cents  will  go  directly  to  ship’s  store profits. SNACK  BAR For  promoting  high  morale  among  ship’s personnel, a well-administered snack bar can be a  great  asset.  The  objective  of  the  snack  bar  is to  give  the  best  possible  service  to  the  greatest number of people. Many times, the services will include  only  the  sale  of  “gedunk”  (candy  bars, potato  chips,  crackers,  canned  snacks,  and  so forth) and soft drinks, either canned or cup type. Many ships have ice cream sales and some have a popcorn machine. If you are assigned to a large snack bar, you must know how to make sundaes, malted   milks,   milkshakes,   and   several   other specialties.  Obviously,  you  cannot  serve  these delicacies unless you have the equipment, space, personnel, and time. ROM users will establish a separate  outlet  in  the  ship’s  store  constants function  so  breakouts,  sales,  and  inventories  of the  snack  bar  are  documented. PRICES One   thing   that   all   hands   are   particularly interested in is the price of the items for sale at the snack bar. Snack bar prices are set to realize a  profit,  but  not  an  enormous  one.  Prices  for snack bar sales of ice cream will include the cost of a serving of ice cream, the ice-cream mix, the flavor, the container, and the spoon. For popcorn sales, the popcorn seeds, oil, salt, and container or  box  are  included  in  the  price.  The  price  for beverages will include the cost of a serving, cost of  syrup,  the  container,  and  a  spoon,  if  needed. Once  prices  are  set  they  must  be  prominently posted near the cash register in full view of the customer. CASH  COLLECTIONS Aboard  ship,  all  sales  in  the  snack  bar  are collected  and  recorded  separately  from  sales  in  the retail   store   and   the   vending   machines.   Cash collections are made according to the procedures previously  described. COST  CONTROL The ship’s store officer must establish a system of cost control that is positive and that meets the requirements  for  internal  control.  Most  ships  have operating goals in order to generate the percent of  profit  desired,  and  in  connection  with  the operating  goals  they  keep  production  records. Operating Goal The  operating  goal  is  the  established  gross profit percent desired, and it must be established by  the  ship’s  store  officer  based  on  the  amount of  profit  that  is  desired  to  be  generated.  Once established,  the  operating  goal  should  not  be changed   during   the   accounting   period.   The reciprocal  of  the  desired  profit  will  be  used  to compute   the   selling   prices   for   various manufactured  items.  For  example,  the  ship’s  store officer  desires  a  profit  of  35  percent.  The reciprocal of 35 percent is 65 percent. You would simply divide the cost of selling a manufactured item in the snack bar by 65 percent to give you your  selling  price. Production Records To determine accurately the cost per portion of those items manufactured on board such as ice cream,  a  Production  Record,  NAVSUP  Form 241,  must  be  maintained.  The  NAVSUP  Form 241  is  maintained  by  the  person  in  charge  of manufacturing the designated item and must be checked   by   the   ship’s   store   officer   at   least monthly. To ensure accuracy of the cost controls, it   is   essential   that   a   uniform   output   of manufactured  products  be  maintained  from  a given  quantity  of  ingredients. generally should be maintained as the  directions  on  the  container  of NAVSUP  Form  241  must  be  kept office   when   completed. The  output prescribed in the  mix.  The on file in the 2-33