items  and  transfers  out  of  the  categories  of items. Part  III  provides  for  each  line  item  the  cost price per serving and the selling price. Part III also provides  markup  information  for  all  items manufactured  and  sold  from  the  fountain. Part  IV  provides  cost  price  information  of bulk  items  used  in  the  manufacture  of  fountain resale items. If   your   profits   are   deviating   from   the operating   goal   for   the   fountain,   you   should analyze Part II of this form along with the infor- mation  on  the  NAVSUP  240.  The  items  listed below  are  the  usual  reasons  profits  are  lost: 1. 2. 3. 4. 5. 6. 7. 8. Incorrect  portion  quantities Incorrect  selling  prices Waste Overdispensing Incorrect  cash  collections Food  consumption  by  fountain  operators Food  spoilage  resulting  from  incorrect buying,  overstocked  products,  inadequate refrigeration,  and  carelessness Carelessness  in  the  checking  procedures for   merchandise   received Besides ice cream products, you can sell retail items, such as candy and cookies, in the fountain. If there is a special cash register or a separate key on the fountain register available for ringing up the   sale   of   these   items,   you   should   have   no problem  in  selling  them.  Record  the  retail  sales of these items in a separate column on the Finan- cial   Control   Record   (NAVSUP   235). To  force  the  sales  figure  for  the  fountain  or snack  bar  operation,  you  must  apply  the  follow- ing  equation: Beginning value of inventory of retail items PLUS Value of receipts by breakout of retail items EQUALS Total  value  of  receipts  of  retail  items MINUS Value  of  other  expenditures  by  transfers  of retail  items  (surveys,  etc.) EQUALS Total  value  of  retail  accountability MINUS Ending  value  of  inventory  of  retail  items EQUALS Total  value  of  sales  of  retail  items The total value of sales of retail items subtracted from  the  total  value  of  the  sales  from  the  foun- tain or snack bar operation will provide the total value of fountain sales. It is this value that should be posted to the NAVSUP 239. The value of sales of  retail  items  must  be  computed  monthly  and then  posted  to  the  appropriate  column  of  the NAVSUP  235.  The  value  of  sales  of  retail  items will  not  be  included  on  the  NAVSUP  239.  Pro- cedures   for   multiple   operators   are   covered   in detail  in  your  NAVSUP  P-487. For  further  details  concerning  the  fountain operation,  consult  the  NAVSUP  P-487.  In  this publication, you should also review the sanitation rules  which  you  must  strictly  enforce.  A  brief summary  of  your  supervisory  responsibilities  in the  area  of  sanitation  is  provided  below. SANITATION As a supervisor of the fountain operation, you will   be   vested   with   the   responsibility   of   pro- tecting  the  health  and  morale  of  shipboard  per- sonnel.  Unless  you  are  constantly  aware  of  this duty,  you  will  soon  discover  how  rapidly  food products  can  become  a  real  source  of  trouble  to you  and  to  the  people  you  are  serving. First of all, you must make certain all medical department  and  other  official  rules  and  guidelines are being followed. In fact, before you ever assign a member   to   work   in   the   fountain   area,   the member  must  report  to  the  medical  officer  for  a physical  examination.  Also,  you  can  expect  a  daily visit  from  a  medical  department  representative. The   representative   will   inspect   your   fountain operation to ensure that all sanitation procedures are being carefully followed. The following rules govern  activities  within  the  fountain  operation. Make sure these rules are posted in the fountain area in a place where they can be easily seen and read. 1. The fountain attendants will be considered as   foodservice   workers   and   the   standards   for health and personal hygiene will apply to them. 2.   Food   offered   for   sale   will   be   inspected periodically by a member of the medical depart- ment  to  safeguard  the  health  of  personnel. 3. Syrup containers must be maintained in a state  of  cleanliness  both  externally  and  internally; caking  or  drying  must  not  be  allowed  to  occur. 4. Only paper or plastic cups and plates will be  used  in  dispensing  soda,  soft  drinks  of  any kind, and ice cream. Only disposable spoons will be  used  for  ice  cream  or  ice  cream  sodas. 6-27