Sales and Cost of Sales

12 Months Ended

Dec. 31, 2014

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Sales and Cost of Sales

Note 21. Sales and Cost of Sales

Sales and cost of sales consists of the following (in millions):

	2014		2013		2012
Company restaurant sales (a)	$	88.0	$	222.7	$	1,169.0
Distribution sales		79.4		—		—
Sales	$	167.4	$	222.7	$	1,169.0

(a) Includes VIE Restaurants’ sales.

	2014		2013		2012
Food, paper and product costs	$	27.2	$	70.6	$	382.2
Payroll and employee benefits		26.2		68.1		345.1
Occupancy and other operating costs		22.5		56.6		309.9
Company restaurant expenses(b)		75.9		195.3		1,037.2
Distribution cost of sales		76.6		—		—
Cost of sales	$	152.5	$	195.3	$	1,037.2

(b) Includes VIE Restaurants’ cost of sales.