1. How does replacing employees with ordering kiosks at Panera change its break even point?
Original blog posting (May 3, 2016)

2. Panera Bread Company
During 2016, Panera is building kiosk ordering centers in its cafes
Allows customers to browse nutritional info and personalize orders
Panera hopes the kiosks will shorten wait times and improve order accuracy
Also expects to save on labor expenses
Copyright: <a href=' / 123RF Stock Photo</a>

3. Question 1
Are the kiosks mostly a fixed cost or a variable cost? Explain.

4. Question 2
Would a Panera’s employee taking orders at the counter be considered to be a fixed cost or a variable cost? Explain.

5. Question 3
How does the change to using kiosks to take orders rather than using employees to take orders change Panera’s break even point? Why?

6. Question Recap
Are the kiosks mostly a fixed cost or a variable cost? Explain.
Would a Panera’s employee taking orders at the counter be considered to be a fixed cost or a variable cost? Explain.
How does the change to using kiosks to take orders rather than using employees to take orders change Panera’s break even point? Why?

7. For additional news stories to use in the accounting classroom, see the Accounting in the Headlines blog at Questions or comments? Contact Dr. Wendy Tietz at