I have always reconized the kitchen labor as a percentage of total F&B sales, including all salary kitchen staff. Excluding Taxes, Benefits ETC. Every operations budget is different, based on style, history, labor pool, and volumn. Seasonal restaurants are generally more chalenged than others. I am fortunate to be able to push my staff out on paid vacations during the off season, which is not reflected in my labor report. Otherwise I am in the same boat as you. That's why we get paid the big bucks. Good luck