`"Seat Turnover" = "Covers Served" /( "Number of Seats" * "Number of Operating Days in Period" )`

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The Seat Turnover calculator computes the number of times a seat is used by different individuals during a particular meal period or time.

Resource:

• Dopson, Lea R., and David K. Hayes. Managerial Accounting for the Hospitality Industry. Hoboken, NJ: Wiley, 2009. Print.