Which two GL categories represent nearly 80% of COGU?

The correct response highlights the comprehensive range of items that contribute significantly to the Cost of Goods Sold (COGS) in a business context such as Jersey Mike's. COGS encompasses all the direct costs attributable to the production of sold goods, which includes all the food items typically sold in a sub sandwich shop.

By including meat, cheese, bread, chips, drinks, and cookies, this option recognizes the primary components of a Jersey Mike's menu. Meat and cheese are foundational for sandwiches, while bread serves as the base. Chips and drinks are common side options that add to overall sales, and cookies represent desserts that may be sold. Together, these items account for nearly 80% of the overall COGS, reflecting their importance in inventory management and financial analysis.

The other choices are either too narrow in focus, covering only specific segments of the product range, or do not incorporate the complete variety that reflects the significant contributors to COGS in a sub sandwich business model. This understanding is essential for managing costs effectively and ensuring profitability in such a food service environment.