I was going to say 38 to 40 figuring it's higher than a menu restaurant. It does depend on the menu but most buffet restaurants offer a carved meat. They also offer many fillers that take the food cost down while trying to balance out the high cost items. Of course the smart people go for the higher items and bypass the Mac & cheese, mashed potatoes, pasta and so on. Trying to take a figure out of the air is almost impossible unless we know what the owner/chef what to accomplish with the buffet. Labor should also be lower allowing for a higher food cost.