References:
Price of wholesale buttermilk pancake batter: https://www.foodservicedirect.com/krusteaz-buttermilk-pancake-mix-25-pound-1-each-74798.html
Average pancake weight: https://www.answers.com/Q/How_much_does_a_pancake_weigh_in_grams So (30 g + 45 g)/2 = 37.5 g
Price of unlimited pancakes as of 2022: https://www.usatoday.com/story/money/food/2022/01/15/ihop-all-you-can-eat-pancakes/6540034001/
You also need to factor in employee pay to make and deliver them.
As well as utility cost to run the stove, lighting, pos systems, etc. plus rent/mortgage/taxes on the building, upkeep of fixtures like tables, menus, and cutlery, insurance costs, inspection costs, non sales staff (think like general managers, janitorial staff, plus HR and IT if they have it), any planned building upgrades down the line (whether to the actual building eg renovating dining areas or upgrading kitchen appliances), theft/shrinkage, damage from customers and staff being assholes, from equipment breaking down, from natural disasters, etc
Probably a lot more too. There’s a whole bunch to factor in
Accountant: Laughs in cost allocation
That's too much math and I'm le tired