Have no idea if this is correct, but it entertained me,
Let's do the cost estimation (restaurant supplies rate):
FOR BROTH AND MEAT (ENOUGH FOR 20):
7 pounds beef bones with marrow ($4)
5 pounds beef brisket ($15)
6 pounds oxtails ($24)
6 pounds beef back ribs ($5) + (2)
1 medium onion, peeled and charred directly over a gas burner 9 pieces star anise 6 cinnamon sticks 7 dried cardamom pods 10 whole cloves 1 tablespoon black and white pepper (whole kernel) 1 ounce licorice root (optional) 4 small long white radishes (daikon), peeled and cut into 2-inch chunks ($2)
3 pounds celery, washed and trimmed at base, cut into 2-inch pieces ($1)
2 teaspoons salt 3 small rock-candy crystals
FOR 8 BOWLS:
11/2 pounds 1/4-inch wide dried rice sticks (banh pho) [($1) + ($1)] X 3 = $6
3 scallions, thinly sliced 1/4 cup shredded cilantro 1 medium onion, sliced paper-thin Freshly ground black pepper
4 fresh red or green chile peppers, sliced 3 limes, cut into wedges 1 bunch of fresh mint, separated into leaves 1 bunch of Thai basil, separated into leaves 1/2 cup hot chile sauce 1/2 cup hoisin sauce
1. Rinse the bones with cold water and soak for 2 hours in a pot. Drain.
2. Place the beef brisket, oxtails, beef back ribs and beef bones in an extra large stockpot. Add water to cover and bring it to a boil. Simmer for about 15 minutes. Drain. Rinse the pot, bones and meat.
3. Bring the bones and meat back to the pot and add water to cover. Bring to a boil, skimming the surface to remove the foam until it ceases to rise. Add 2 quarts more cold water and bring back to a boil. Skim off all of the residue that forms on the top. Set the heat to low and simmer for one hour.
4. Tie the charred onion, star anise, dried cardamom, cinnamon sticks, cloves, white and black peppers and licorice in a cheesecloth. Add the spice bag in the simmering broth. Simmer for 1 hour.
5. Add celery and radishes and simmer for another hour. Remove the beef brisket, oxtails and back ribs, allow to cool and pull the meat away from the bones and reserve it. Thinly slice the beef brisket. Slice the rib and oxtail meat into small chunks. Set aside.
6. Simmer stock for one more hour, then remove and discard all of the bones. Strain the broth through a strainer lined with a cheesecloth into a clean pot. Add the fish sauce, salt, black pepper and rock-candy crystals, and bring the broth to a boil. Reduce heat to low and simmer the broth. Broth can be prepared ahead to this point and refrigerated.
7. When ready to serve, bring 5 quarts of water to a boil. Drop the noodles in the boiling water. Drain immediately.
8. Combine the sliced scallions, shredded cilantro and sliced onion. Set aside.
9. Divide noodles in large soup bowls. Top the noodles with meats. Ladle hot broth over the meat and noodles. Garnish with the scallion mixture and black pepper. Serve with the accompaniments on the side as desired.
Sub-total: about $60
Lacking of rare beef ($10)
Total: $70 + Energy ($10) + labor ( $30) = $110
$110/20 bowls ==> $5.50
NO PROFIT! THIS RECIPE SUCK FOR A BUSINESS!
It's based on something I linked to over two years ago.