This study examines the extent to which location influences school foodservice costs per meal. It does not examine the effects of cost variation on financial solvency of an school food authority (SFA) or the adequacy of the US Department of Agriculture (USDA) meal reimbursements. Higher per meal costs do not necessarily indicate that an SFA is operating at a loss because higher cost SFAs may also have higher revenues. Due to data limitations, the authors can determine neither the extent to which higher per meal costs are associated with higher revenues per meal nor whether higher cost SFAs are more likely to serve meals that meet USDA nutrition standards. [For the full report, "School Foodservice Costs: Location Matters. Economic Research Report Number 117," see ED521217.]