Ave food cost for a restaurant let's say is approx 30%. Varies depending on menu, of course, but is usually around this amount.
A couple of votes on my end:
Via Quadrono -- $11 paninis that probably cost $1.75 to make
Bice -- $26 linguini with broccoli rabe, prob cost $4
Norma's -- $18 egg-white Primavera omelet, prob cost $3.50
Sure there are hundreds of other similarly overpriced, yet popular places. Would love to hear your thoughts on others...!!!