Final answer:
The kitchen manager or head chef decides which items to prepare first after completing the par levels sheet, considering factors such as customer demand, item perishability, and preparation for service.
Step-by-step explanation:
After completing the prep and back-ups par levels sheet, the decision on what items need to be made first is typically made by the kitchen manager or head chef in a restaurant setting. They prioritize tasks based on factors such as the anticipated customer demand, which items will spoil if not used promptly, and what preparations are necessary for upcoming meals or service. It's important to consider the levels of inventory to ensure that the kitchen operates efficiently and reduces waste, while also being prepared to meet the demands of the business.