The Kitchen is one of the rooms which the player is unable to view on camera as the room has no camera within it, but it does appear on the radar, just like the Storage Room.

The Kitchen is connected to the Main Party Room (aka "CAM 12") which is marked out by a sign which is on the wall labeled "Kitchen

The Penguin starts in this location, proving the Penguin may work like a waiter as when he is in the Office he says to the player "May I take your order?" which may prove he takes orders from the customers.