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Calculating Food Cost

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**Math-in-CTE Lesson Plan
**

Lesson Title: Calculating Food Cost

Occupational Area: Culinary Arts CTE Concept(s): Calculating Food Cost Math Concepts: Percentage of Increase and Decrease Lesson Objective: After completing section 14-1 from the Culinary Essentials textbook, given recipes, calculator and the food costing software, the student will be able to determine food cost percentage for menu items. The student will be given a written test on food costing. A minimum score of 80% must be achieved in order to complete task. Culinary Essentials Text Book Culinary Essentials Work Book Culinary Essentials Study Guide Sheet 14-1 Culinary Essentials Math worksheets #15 and #16 Food Costing software installed in computer lab THE "7 ELEMENTS" 1. Introduce the CTE lesson. Ask: If you were a restaurant operator, what are some ways you could Brief discussion-write student answers on white board. make more money? Ask: What are ways you could possibly lose money? Ask: What happens to businesses that lose money? Brief discussion-write answers on white board. Students should understand that they would be out of business/job. TEACHER NOTES (and answer key)

Lesson Number: 7

Supplies Needed:

Today I will be showing you how to help insure that you don’t lose A good way to insure that you don’t lose money is to money in your operation. In other words-Job Security. manage your food cost.

PA GOVERNOR’S INSTITUTE--2005 2. Assess students’ math awareness as it relates to the CTE lesson. Give students several menus without prices. Ask: What would you charge for these items? List prices on menu.

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Ask: Why do you need to charge more for the menu item than what are Help students to come up with factors (e.g. more costs you? expensive ingredients may be in some items) Ask: What are some factors that would affect how much money you can Explain about overhead in a restaurant and how much it make off of these menu items? takes to run and profit from the overall amount taken in. Fact: More than 75% of restaurants fail in the first year of operation. Why? Ask: Does anyone know what a percentage means? How to multiply a percent? Ask: What is profit? Ask: How do you calculate that? Discussion-What are the reasons?

3. Work through the math example embedded in the CTE lesson. If it costs you 95¢ to make a cheeseburger, how much do you have to Food cost should be no more than 30% of the selling charge the customer to make a profit off of the item? price. In order to achieve this you need to know how to figure out the following information. 30% of what # is 95¢ Change 30% to a decimal= .30 Divide 95¢ by .30 to determine the required selling price. 95 ÷ .30 = $3.166

PA GOVERNOR’S INSTITUTE--2005

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Ask: Have you ever seen prices expressed in amounts like this? Why Answer. Because of perceived value. not? You need to round up, never down, the selling price to a figure that people perceive to be a better value. Like-$3.25 or even better $3.95 . Try to avoid using the dollar sign on a menu- it makes people think of Super Colossal Cheeseburger- 3.95 money.

(Use a smaller font for the price and never list in order, people will comparatively shop)

4. Work through related, contextual math-in-CTE examples. Another way you could write the same problem out would be. First you must change 30% into a decimal Ask: How do you do this? 30% of selling cost (SC) is ingredient cost (IG) x=selling cost

part whole

IC 30% = SC 100%

! !

**.95¢ 30% = x 100% ! First you must change 30% into a decimal, divide 30% by 100 = .30
**

Explain: Numbers in ( ) next to each other means multiply. Cross multiply: (.30) x = (.95)(100)

30 x = 95

!

PA GOVERNOR’S INSTITUTE--2005

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30x 95 = 30 30

x= $3.166

x " $3.166

!

If your ingredient cost of a tuna sandwich is .42¢ what should your ! selling price be?

**.42¢ 30% = x 100%
**

x " $1.40 Explain: Remember that the selling cost (SC) is the minimum amount you need to charge the customer in order to make a profit. This concept can be represented by substituting the (=) sign with the (") sign, which means the IC is lesser than or equal to the SP.

!

!

Now, if you decide to round the selling price of your cheeseburger to ! Divide food cost by selling price and multiply by 100. $3.95, figure out what your food cost percentage would be. .95÷ 3.95 x 100 = 24% Wow! 24% food cost? You’re making money!

PA GOVERNOR’S INSTITUTE--2005 5. Work through traditional math examples. Now we can apply this concept to other areas. Show work for each problem and be ready to discuss answers with the class. 1. A set of wrenches marked to sell for $159.95 was put on sale at a discount rate of 15%. What is the selling price? 2. What is the selling price of an article marked at $499.95 and selling at a discount of 23%? 3. If an 18% discount is allowed on an article marked at $350.00, what is the selling price? What is the amount of discount? 4. Automobile tires are on sale for 20% off. What will a set of four tires cost that was marked to sell at $45.00 each? What was the total discount? 6. Students demonstrate their understanding. Give students menus from our restaurant and have them cost the items out at current market value. Have students present findings on poster board.

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159.95x.15=23.9925 $159.95-$23.99=$135.95 499.95x.23=114.9885 $499.95-$114.98=$384.97 $350.00x.18= $63.00

$45.00x4=$180.00 $180.00x.20=$36.00

Ask: Could we possibly sell the menu items for the same amount this Discuss what would happen to a restaurant if they never year? What would our food cost be if we were to sell these items at the reevaluated their menu prices? old amount?

PA GOVERNOR’S INSTITUTE--2005 7. Formal assessment. Possible Test Questions. What should the minimum selling price be on a lobster tail special that costs $4.75 to prepare?

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4.75 30% or 4.75 ÷ .30 =15.8333 = x 100%

If you are selling a prime rib dinner for $17.95 and is costs you $3.25 to $3.25÷ ! $17.95=18.1% ! prepare what is your food cost percentage? Are you making money? Yes

PA GOVERNOR’S INSTITUTE--2005

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Adaptations for special needs students. Culinary calculator Resource room Repetition of newly earned material (more guided practice) Peer tutoring Additional time to take test

Teacher Notes: If students are having difficulties they can go to the resource room for further instruction and seek extra help

Math Standards and Assessment Anchors addressed with this lesson. M11.A.2. Understanding the meaning of operations, use operations, and understand how they relate to each other. References.

Author(s): Ray Brown Rashida Larkin

Position: Culinary Arts instructor Special Education teacher of math and social studies

School: CAT Pickering CAT Pickering

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