TH1706

Name: ALYSSIA P. GABRIDO BSHM-2B Date: March 20, 2022

Score:

Recipe Costing
You may use a calculator for this activity. Show your solutions on the space provided. You may use additional
sheets of paper if necessary. Or, if you can present this in Word file, that would be okay. Afterward, take a
photo of your output and send it via eLMS Dropbox. If you opted to have this done in a Word file, just send
the completed document to your instructor in the same facility. (50 points)

I. IDENTIFICATION. Identify the as purchased quantity (APQ), as purchased cost (AP), and trim on the
problem sets below. Then, calculate the as purchased cost per unit (APC), yield percentage (YP), edible
portion quantity (EPQ), edible portion cost per unit (EPC), and the total cost. (5 points x 2 items).

1. Marina sells fried calamari in front of her house. In the morning, she would buy 12 kg of squid at the
wet market for Php 2,520. After cleaning and cutting the squid into rings, she ends up with 1.4 kilos
of squid innards.
APQ = 12kg
AP = Php 2,520.00
TRIM = 1.4 kilos
APC = Php 2,520 / 12kg
= 210kg

EPQ = 12kg – 1.4kilos

= 10.6kg

YP = (10.6 / 12) * 100

= 0.88 * 100
= 88

EPC = 210 / 0.88

= 238.63

TOTAL COST = 10.6kg * 238.63

= Php 2,529.48

2. Chinoy Restaurant purchases 60 kilos of chicken for Php 9,600.00. After deboning the chicken, it only
has 49 kilos left.

APQ = 60kilos
AP = Php 9,600.00
TRIM = 49kilo
APC = Php 9,600 / 60kilo
= 160kg

EPQ = 60kg – 49kg

= 11kg
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YP = (11kg / 60kg) * 100

= 0.18 * 100
= 18

EPC = 160 / 0.18

= 888.89

TOTAL COST = IIkg * 888.89

= Php 9,777.79

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You will be graded based on the following rubric:

CRITERIA POINTS Item 1 Item 2
Complete solution with the correct answer 5
The last two (2) major steps of the solution are incorrect. 4
Half of the solution is correct. 3
The first two (2) major steps of the solution are correct. 2
The first major step of the solution is correct. 1

II. RECIPE COSTING. Answer all the shaded parts. (1 point x 40 items)

Menu item: ASIAN APPLE SLAW

Number of servings: 4

Actual
Ingredients APQ AP APC/Unit Trim EPQ Yield% EPC Ingredient
Cost
Apples 600 g Php 120 Php 0.20/g 144 g 456 76% 0.76 ₱346.56
Jicama 800 g Php 56 Php 0.07/g 120 g 680 85% 0.08 ₱54.4
Rice wine 75 mL Php 31.50 Php0.42/mL 0 mL 75 100% 0.42 ₱31.50
Limes 300g Php 54 Php0.18/g 195 g 105 35% 0.51 ₱53.55
(for juice)
Salt 5g Php 0.11 Php0.02/g 0g 5 100% 0.02 ₱0.1
Sugar 15g Php 0.95 Php0.06/g 0g 15 100% 0.06 ₱0.9
Fish sauce 15 mL Php 3 Php0.20/mL 0 mL 15 100% 0.20 ₱3
Scallions 75 g Php 3.26 Php0.04/g 33.75 g 41.25 55% 0.07 ₱2.89
Recipe Cost ₱492.90
Cost Per Serving ₱123.23

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