BAKER’S MATHEMATICS

The success of a baker’s recipe or

formula is highly
dependent on the use of the correct
ingredient,
accurate measurements and correct
procedure.
 Units of Measurement and Equivalents Chart

Abbreviation Meaning
T, tbs, tbsp tablespoon
t or tsp teaspoon
C cup
Abbreviation Meaning
pt T, tbs, tbsp pint tablespoon
t or tsp teaspoon
qt C quart cup

gal gallon
pt pint
qt quart
min gal minute gallon
min minute
hr hr hour hour

“ “
fl
degrees degrees
fluid
fl oz fluid ounce
lb, lbs pounds
oz °C ounce degree celsius
lb, lbs °F pounds degree fahrenheit
°C degree celsius
°F degree fahrenheit
Frequently Used
Substitutions and
Equivalent
Equivalent Weights and
Measurement
Given Measurement Equivalents
1 gallon = 4 quarts
1 quart = 2 pints
1 pint = 2 cups
1 cup = 8 fluid ounces
½ cup = 4 ounces
¼ cup = 2 ounces
1/8 cup = 1 fluid ounce
1 tbsp = 3 tsps
1 pound = 16 ounces
2.2 pounds = 35. 2 ounces
1 kilogram = 1000 grams
 OVEN TEMPERATURE

Degee Degree Gas Guide Oven Heat

Fahrenheit Celsius
250 degree 130 degree
Liquid Ingredients Water and Milk
1/2 Very cool
fahrenheit
1 cup butter = celsius 1 cup margarine
275 degree 140 degree
1 oz baking chocolate (unsweetened) =
1 1 square
Very cool
fahrenheit celsius
300 degree 150 degree
1 oz sweetened chocolate =
2 Warm
¼ cup cocoa + 1 ½ to 2 tsp shortening

fahrenheit
8 to 10 pieces grahamcelsius
crackers = 1 cup graham crumbs
325 degree
4 oz bread =
170 degree 3 Moderately
3 cups soft crumbs
fahrenheit celsius warm
350 degree
1 cup milk =
180 degree 4 Moderate
½ cup evaporated milk + ½ cup water

fahrenheit
1 cup cake flour = celsius 1 cup all purpose flour – 2T + 2T cornstarch (both sifted before

375 degree 190 degree 5 measuring)

Moderately
fahrenheit celsius hot
400 degree
1 tbsp cornstarch =
200 degree 6 2 tbsp flour
Moderately
fahrenheit
1 cup sour milk = celsius hot
1 cup evaporated milk + 1 T vinegar or lemon juice

450 degree
1 cup whipping cream230degree
= 8 ¾ cups whole milk +Hot
¼ cup butter
fahrenheit celsius
500 degree 260 degree 9 Very hot
1 whole egg = 2 egg yolks

fahrenheit
1 cup molasses = celsius 1 cup honey
 COSTING YOUR BAKED GOODS

Most Important Tip

-Keep and collect your receipt when
buying ingredients
- This is were you will get the basis for
the prices of your ingredients for your
recipe
 STEPS IN COSTING YOUR BAKED GOODS

-Check for the net weight of your flour sack

and other ingredients
STEPS IN COSTING YOUR BAKED GOODS
- For eggs (net weight) used in baking is always
50 grams
- Always remember eggs are always charged as
whole

Note: For recipe books

-Medium eggs (Philippines)

-Large eggs (USA)
STEPS IN COSTING YOUR BAKED GOODS

- We will need both the purchase price and the

net weight

* For this exercise we need a sample

spreadsheet
 SAMPLE SPREADSHEET

Ingredient Purchase Net Weight

Price
Bread Flour P 800.00 25 kilograms
Cake Flour P 50.00 1 kilogram
Instant yeast IngredientP 180.00 500 grams
Purchase Price Net Weight
Bread Flour P 800.00 25 kilograms
Salt Cake Flour P 20. P00
50.00 1,0001 grams
kilogram

SugarInstant
Salt
yeast
P 65. P 180.00
00
P 20. 00 1 500 grams
kilogram
1,000 grams

Full cream
Sugar
P 108.00
Full cream powdered
P 65. 00
P 108.00
300 grams
1 kilogram
300 grams
powdered
milk
Eggs P 6. 00 Per piece
milk Water P 5. 00 1 liter
Butter P 140. 00 225 grams
Eggs P 6. 00 Per piece
Water P 5. 00 1 liter
Butter P 140. 00 225 grams
STEPS IN COSTING YOUR BAKED GOODS

- Compute for the cost per gram

- The cost per gram is equivalent to the
purchase price divided by the net weight
 Ingredient HOW? Cost per gram
cost per gram (in pesos)
Bread Flour P 0.032
800.00/25,000
g
Cake Flour P 50.00/1,000 0.05
g
Instant yeast Ingredient P 180.00/500 HOW?g 0.036 Cost per gram
cost per gram (in pesos)
Salt Bread Flour P 20. P00/ 1,000 g0.02 0.032
800.00/25,000
Cake Flour P 50.00/1,000 g 0.05
Instant yeast
g P 180.00/500 g 0.036
SugarSalt P 65. P00/ 1,000
20. 00/ 1,000 g 0.0650.02
Sugar P 65. 00/ 1,000 g 0.065
Full cream powderedg P 108.00/ 300 g 0.36
Full cream
milk
Butter
P 108.00/ 300
P 140. 00/ 225 g
0.36 0.63
powdered
Egg yolkmilk
(medium)g P 6. 00 per piece P 6.00 per piece
Water P 5. 00/ 1000 g 0.005
Butter P 140. 00/ 225 0.63
g
Egg yolk P 6. 00 per P 6.00 per
(medium) piece piece
Water P 5. 00/ 1000 g 0.005
 STEPS IN COSTING YOUR BAKED GOODS
SAMPLE RECIPE OF SOFT ENSAYMADA
INGREDIENTS WEIGHT OF
INGREDIENTS
Bread Flour 100
Cake Flour 60
InstantINGREDIENTS
yeast 4 WEIGHT OF INGREDIENTS
Bread Flour 100
Salt Cake Flour 2 60
Sugar Instant yeast 36 4
Salt 2
Full Cream
Sugar Milk 8 36

PowderFull Cream Milk Powder

Butter
8
40
Butter Egg yolk, medium 1 piece 40 20
Water 100
Egg yolk,
TOTAL medium 1
DOUGH WEIGHT 20 370

piece Yield for 60 gram dough wegiht 6 pcs

Water 100
TOTAL DOUGH 370
WEIGHT
Yield for 60 gram 6 pcs
dough wegiht
 STEPS IN COSTING YOUR BAKED GOODS

- Lets compute for the cost of the ingredients

used in our Soft Ensaymada recipe

INGREDIENTS WEIGHT OF COST PER

INGREDIENTS GRAM
(in pesos)
INGREDIENTS WEIGHT OF INGREDIENTS COST PER GRAM
Bread Flour 100 0.032 (in pesos)
Cake Flour
Bread Flour 60 100 0.05 0.032
Cake Flour 60 0.05
Instant yeast
Instant yeast
4 4
0.036 0.036
Salt Salt 2 2 0.02 0.02
Sugar 36 0.065
Sugar Full Cream Milk Powder
36 8
0.065 0.36
Full Cream Milk
Butter 8 40 0.36 0.63
Powder Egg yolk, medium 1 piece 20 P6.00 per piece
Water 100 0.05
Butter TOTAL DOUGH WEIGHT
40 370 0.63
Egg yolk, medium 20 P6.00 per
1 piece piece
Water 100 0.05
TOTAL DOUGH 370
WEIGHT
STEPS IN COSTING YOUR BAKED GOODS

- The cost of used ingredients is equivalent to

the weight of the ingredients multiplied by the
cost in grams
INGREDIENTS WEIGHT OF COST PER HOW? Cost of
INGREDIENTS GRAM cost per used
(in pesos) gram ingredien
ts
Bread Flour 100 0.032 100 x
0.032
Cake Flour 60 0.05 60 x 0.05
Instant yeast 4 0.036 4 x 0.036
Salt 2 0.02 2 x 0.02
Sugar 36 0.065 36 x
0.065
Full Cream Milk 8 0.36 8 x 0.36
Powder
Butter 40 0.63 40 x 0.63
Egg yolk, medium 20 P6.00 per piece Cost as
1 piece whole
Water 100 0.05 100 x
0.05
TOTAL DOUGH 370
WEIGHT
INGREDIENTS WEIGHT OF COST PER HOW? Cost of
INGREDIENTS GRAM cost used
(in pesos) per ingredi
gram ents
Bread Flour 100 0.032 100 x
0.032
Cake Flour 60 0.05 60 x
INGREDIENTS WEIGHT OF COST PER HOW? Cost of
INGREDIENTS GRAM
0.05 cost per used
Instant yeast 4 0.036 (in pesos)
4x gram ingredien
0.036 ts
Salt Bread Flour 2 100
0.02 0.032 2x 100 x
0.032
Cake Flour 60 0.05 0.02 60 x 0.05
SugarInstant yeast 36 4 0.0650.036 36 x 4 x 0.036
Salt 2 0.02 0.065 2 x 0.02
Sugar 36 0.065 36 x
Full Cream 8 0.36 8x
0.065
Milk Full
Powder
Cream Milk 8 0.36 0.36 8 x 0.36
Butter
Powder 40 0.63 40 x
Butter 40 0.63 0.63 40 x 0.63
Egg yolk, medium 20 P6.00 per piece Cost as
Egg yolk,
1 piece
20 P6.00 per Cost whole
medium
Water1 100 piece0.05 as 100 x
piece whole0.05
TOTAL DOUGH
Water 100 370 0.05 100 x
WEIGHT
0.05
TOTAL 370
DOUGH
WEIGHT
 SAMPLE RECIPE OF SOFT ENSAYMADA

INGREDIENTS WEIGHT OF
INGREDIENTS
Bread Flour 100
Cake Flour 60
Instant yeast 4
Salt 2
Sugar 36
Full Cream Milk 8
Powder
Butter 40
Egg yolk, medium 1 20
piece
Water 100
TOTAL DOUGH 370
WEIGHT
Yield for 60 gram 6 pcs
dough wegiht
 STEPS IN COSTING YOUR BAKED GOODS

Soft Ensaymada – the data we collected

Yield for 60 grams = 6 pcs

Total cost of used ingredients = P 43.31
 STEPS IN COSTING YOUR BAKED GOODS

Soft Ensaymada – cost per piece

The cost per piece is equivalent to the total cost of

used ingredients divided by the yield in pieces
Yield for 60 grams = 6 pcs
Total cost of used ingredients = P 43.31

Total cost of used ingredients / Yield

(pieces)

= Cost per piece

P 43. 31 / 6 pcs

= P 7.22 per piece + P 3.00 (for the

toppings) = P 10.22
 WHAT ARE THE FACTORS TO CONSIDER WHEN
DECIDING ON THE SELLING PRICE?

Selling Price:

-Demand
-Competition
-Location
-Costs
-Government regulations
 STEPS IN COSTING YOUR BAKED GOODS

Selling Price

The selling price is equivalent to the cost per piece

multiplied by three (3)

Cost per piece x 3 = possible selling price

P 10.22 x 3 = P 30.66

We then study the selling price of soft

ensaymada is P 30.66 and consider the
demand, competition, location, costs and
government regulations
 STEPS IN COSTING YOUR BAKED GOODS

After all the considerations have been made,

we decide for the selling price of P 30.00
 Soft Ensaymada – Profit Margin

Item Cost
Selling price per piece P 30.00

Less: Total cost per P 10.22

piece Item Cost
Less: Overhead
Selling price per piece
P10.22x
P 30.00
45% = P4.60
(electricity, water,
Less: Total cost per piece P 10.22

labor, etc. 30% to 45%)

Less: Overhead (electricity, water, labor, etc. 30% P10.22x 45% = P4.60
to 45%)
Less:
Less:Packaging
Packaging P2.00P2.00
Total Cost P16.82
Total Cost P16.82
Profit Margin P13.18

Profit Margin P13.18