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n these notes. Section 1: Introduction 101 Culinary Mathematics Lesson 2: Culinary Mathematics

Chapter 1: Yield Percent Yield percent is used to determine how much usable food is in an order. In many situations, not all of the food item will be usable in the production of the meal. The yield percent is the amount of the whole food item that is usable in the production of the meal. Let's go over a few terms and formulas: As-Purchased Quantity is defined as the weight, volume, or count of the non-fabricated food item. Edible Portion Quantity is defined as the weight, volume, or count of the fabricated food item. Trim is defined as the weight or volume of the waste from fabricating the purchased food item. It can be expressed as Trim = As-Purchased Quantity - Edible Portion Quantity. Yield percent is defined as the percent of the As-Purchased Quantity that is edible. There are three main reasons why you should use yield percent: 1) Aids in computing the minimum amount of food to order. 2) Aids in determining recipe cost 3) Aids in determining the maximum number of servings that a purchase will yield. There are several factors that effect yield percent such as the following: - Your skill in fabrication - The size of the food - The condition of the food Formulas: Yield Percent (in decimal form) = Edible Portion Quantity / As-Purchased Quantity As-Purchased Quantity = Edible Portion Quantity / Yield Percent (in decimal form) Edible Portion Quantity = As-Purchased Quantity x Yield Percent (in decimal form) Examples: 1) You purchased 10 pounds of apples. After peeling, coring, and slicing the apples, you end up with 2.4 pounds of trim. What is the yield percent of the apples? Trim = As-Purchased Quantity - Edible Portion Quantity, so Edible Portion Quantity = As-Purchased Quantity - Trim Edible Portion Quantity = 10 pounds - 2.4 pounds Edible Portion Quantity = 7.6 pounds

Yield Percent (in decimal form) = Edible Portion Quantity / As-Purchased Quantity Yield Percent = 7.6 pounds / 10 pounds Yield Percent = .76 Yield Percent = 76% 2) The recipe calls for 2 pounds of peeled, cored, and sliced apples (which is different from 2 pounds of apples peeled, cored, and sliced). How many pounds of apples do you need to order? The yield percent on an apple is 76%. As-Purchased Quantity = Edible Portion Quantity / Yield Percent (in decimal form) As-Purchased Quantity = 2 pounds / .76 As-Purchased Quantity = 2.63 pounds 3) You purchased 20 pounds of apples. The yield percent of an apple is 76%. How many pounds of apples are you left with after peeling, coring, and slicing the apples? Edible Portion Quantity = As-Purchased Quantity x Yield Percent (in decimal form) Edible Portion Quantity = 20 pounds x .76 Edible Portion Quantity = 15.2 pounds

Chapter 2: Edible Portion One of the most important things for a culinary professional to monitor is cost. One of the most overlooked factors in determining success or failure is cost control. In order to control one's costs, one has to be familiar with how to determine cost. The first step in finding total cost is determining edible portion cost. Cost per unit: Obviously, it is more cost effective to purchase food in bulk. In order to determine edible portion cost, we must break down bulk price to individual price. To do this, we must determine the cost per unit. As - Purchased price is defined as the price paid for goods (in bulk or otherwise). To determine the cost per unit, it is as simple as dividing the As - Purchased price by the number of units in the order. This can be expressed by the following formula: Cost per unit = As - Purchased Cost / number of units. Example: You purchase a case of apples for $80.00. There are 100 pounds of apples in a case. What is the cost for 1 pound of apples? Cost per unit = As - Purchased Cost / number of units Cost per unit = $80.00 / 100 pounds of apples Cost per unit = $0.80 / pound of apples Note: Always round up after all calculations are done when dealing with cost. For example, if the cost per unit calculation equals 10.231, then the answer would be $10.24. Edible Portion Cost: As we learned with yield percent, just because you purchase a whole apple, it does not mean that you are going to use the whole apple. The same can be said for cost. If you want to know how much of the edible or usable portion of the food is, you must find the edible portion cost. If you use 1 pound of apple slices in a recipe, you will need to start with more than 1 pound of apples. Consequently, you would want to charge for the number of pounds of apples purchased, not the number of pounds of apples used. Edible portion cost can be defined as the cost per unit of the fabricated food. It can be expressed with the following formula: Edible Portion Cost = As - Purchased Cost / Yield Percent (in decimal from) Example:

You purchase a case of apples for $80.00. There are 100 pounds of apples in a case. What is the edible portion cost per pound of apple given that the yield percent of an apple is 76%? Edible Portion Cost = As - Purchased Cost / Yield Percent (in decimal from) Edible Portion Cost = $80.00 / .76 Edible Portion Cost = $105.263 Edible Portion Cost per pound = $105.263 / 100 Edible Portion Cost per pound = $ 1.05263 Edible Portion Cost per pound = $1.06 As you can see, the cost of a pound of apple is 80 cents; however, the cost of a pound of edible apple is $1.06.

Chapter 3: Recipe Costing In order to determine how much to charge for a meal, you need to know how much that meal cost you and how much you want to profit from it. You need to have an established recipe with ingredients and amounts of servings. You may also need things such as market price, yield percent, and volume to weight conversions. Food cost can be defined as the cost of food items used in food production. Food cost percent can be defined as the percent of the selling price that pays for the ingredients. Food cost percent can be expressed by the following: Food Cost Percent = Food cost / Food Sale OR Food Cost Percent = Cost per Portion / Selling Price Cost per Portion = Total Recipe Cost / Number of Portions yielded from recipe Selling price = Cost per Portion / Food Cost Percent (in decimal form) Examples: 1) You charge $19.99 for a steak. The steak cost you $10.99. What is the food cost percent on the steak? Food Cost Percent = Food cost / Food Sale Food Cost Percent = $10.99 / $19.99 Food Cost Percent = .549 Food Cost Percent = 54.9% 2) It cost you $9.23 to make your famous green bean casserole. The green bean casserole yields 6 servings. If you want your food cost percent to be 45%, what do you charge for the green bean casserole? Cost per Portion = Total Recipe Cost / Number of Portions yielded from recipe Cost per Portion = $9.23 / 6 Cost per Portion = $1.538 Cost per Portion = $1.54 Selling price = Cost per Portion / Food Cost Percent (in decimal form) Selling price = $1.54 / .45 Selling price = $3.422 Selling price = $3.43

Chapter 4: Beverage Costing Just as it is important to control the food cost, it is also equally important to control the cost of beverages (epically when alcohol comes into play). We will explore beverage costing in a similar way to food costing. Beverage cost percent can be defined as the percent of the selling price that pays for the beverage. It can by expressed by the following: Beverage Cost Percent = Beverage cost / Beverage sales Some other useful equations include the following: Cost per Serving = Total cost / number of servings Selling price = cost per beverage / beverage cost percent (in decimal form) Example: The following apple martini recipe makes 12 four ounce drinks. 750 ml Gin 12 fl oz Apple Brandy 6 fl oz Simple Syrup 3 limes, juiced 3 apples, quartered Given the following information, what should be charged for the drink? Gin cost $281.16 for 12 L Apple Brandy cost $19.23 for 750 ml Simple Syrup cost $0.82 for a quart Limes cost $0.28 each Apples cost $0.31 each The target beverage cost percent is 18% Step 1 - Calculate the total beverage cost Gin: $281.16 / 12 L = $23.43 per L. 750 ml = .75 L, so $23.43 x .75 = $17.5725 = $17.58 Apple Brandy: 1 L = 33.8 fl oz and 750 ml = .75 L, so 33.8 fl oz x .750 = 25.35 fl oz per 750 ml. 25.35 fl oz / 12 fl oz = 2.1125. $19.23 / 2.1125 = $9.1029 = $9.11 Simple Syrup: 1 qt = 32 fl oz, so $0.82 / 32 = $0.025625 per fl oz. 6 fl oz x $0.025625 per fl oz = $0.15375 = $0.16 Limes: 3 x $0.28 = $0.84 Apples: 3 x $0.31= $0.93 Total: $17.58 + $9.11 + $0.16 + $0.84 + $0.93 = $28.62 Step 2 - Calculate cost per beverage Cost per Serving = Total cost / number of servings

Cost per Serving = $28.62 / 12 Cost per Serving = $2.385 = $2.39 Step 3 - Calculate selling price Selling price = cost per beverage / beverage cost percent (in decimal form) Selling price = $2.39 / .18 Selling price = $13.27777 = $13.28

Chapter 5: Recipe Conversion Often, it is necessary to produce more or less than what the recipe actually yields. In order to do this, you must adjust your recipe using a recipe conversion factor. In order to find the recipe conversion factor, simple divide the new yield by the old yield. Recipe Conversion Factor = New Yield / Old Yield Once you find the recipe conversion factor, you simple multiply the factor to each ingredient amount. Some important things to note about the recipe conversion factor are the following: Apply the recipe conversion factor to the ingredient amounts only! Cooking times and temperatures do not receive the same conversion! Be cautious with spices! Often recipes have a range of yields and the amount of spice covers the maximum yield. It is better to taste before adding more. Baking powder and baking soda cannot be converted using this method! When baking with flour, do not use this recipe conversion factor! When baking with flour, use the Bakers' Percent to convert the recipe. Bakers' percent can be found by doing the following: Step 1 - Convert all ingredient quantities to the same unit. Step 2 - Flour is assigned 100%. Determine the percentages of the remaining ingredients. Step 3 - Scale the recipe based on the amount of flour needed. Example: Convert the following recipe for dough to a baker's percent: 3 pounds of water 1/3 ounce of yeast 5 pounds of bread flour 1/3 ounce of salt Step 1 - Convert all to pounds .3333 oz / 16 oz = 0.0208 lb Step 2 - Determine percentages Water = 3 lbs water / 5 lbs flour = 0.6 = 60% Yeast = 0.0208 lb yeast / 5 lbs flour = 0.0041 = .41% Salt = .0208 lb yeast / 5 lbs flour = 0.0041 = .41% What would the new recipe be if you wanted to make the dough with 25 pounds of flour?

Water = 60% x 25 lb = 15 lb Yeast = .41% x 25 lb = .1025 lb x 16 oz/lb = 1.64 oz Salt = .41% x 25 lb = .1025 lb x 16 oz/lb = 1.64 oz 25 pounds of flour 15 pounds of water 1.64 ounces of yeast 1.64 ounces of salt

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