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# Calculating Food Costs

## CA-ICA-5c: Identify procedures used

to calculate the cost of a standardized
recipe and cost per portion and
perform calculations.

Portion Control
Customers expect food to be uniform

and

## consistent every time

Serving consistent portions is essential to
the success of a restaurant

## How to Control Portions

Purchase items according to standard

specifications
Use portioning tools

## Calculating Unit Cost

In order to determine the cost of a recipe,

## you must first determine how much the

ingredients cost
Most foodservice facilities purchase food
in bulk

50 lb bag of flour

The Unit Cost

## is the cost of each

individual item
As purchased price is the cost you paid
for the item
Example: a 50-lb bag of sugar costs \$22.00. A
marinated mushroom recipe call for several
ounces of sugar. Therefore, the unit for the recipe
is ounces. You must convert AP unit (lb) to
ounces.

## Calculating Unit Cost

To find out how much each ounce costs,

## divide \$22.00 by 800 oz.

\$22.00 / 800 oz. = \$0.03 per ounce (unit cost)

## Some foods, such as

deli meats, are used
completely as they as
purchased
= NO FOOD WASTE

## Other foods that

require trimming or
deboning result in
food waste

## The product yield is

the usable portion of
food product
Many times foods
lose volume or weight
as they are prepared

## Ex. A roast can shrink

up to 1/3 of its original
size when it is cooked

## The actual weight of

food product that is
served to customers
is called the
as-served portion

(AS)
Expressed by weight

The amount of
consumable food
product that remains
after preparation is
called the edible
portion

(EP)
Expressed in a %

## Edible Portion Yield Percentage

Yield % = EP / amount of food purchased

## Two red bell peppers

are used to prepare a
The two peppers
together weigh 11 oz.
A trimming, you have
3 oz. of trim loss.

AP Weight = 11 oz.
Trim Loss = 3 oz.
Yield Wt = 8 oz.
Yield % = 8 oz. / 11 oz.
Yield % = .73 or 73%

Costing Recipes
Determining the cost of a standardized

## recipe is an important part of cost control

Once a recipe cost is calculated, the
operation can determine:

## How much each portion costs

The Q Factor

Questionable Ingredient
Factor
Covers the cost of
ingredients that are
difficult to measure.
Foodservice operations
have a preset Q factor
usually 1% - 5%

## Multiply the total cost of

ingredients by the Q factor

## For small amounts of

ingredients (1/4 tsp)
Measurements such as to
taste
Covers costs resulting in
seasonal changes in food
prices
Covers condiments

## Cost Per Portion

The amount you would serve to an

individual customer
Recipe Cost / # of Portions = Cost Per Portion
Ingredients Cost \$7.20
Serves 10 portions
Cost per Portion = \$0.72

Review
1.
2.
3.

4.

## A 25 lb. bag sugar costs \$28.95. What is the

unit cost per ounce of sugar?
A 10 gallon bucket of buttercream icing costs
\$15.25. What is the unit cost per cup of icing?
The AP weight of a watermelon is 7 lb. The
trim loss = 5 lb. What is the EP yield % for the
watermelon?
Total cost of ingredients for a recipe that
serves 8 portions is \$12.96. With a Q factor of
3%, what is the cost per serving?

1.

## 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.)

\$28.95 / 400 = .07 => \$0.07 per ounce of sugar

2.

## 10 gal x 16 c = 160 cups (160 c = 10 gal)

\$15.25 / 160 = .095 => \$0.10 per cup of icing

3.

## 7.5 lb. 5 lb. = 2.5 lb.

2.5 lb. / 7.5 lb. = .333 => 33% EP

4.

## \$12.96 x .03 = .39 => \$0.39

\$0.39 + \$12.96 = \$13.35
\$13.35 / 8 portions = \$1.67 per portion