LESSON 6

Math baking and Entrepreneurship

OBJECTIVES
At the end of the lesson, the learner should be able to:
• Recognize the measurement and equivalent chart and compare with the
actual weight of the ingredients;
• Identify the common emergency substitution applicable to bake products;
• Solve baker’s percentage of a baked product
• Solve the baking cost of a particular product based from unit cost
presented;
• Determine the selling cost of baked product; and
• Apply the techniques acquired in solving baker’s percentage, unit cost
and selling cost.
 MEASUREMENT AND EQUIVALENT
• Baking requires exact measurement to ensure quality products.
Likewise, the data below is quite important in determining
equivalent of 1 cup if it requires weight measurement.
 BAKER’S PERCENTAGE
Is a system which indicate flour’s quantity used in a recipe of baked product. It is also known
as Baker’s math.

GENERAL RULES:
• Flour is always expressed as 100% regardless of the quantity used.
• The remainder of the ingredients in the formula is calculated against the amount of flour used.
• Baker’s percentage formula is

X 100
 Ingredients Gram-weight Baker’s %
Bread Flour 350 100
Water 180 51.43
Yeast 10 2.86
Salt 10 2.86
Sugar 25 7.14
Shortening 30 8.57
Min. Yeast Food 1.25 0.36
Total Formula Wt 606.25 173.21
 The expression of formula ingredient weights in percentage from is
most useful in increasing or decreasing recipes for baked items.
This indicates flour weights and yields 606.25 grams mixed dough
• Each bread is consisted of 50 grams of dough
• Output of the bread will be 12 because
 LET’S SOLVE:
Ingredients Gram-Weight Baker’s %
Bread Flour 350 100
Water 110 31.43
Yeast 10 2.86
Salt 6 1.71
Sugar 150 42.86
Milk 100 28.57
Butter 125 35.71
Eggs 100 28.57
Total Formula Wt. 951 (19) 271.71
 EMERGENCY SUBSTITUTION
Instead of: Amount Use:
Baking Powder 1 tsp ¼ tsp baking soda plus ½ tsp cream of tartar
Bread crumbs ¼ cup ¼ cup finely crushed cracker, corn flakes or quick
cooking or old fashion oats
Brown sugar, packed 1 cup 1 cup granulated sugar mixed with 2 tbsp
molasses or dark corn syrup
Butter 1 cup 1 cup margarine
1 cup Vegetable oil (for melted butter)
 EMERGENCY SUBSTITUTION
Instead of: Amount Use:
Buttermilk or sour milk 1 cup 1 tbsp lemon juice or white vinegar plus enough milk to
make 1 cup; let stand a few minutes. Or 1 cup plain
yogurt
Chocolate 1 oz 1 oz unsweetened baking chocolate plus 1 tbsp sugar
Semisweet baking
6 oz semisweet baking chocolate, chopped
Semisweet chips 1 cup
3 tbsp baking cocoa plus 1 tbsp vegetable oil or melted
shortening or margarine
Unsweetened baking 1 oz
 EMERGENCY SUBSTITUTION
Instead of: Amount Use:
Cornstarch (for thickening) 1 tbsp 2 tbsp all purpose flour or 4 tsp quick cooking tapioca
mayonnaise for baking and batters only.

¼ cup of egg beaten

Corn syrup 1 cup granulated sugar plus ¼ cup water
Light 1 cup
1 cup light corn syrup; ¾ cup light corn syrup plus ¼
Dark 1 cup cup molasses; 1 cup maple flavored syrup
 EMERGENCY SUBSTITUTION
Instead of: Amount Use:
Eggs 1 large 1 whole egg
2 egg whites;
2 egg yolks (for custard or puddings); or
2 egg yolks plus 1tbsp water (for cookies or bars)
Flour
All purpose flour 1 cup 1 cup plus 2 tbsp cake flour

Cake 1 cup 1 cup minus 2 tbsp all purpose flour

1 cup all purpose flour plus 1 ½ tsp baking powder
Self-rising 1 cup and ½ tsp salt
 EMERGENCY SUBSTITUTION
Instead of: Amount Use:
Half and half / cream 1 cup 7/8 th of a cup of whole milk plus 1 tbsp of butter
regular parts of whole milk and light cream
Lemon juice, fresh 1 tbsp 1 tbsp bottled lemon juice or white vinegar
Lemon peel, grated 1 tsp 1 tsp dried lemon peel
Milk, regular or low-fat 1 cup ½ cup evaporated milk plus ½ cup water’ or non-fat
dry milk prepared as directed on package
Whole milk 1 cup 1 cup buttermilk plus ½ tsp of baking soda (if
baking, reduce baking powder by 2 tsp)
Sour cream 1 cup 1 cup plain yogurt
Yeast, regular or quick active dry 1 pkg (1/4 oz) 2 ¼ tsp regular or quick active dry or 1 package (0.6
oz) compressed cake yeast
 BASIC COSTING
• Cost of a product shows the overhead costs that incurred during the time of baking a certain
product. The resulting products are divided according to the number of baked good
produced, thus determining product cost per piece.
• Example: Cake roll (12 slices)
¼ c sifted cake flour P50.00/kilo
1 tsp baking powder 29.00/250 g
4 eggs, separated 7.00/piece
½ cup sugar 60.00/kilo
½ cup milk 69.00/liter
1 tsp vanilla 12/60 ml
2 tsp melted butter 78.00/225g
 COSTING FORM
• Cost Sheet is a tool used to encode purchases specific ingredients with specific weight
according to recipe and reflects price per unit.
Name of Recipe Number of Servings
Quantity Unit of Measure Ingredient Unit Price Per Unit Unit of Measure Unit Cost
Specifications Purchased
300 g Cake flour 50.00 1000 g 15.00

5 g Baking Powder 29.00 250 g 0.58

4 pcs Eggs 7.00 1 pc 28.00

120 g Sugar 60.00 1000 g 7.20

125 ml Milk 69.00 1000 ml 8.33

5 ml Vanilla 12.00 60 ml 1.00

10 g Butter 78.00 225 g 3.47

63.87 / 12 pcs

= P 5.32 P 6.00 / piece

FORMULA

•Unit cost =
FOR MARK UP
• Selling Price = (5.32 +3.00) x 2 =8.32 x 2 Mark Up
= P 16.64
= P 17.00 + (Packaging Cost) P5.00
= P 23.00

20.20 +3.00 = 23.20 x 2 = 46.40

46.40 + 5 = 51.40

51.40-6.00 = 45.40
 LET’S SOLVE
• 9” Chocolate cake (10 slices)
Name of Recipe Number of Servings
Quantity Unit of Measure Ingredient Unit Price Per Unit Unit of Measure Unit Cost
Specifications Purchased
218 g All purpose flour 60.00 1000 g 13.08
5 g Baking Soda 29.00 250 g 0.58
6 pcs Eggs 8.00 1 pc 48
463 g Sugar 70.00 1000 g 32.41

59 ml Milk 85.00 1000 ml 5.02

10 ml Vanilla 30.00 60 ml 5
4.5 g salt 25 250 g 0.45
69 g cocoa 175 500 g 24.15

237 ml water - - -
177 ml oil 90 1000 ml 15.93

144.62/ 10 slices

14.46/slice 45/slice