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

pt Meaning pint
T, tbs, tbsp tablespoon
qt t or tsp quart teaspoon
gallon
gal
C cup
pt pint
min qt minute quart
gal gallon
hr min
hour minute
degrees
“ hr
“
hour
degrees
fl fl fluid fluid
oz ounce ounce
oz lb, lbs pounds
lb, lbs °C pounds degree celsius

°C °F degree celsius degree

degree fahrenheit
fahrenheit
°F
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 3 cups soft crumbs Moderately
fahrenheit celsius warm
1 cup milk = ½ cup evaporated milk + ½ cup water
350 degree 180 degree 4 Moderate
fahrenheit
1 cup cake flour = celsius 1 cup all purpose flour – 2T + 2T cornstarch (both sifted before
measuring)
375 degree 190 degree 5 Moderately
fahrenheit celsius hot
1 tbsp cornstarch = 2 tbsp flour
400 degree 200 degree 6 Moderately
fahrenheit 1juice cupcelsius
sour milk = hot
1 cup evaporated milk + 1 T vinegar or lemon

450 degree 230degree 8 Hot

fahrenheit celsius
1 cup whipping cream = ¾ cups whole milk + ¼ cup butter

500 degree 1 whole 260 egg = degree 9 Very

2 egg yolks hot
fahrenheit 1 cupcelsius molasses = 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
Purchase Price grams
Net Weight Bread Flour P 800.00 25 kilograms
Salt Cake FlourP 20. P00 50.00 1,0001 grams kilogram

Sugar Salt P
Instant yeast
65. 00
P 180.00
P 20. 00 1
500 grams
kilogram
1,000 grams
Full cream
Sugar
P 108.00
Full cream powdered
P 65. 00
300 grams
1 kilogram
P 108.00
powdered 300 grams milk
Eggs P 6. 00 Per piece
milk Water P 5. 00 1 liter
Butter P 140. 00 225 grams
Eggs P 6. Per piece
00
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 0.03
800.00/25,000 2
g
Cake Flour P 50.00/1,000 0.05
g
Ingredient P 180.00/500 g HOW?
Instant yeast 0.036 Cost
per gram
Salt P 20. 00/ cost
1,000 0.02
per gram

g (in pesos)

Sugar P 65. 00/ Bread

1,000 Flour
800.00/25,0000.065
g
P
0.032
g Cake Flour
g
P 50.00/1,000
0.05
Full cream P 108.00/Instant
300yeast0.36 P 180.00/500
g 0.036
powdered milk g Salt P 20. 00/
1,000 g 0.02
Butter P 140. 00/ 225 0.63
Sugar P 65. 00/
g 1,000 g
Full cream powdered
0.065
P 108.00/ 300
Egg yolk P 6. 00 per
g P 6.00 per
0.36
milk
(medium) piece Butter piece P 140. 00/ 225
g 0.63
Water P 5. 00/ 1000 g 0.005
Egg yolk (medium) P 6. 00 per
piece P 6.00 per
piece
 STEPS IN COSTING YOUR BAKED GOODS
SAMPLE RECIPE OF SOFT ENSAYMADA
INGREDIENTS WEIGHT OF
INGREDIENTS
Bread Flour 100
Cake Flour 60
INGREDIENTS WEIGHT OF INGREDIENTS
Instan Bread
t yeast
Flour 4 100
Cake Flour 2 60
Salt Instant yeast 4
Sugar Salt 36 2
Sugar 36
Full C ream Milk
Full Cream Milk Powder 8 8
r
Butter 40
Powde Egg yolk, medium 1 piece 20
Butter Water 40 100
TOTAL DOUGH WEIGHT 370
Egg yol k, medium 1 20
Yield for 60 gram dough wegiht 6 pcs
piece
Water 100
TOTAL DOUGH 370
WEIGHT
Yield for 60 gram 6 pcs
 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 F lour 100 0.032 (in pesos)
Cake Fl our 60 0.05 Bread Flour
yeast 4 0.036
Instant 100
Salt 2 0.02
36 0.065 0.032
Sugar Cake Flour

Full Cre am Milk 8 0.36 60

Powder 0.05
Butter 40 0.63 Instant
yeast
Egg yolk, medium 20 P6.00 per
4
1 piece piece
Water 100 0.05 0.036
Salt
TOTAL DOUGH 370
WEIGHT 2

0.02
Sugar
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
B
r
e
a
d

F
l
o
u
r

1
0
0

0
.
INGREDIENTS WEIGHT OF COST PER HOW? Cost
INGREDIENTS GRAM of cost
(in used
pesos) per
Bread Flour 100 0.032 ingredi
gram
0.032 ents
Cake Flour 60 0.05 100
60 xx
INGREDIENTS WEIGHT OF COST PER HOW? Cost of
INGREDIENTS
0.05 GRAM
Instant yeast 0.036 4x cost per
4 0.036 used
(in pesos)
Salt 2 0.02 2x
gram 0.02
Sugar 36 0.065 36 x
ingredien
0.065 ts
Full Cream 8 0.36 8x B
r
Milk Powder 0.36 e
Butter 40 0.63 40 x a
d
0.63
Egg yolk, 20 P6.00 per Cost F
l
medium 1 piece as o
piece whole u
r
Water 100 0.05 100 x
0.05 1
0
TOTAL 370 0
DOUGH
WEIGHT 0
.
 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
s: Overhead P10. 22x 45% = P4.60
Les Cost

(ele tricity, water,

Selling price per piece P
30.00
c r, etc. 30% to 45%)
Less: Total cost per piece P
labo
Les s: Packaging
10.22
P2.0 0
Less: Overhead (electricity, water, labor, etc. 30%

Tota l Cost P16. 82

P10.22x 45% = P4.60 to 45%)
Less: Packaging

Profit Margin P2.00 P13.18

Total Cost

P16.82

Profit Margin

P13.18