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Transcript of Food Costing
Cooking a roast (melted fat) Edible Portions (EP): The food left over from preparations for guests to consume. As Served (AS) Portions: The actual amount of food served to the guests. AP Price / Total AP Units = Unit Cost ** Convert the AP amount to the Unit amount AP - trimmed amount = EP AP Weight - Trim Loss = Yield Weight Broccoli Heads - Broccoli Stems = Broccoli Florets 20 lbs - 4 lbs = 16 lbs Cooking Loss Test 1. Number of portions x Weight of individual portion = EP Weight 2. Divide the total AS /a single unit = Total Weight as Served 52 portions x 4 oz (individual portion) = 208 oz 208 oz / 16 oz = 13 lb Shrinkage: The loss of food weight by cooking AP Weight - AS Weight = Shrinkage (when cooking) Find the shrinkage percentage:
Shrinkage Amount / AP Weight = Shrinkage Percentage .8lbs / 7lbs = 11% Costing a Recipe 1. Complete ingredient list 2. Find AP Price for each ingredient 3. Calculate the EP Price for each ingredient 4. Find the Unit Purchase Price: price paid for each individual item purchased in bulk $2.40 for a 20 piece loaf of bread / 20 slices = $0.12 per slice 5. Cost per Unit: A flat of 12 loaves of bread = $$28.80 $28.80 / 12 = $2.40 per loaf The cost of the individual serving unit Unit Purchase Price / Purchase Unit = Cost per Unit 6. Ingredient Cost: Cost per Unit x AP amount = Ingredient Cost The cost for each ingredient used in a recipe. $0.12 x 20 = Total Costs Ingredient Total: Add together all the individual ingredient costs for the recipe Q Factor: Questionable Ingredient Factor : for ingredient difficult to measure Example: Sat & Pepper Add a percentage of the total cost to the final total Total Recipe Cost: Ingredient Total + Q Factor Portion Cost: Total Recipe Cost / Recipe Portions = Portion Cost Peanut Butter: Jelly: Bread: $3.82 $2.27 $2.40 PB & J Sandwich Yield: 10 Sandwiches Portion: 1 Sandwich Ingredient Total Cost: $3.82+$2.27+$2.40 = $8.49 PB & J Sandwiches Yield: 10 Sandwiches Portion: 1 Sandwich Total Ingredients Cost x 2% = Q Factor $8.49 x .02 = .17 $8.49 + $0.17 = $8.66 $8.66 / 10 = $0.87 per PB & J Sandwich Use Standardized Recipes Use Portioning
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