1. Calculating Food Costs
CA-ICA-5c: Identify procedures used to calculate the cost of a standardized recipe and cost per portion and perform calculations.

2. Portion Control
Customers expect food to be uniform and consistent every time
Serving consistent portions is essential to the success of a restaurant

3. How to Control Portions
Purchase items according to standard specifications
Follow standardized recipes
Use portioning tools

4. 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

5. Calculating Unit Cost
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 $ 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.
50 lb. x 16 oz. = 800 oz.

6. 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)

7. Food Waste and Product Yields
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
Chicken, fruit, etc.
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

8. As-Served and Edible Portion
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 %
Handout Edible Portion Graph

9. Edible Portion Yield Percentage Yield % = EP / amount of food purchased
Two red bell peppers are used to prepare a mushroom salad. 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%

10. 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
Menu prices
Hand Out Recipe Costing Form

11. 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
Use 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

12. Recipe Cost / # of Portions = 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

13. Review
A 25 lb. bag sugar costs $ What is the unit cost per ounce of sugar?
A 10 gallon bucket of buttercream icing costs $ What is the unit cost per cup of icing?
The AP weight of a watermelon is 7 ½ 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 $ With a Q factor of 3%, what is the cost per serving?

14. Answers 25 lb x 16 oz. = 400 oz (400 oz. = 25 lb.)
$28.95 / 400 = .07 => $0.07 per ounce of sugar
10 gal x 16 c = 160 cups (160 c = 10 gal)
$15.25 / 160 = .095 => $0.10 per cup of icing

15. Answers 7.5 lb. – 5 lb. = 2.5 lb. $12.96 x .03 = .39 => $0.39
2.5 lb. / 7.5 lb. = .333 => 33% EP
$12.96 x .03 = .39 => $0.39
$ $12.96 = $13.35
$13.35 / 8 portions = $1.67 per portion