Class Name Instructor Name Date, Semester Foundations of Cost Control Daniel Traster Yields chapter 4

Opening Questions You have a dinner party for 8 people. The onion tart calls for 4 oz of caramelized onions per person. How many pounds of onions should you order? 2# is not the answer You lose some weight in peeling and some during cooking as water evaporates 2

KEY TERMS As Purchased (AP) form (and measure) of a product as it comes from a purveyor. Edible Portion (EP) form (and measure) of a product after it has been prepped (in some cases, cooked) and waste or loss has been removed. For produce, EP usually refers to pre-cooked yield after trimming and knife work is done. Yield weight or volume of a product remaining after trim and waste are removed. In some cases, includes cooking loss. Yield percent (Y%) ratio of useable product that results on average during the preparation stage.

Calculating Yield % 1.Weigh raw produce in AP form. 2.Process the product as you would for a recipe. 3.Weigh the EP result without the waste. 4.Calculate Y% (decimal form) = EP ÷ AP 4

Example 4a You process 17# of cauliflower and get 10# of florets. What is the yield %? EP % = = = or 58.5% 5

Example 4b Convert to all pounds or all ounces. 7 oz ÷ 16 = , so 6#7oz = # You process 8# of celery and are left with 6# 7oz for crudité. What is the yield %? or 80.5% Y % = = = 6

Notes on Y% for Produce Y% changes with type of processing, even on the same vegetable or fruit. Formula assumes trim is not used elsewhere; Y% is higher if waste is put to use. Y% should remain consistent for similarly trained employees across days. Y% for items portioned by count is 100%. For “each” items bought in a size range assume the lowest number in the range. 7

EP-AP-Y% Graphic Formula EP AP x Y% 8

Example 4c EP = AP X Y% = 10# X 0.68 = 6.8# 6.8# X 16 = oz 9 How many oz of broccoli florets can you get from 10# of broccoli if the yield for florets is 68%?

Example 4d When calculating AP quantity to purchase, always round up to ensure enough EP product 10 How many pounds of jicama should you purchase to get 4# of julienne jicama if Y% of julienne jicama is 88%? 4.55# or 5# rounded AP = = =

Example 4e EP = AP X Y% = 12# X 0.90 = 10.8# 10.8# X 16 oz/# = oz oz ÷ 3 oz/guest = 57.6 or 57 guests 11 A chef serves 3 oz portion of sliced beets per customer. She has 12# of AP beets in the walk-in, and Y% for sliced beets is 90%. How many guests can she serve? When calculating number of portions, always round down. (Cannot serve a partial portion.)

AP vs. EP Cost AP cost (per unit) = AP$ EP cost (per unit) = EP$ 12 Because you pay for edible product and its trim/waste when you purchase, the true EP cost of an ingredient is not the same as its AP cost unless the product has 100% yield

AP$-EP$-Y% Graphic Formula 13 AP$ EP$ x Y%

Example 4f 14 What is the EP cost per pound for radishes if a 10# case costs $14.40 and Y% is 86%? $1.44/# Cost per # = = = EP$ = = = $1.674 or $1.67/#

Example 4g AP$ = EP$ x Y% = $2.17/# x 0.96 = $2.08/# 15 What is the AP cost/# for heirloom tomatoes budgeted at $2.17/# EP cost with a 96% yield?

Butcher’s Yield Test Differs from basic yield test because large cut of meat has by-products of different values (like buying a bag of unlabeled cuts of meat, but you only know the total cost for the bag). 16 The Butcher’s Yield Test calculates EP weight and cost per # or oz.

Conducting Butcher’s Yield Test 1.Butcher a large cut of meat, keeping main item, by- products, and scraps in separate piles. Record weight of each pile on spreadsheet. 2.Calculate percent of total weight that each item represents. 3.Research on a purveyor’s price list the price per pound for each useable by-product. 17

Conducting Butcher’s Yield Test 4. Calculate extension or total value of each by-product using the purveyor list price. 5. Calculate the value of the main item as total value of original cut minus value of all by-products. 6. Calculate cost per useable pound as value of main item ÷ weight of main item in pounds. Divide result by 16 to get cost per useable oz. 18

Conducting Butcher’s Yield Test 7. Determine cost multiplier as cost per useable pound ÷ AP cost per pound 19 Cost multiplier (CM) allows chef to calculate cost per useable pound for this cut in the future as AP cost/# changes. To calculate new cost per useable pound in future, multiply new AP cost/# X CM

Example 4h Item: Turkey; Grade A. Weight: 16# 4 oz AP price/#: $0.79/# Total Cost: $12.84 ProductWeight Step 1 % of total Step 2 Purchase price/# Step 3 Total Value Step 4 Cost per useable # Cost per useable oz Cost Mult. (CM) Thighs2# 11oz16.5%$0.58/#$1.56 Wings1# 3oz7.3%$0.42/#$0.50 Bones7# 12oz47.7%$0.39/#$3.02 Scraps3oz1.2%No value$0 Trimmed Breast 4# 7oz27.3%$7.76 Step 5 $1.75 Step 6 $0.11 Step Step 7 Total16# 4oz100%$12.84

Example 4i: Using the Cost Multiplier (CM) Cost/useable # = AP$/# x CM = $1.09÷ (# x 2.22) = $2.42/# Cost/useable oz = cost/useable # ÷ 16 = $2.42/# ÷ 16 = $0.15/oz 21 Turkey is now selling for $1.09/#. The cost multiplier for the breast meat is What is the new cost per useable pound and per useable ounce for the breast meat.

Notes on Butcher’s Yield Test Cost per useable pound generates cost multiplier. Cost per useable ounce helps determine cost per portion (usually known in oz). CM allows chef to adjust cost/oz or # without redoing entire yield test. 22

Notes on Butcher’s Yield Test Reasons to redo test: the butcher’s skill has changed or the price of by-products has changed significantly in relation to AP$ of whole cut. Test results are relevant only to that cut with same specs. Test allows chef to determine the better deal – butchering in-house or buying pre-fab. 23

Cooking and Trim Loss Tests Usually for large roasts Irrelevant for items sold by pre-cooked weight Cooking loss = oven-ready weight – cooked weight 24 Account for loss during cooking and during post- cooking portioning.

Example 4k 25 12# 4oz roast cooks down to 10# 15oz fully cooked. Calculate cooked weight % and cooking loss % in relation to oven-ready roast. Percent = = or 89.3% Cooking loss % = 100% % = 10.7% =

Tips to Minimize Cooking Loss Do not overcook Cook at low temp for longer time period Allow sufficient resting time before carving Consider brining to increase meat’s original oven- ready weight 26

Trim Loss Mirrors butcher’s yield test except that the roast is already cooked Portion available for service after trimming is called “saleable weight” If all trim is lost as “waste,” the test is similar to the yield test for produce. If trim is used elsewhere in the kitchen, the test is similar to the butcher’s yield test. 27

Example 4l 28 Cooked roast weighs 8# 4oz, but 1# 8oz is lost during trimming. What is saleable weight as percent of cooked roast? Saleable weight = Cooked weight - Trim loss = 8.25# - 1.5# = 6.75# % = = or 81.8% =

29 True EP$ = total cost ÷ saleable wt.

Example 4m EP$/oz = total cost ($28.83) ÷ total oz (76 oz) = $0.38/oz 30 A 6# 2oz roast cost $28.83 per butcher’s yield test. After cooking and trimming, saleable wt. is 4# 12oz. What is EP cost/oz?

Useable Trim 31 If trim from portioning is used elsewhere in the kitchen, the value of the trim must be deducted from the total value of the oven-ready roast before calculating EP cost per pound (similar to butcher’s yield test process).

Example 4n Trim $ = weight x cost per pound = 0.25# X $1.99/# = $0.50 Value of sliced turkey = oven-ready $– trim $ = $ $0.50 = $ # 7oz oven-ready turkey breast has value of $7.76. Cooked breast weighs 3# 10oz. Most is sliced but 4oz of trim (valued at $1.99/#) is transferred for use in ravioli. What is EP$/# for sliced turkey breast?

Example 4n (cont.) Saleable weight = cooked weight – trim = 3.625# # = 3.375# 33 EP$ per # == $2.15 per # =

EP Cost Multipler 34 EP CM = When AP$ per # changes: EP$ per # AP Value per # New EP$ per # = EP$ CM AP $ per # from butcher’s yield test from butcher’s yield test

Cooking Loss Test Spreadsheet Total value of butchered wt. and value/# come directly from butcher’s yield test EP total value must be adjusted with a “rebate” if trim is used elsewhere in kitchen All yield percents are in relation to total AP wt. 35 Review Figure 4.4 in the text. Notice:

Example 4o EP$/# = AP$/# X EP CM = $1.04 X 1.68 = $1.75/# $1.75/# ÷ 16 = $0.11/oz 36 Primal pork shoulder costs $1.27/#. After tests, EP cost multiplier is determined to be What is EP cost per oz for saleable braised pork shoulder if AP price for pork shoulder drops to $1.04/#?

Final Notes Butcher, cooking loss, and trim loss tests are conducted for accuracy in costing, but cost multipliers allow for adjustment to AP price fluctuations without having to redo tests. Information is only relevant when AP cuts, how they are butchered, and the use of scraps all remain the same A chef will always save money by utilizing scrap and trim instead of trashing it. 37