Calculations for completion of Recipe and Menu Cost Forms
Exhibit H
Recipe Cost Example
Management teams must complete this worksheet prior to the competition.
School Name
ProStart High School
Educator Name
Chef Jones
Menu Item
Stuffed Won Tons
Number of Portions
2
Ingredients
Ingredient Cost
Item
Cream Cheese
Powdered Sugar
Vanilla
Won Ton Wraps
Oil for frying
Salt and pepper and cinnamon
Amount
8 oz
2 oz
.5 oz
8
16 oz
TT
Unit Cost
$1.30/lb
$0.48/lb
$5.12/qt
.055 each
2%
1%
Total Cost
$0.65
$0.06
$0.08
$0.44
$0.025
$0.012
Total Recipe Cost
$1.267
Portion Cost
$0.634
CALCULATION SHEET
Cream Cheese
1. The amount is in ounces (oz) so the unit cost must be converted to cost per oz.
Calculation: $1.30 divided by 16 oz (1 pound) = .08125 cost per oz - round to the nearest whole
number (NWN) = .08 per oz
2. The amount is 8oz and you need to know the cost of that amount. You will multiply the
amount of (8oz) by the cost per oz (.08).
Calculation: 8 x .08 = .64 = total cost for the ingredient is .64
Powdered Sugar
1. The amount is in ounces (oz) so the unit cost mu st be converted to cost per oz.
Calculation: $.48 divided by 16 oz (1 pound) = .03 cost per oz
2. The amount is 2oz and you need to know the cost of that amount. You will multiply the
amount of (2oz) by the cost per oz (.03).
Calculation: 2 x .03 = .06 = total cost for the ingredient is .06
Vanilla
NOTE there is an error in this example vanilla, a liquid, should not be in ounces it should be in
fluid ounces. Your calculation will be based on fluid ounces.
1. The amount is in ounces (fl oz) so the unit cost mu st be converted to cost per fl oz. There are
32 fl oz in a quart.
Calculation: $5.12 divided by 32 fl oz (1 quart) = .16 cost per fl oz
2. The amount is .5 fl oz and you need to know the cost of that amount. You will multiply the
amount of (.5 fl oz) by the cost per fl oz (.16).
Calculation: .5 x .16 = .08 = total cost for the ingredient is .08
Won Ton Wrappers
1. This is a straight forward calculation of Multiplication of the price per wrapper (.055) by the
amount 8 (wrappers) to arrive at total cost.
Calculation: 8 X .055 = .44 = total cost for the ingredient is .44
Oil for Frying
NOTE: For this calculation you will use the standard of: 2% of the cost of all other ingredients
will added to the cost of all other ingredients exclusive of those being whose cost is being
calculated using a standard of this type.
1. Total the cost of all other ingredients.
Calculation: .64 + .06 + .08 + .44 = $1.22 total cost of other ingredients.
2. Calculate the cost of 2% (.02) of the total cost of other ingredients ($1.22).
Calculation: .02 x $1.22 = .0244 - round to NWN = total cost for the ingredient is .02
Salt, Pepper, and Cinnamon
NOTE: For this calculation you will use the standard of: 1% of the cost of all other ingredients
will added to the cost of all other ingredients exclusive of those being whose cost is being
calculated using a standard of this type.
1. Total the cost of all other ingredients.
Calculation: .64 + .06 + .08 + .44 = $1.22 total cost of other ingredients.
2. Calculate the cost of 1% (.01) of the total cost of other ingredients ($1.22).
Calculation: .01 x $1.22 = .0122 - round to NWN = total cost for the ingredient is .01
NOTE: In the example all total cost figures are rounded NWN except the oil and the salt, pepper,
and cinnamon. In fact one method other or the other should be selected (round or do not round)
and applied through-out the calculations. Either can be considered correct. I have applied
rounding through-out. It is worth mentioning that there could be a slight variation in the final
total based on how rounding is applied. If you are concerned about judges not taking this in
consideration add an asterisk on thed form stating how you applied rounding.
TOTAL COST
Calculating total cost of the recipe yield is simple addition. Add together the total cost of all
ingredients.
Calculation: .65 + .06 + .08 + .44 + .02 + .01 = 1.26 = Total Recipe Cost of $1.26
Portion Cost
Portion cost is the amount that it cost for each portion (serving) sold (served). To calculate
portion cost divide the Total Recipe Cost ($1.26) by the number of portions the recipe yields (2).
Calculation: $1.26 / 2= .63 = .63 cost per portion.
Exhibit I
Menu Price Example
Management teams must complete this worksheet prior to the competition.
School Name
ProStart High School
Educator Name
Chef Jones
Menu Item
Stuffed Won Ton Appetizer
Item
Portion Cost
Stuffed Won Tons
Caramel Sauce (this recipe would be on separate recipe and costing
sheets)
$0.634
$0.33
Total Item Portion Cost
$0.964
Item Menu Price at 33% Food Cost
$2.921
Menu Price $2.95
Total Item Portion Cost
Total item portion cost is the cost of the dish as served to the guest. This cost will often include
"portion cost" figures from multiply recipes. In the example the portion cost of the Stuffed Won
Ton (.64) and the portion cost of a caramel sauce (.33) are added together to arrive at total item
portion cost.
Calculation: .63 + .33 = .96 = Total Item Portion Cost = $.96
Item Menu Price at 33% Food Cost
Calculating menu price based on application of a food cost percentage is common practice. The
calculation arrives at a menu price that limits the cost of food served (when all recipes and facets
of the operation are executed correctly). This means that when we use a 33% food cost as the
basis for calculating menu price 67% of the menu price is then available to pay all other costs
and profit. To calculate divide the total item portion cost (.96) by the food cost percentage (.33)
to achieve item menu price. Calculation: $.96 / .33 = 2.909091… - round to NWN = $2.90 item
menu price.