Defining the Terms
This is the actual price you pay for an ingredient.
Purchase Cost
What is the unit price of 1 gram of All-Purpose Flour (APF) if the purchase cost is ₱75/kg?
₱75/1000g = ₱0.075/g
According to the formulas, what is the first step to finding the total ingredients cost?
adding all the ingredients costs
This is the formula for calculating profit.
Selling Price - Portion Cost
The Recipe Cost (RC) is the same as the Portion Cost (POC).
false
This is the money you earn after all costs have been deducted from the selling price.
What is the unit price of butter in grams, given a purchase cost of ₱168 for 200g?
₱168/200g = ₱0.84/g
If your total ingredient cost is ₱500, and your recipe yields 50 pieces, what is your portion cost?
₱500 / 50 = ₱10
If your portion cost is ₱15 and your desired food cost percentage is 30%, what is your selling price?
(Calculation: ₱15 / 0.30 = ₱50)
The Unit Price is calculated by dividing the total weight (or volume) by the purchase cost.
false
The cost of a single serving of a dish.
Portion Cost
If the purchase cost for fresh milk is ₱102 for 1000ml, what is the unit price per ml?
₱102/1000ml = ₱0.102/ml
A recipe has a total ingredient cost of ₱375 and produces 25 servings. What is the portion cost for each serving?
₱375 / 25 = ₱15
A baker wants to have a 40% desired food cost percentage for a cake with a portion cost of ₱500. What should be the selling price?
(Calculation: ₱500 / 0.40 = ₱1250)
A baker buys 100g of cinnamon for ₱50. He needs 10g for a recipe. His ingredient cost for cinnamon for this recipe is ₱5.
true
(Calculation: (₱50 / 100g) * 10g = ₱0.50 * 10 = ₱5)
The final price you charge a customer for a dish.
Selling Price
What is the ingredient cost for powdered milk if you need 250g and the purchase cost is ₱120 for 300g?
(₱120/300g) * 250g = ₱0.4/g * 250g = ₱100
What is the total ingredient cost for the recipe shown in the table, assuming the individual ingredient costs have been calculated?
₱173.55? (Calculation: ₱18.75 + ₱11 + ₱33.6 + ₱100 + ₱10.2)
Your selling price is ₱10, and your portion cost is ₱7. What is your profit?
(Calculation: ₱10 - ₱7 = ₱3)
You are making a dish that yields 10 servings. The total ingredient cost is ₱250. You want a 25% desired food cost percentage. Your selling price per serving should be ₱100.
true
(Calculation: Portion Cost = ₱250/10 = ₱25. Selling Price = ₱25 / 0.25 = ₱100)
The amount of usable product you get after processing an ingredient, often expressed as a quantity.
Yield
Calculate the ingredient cost for white sugar if you need 125g and the purchase cost is ₱88/kg.
(₱88/1000g) * 125g = ₱0.088/g * 125g = ₱11)
If the total ingredient cost for a recipe is ₱2,000, and it yields 100 cupcakes, what is the portion cost for 1 cupcake?
₱2000 / 100 = ₱20
The portion cost of a meal is ₱100. The desired food cost percentage is 25%. After selling 20 portions, what is the total profit?
(Calculations: Selling Price = ₱100 / 0.25 = ₱400. Profit per portion = ₱400 - ₱100 = ₱300. Total profit = ₱300 * 20 = ₱6000)
A restaurant owner calculates their portion cost to be ₱75. They decide on a selling price of ₱200. Their desired food cost percentage is 35%. Is this a profitable decision based on their desired food cost?
false
(Calculation: Selling Price based on desired food cost: ₱75 / 0.35 = ₱214.29. Since their selling price of ₱200 is less than this, they are not meeting their desired food cost percentage, and thus their profit margin will be lower than desired.)