# 27 Costing Sheets

In this unit we will pull several concepts together in order to learn how to fill out a costing sheet. A costing sheet gives detailed information about how much each ingredient in a recipe costs, and then allows you to figure out how much it costs to make a recipe, as well as how much each individual serving costs. This will allow you to set a price for various items.

In the recipe below, we will look at a recipe for apple cinnamon rolls. The costing sheet lists each ingredient, as well as the weight, volume, or count of that item. By using factor labeling to make conversions, it’s possible to figure out exactly how much each ingredient costs. If the ingredient is produce, you can go on to figure out the edible portion cost. However, **if the yield is 100%, you don’t have to do that step.**

The costing sheet will give you yield percentages, but you will have to know or look up other conversions. For conversions between volume and weight, you should use the conversion on the chart given here.

**Menu Item:** Apple Cinnamon Rolls **Number of Servings:** 12

**Cost per Serving:**

Ingredient |
Recipe Quantity |
Cost |
Total Cost |

Weight |
Volume |
Count |
APC/Unit |
Yield Percent |
EPC/Unit |
||

chopped apples | 8 ounces | $2.49/pound | 76% | ||||

milk | 1 cup | $3.49/gallon | 100% | ||||

dry yeast | ounce | $5.00/4 ounces | 100% | ||||

brown sugar | cup | $3.49/2 pounds | 100% | ||||

butter | cup | $4.98/pound | 100% | ||||

eggs | 3 | $2.55/dozen | 100% | ||||

flour | 4 cups | $1.76/5 pounds | 100% | ||||

salt | tsp | $9.15/4 pounds | 100% | ||||

sugar | cup | $4.49/4 pounds | 100% | ||||

cinnamon | 2 tablespoons | $10.81/18 ounces | 100% |

Total Recipe Cost |

We will fill out this costing sheet one ingredient at a time. We’ll start with chopped apples. The recipe calls for 8 ounces of them. We start with what we are given, 8 ounces chopped apples, and want to move to the pricing. First we have to convert the ounces to pounds, then move to the pricing:

We’ll round to the nearest hundredth, $1.25. However, we’re not done with the apples yet. Now we need to figure out the edible portion cost. Remember that

Again, we will round to the nearest hundredth: $1.64

Next we have 1 cup milk. We will have to move from cups to gallons before we get to the pricing:

We will round to the nearest hundredth: $0.22

Next we have ounce dry yeast:

We will round to the nearest hundredth: $0.63

Next we have cup brown sugar. We will have to do a volume to weight conversion:

We will round to the nearest hundredth: $0.44

Next we have cup butter, and another volume to weight conversion:

We will round to the nearest hundredth, $0.62

Next we have 3 eggs, which are sold by the dozen, which is 12:

We will round to the nearest hundredth: $0.64

Next we have 4 cups flour. We will have to do a volume to weight conversion:

We will round to the nearest hundredth: $0.35

Next we have teaspoon salt. We will have to use a volume to weight conversion:

We will round to the nearest hundredth: $0.02

Next we have cup sugar:

We will round to the nearest hundredth: $0.14

Finally we have 2 tablespoons cinnamon. We will have to move from volume to weight:

We will round to the nearest hundredth: $0.30

Now we have the total cost for each of the ingredients. Our next step is to add all of the total costs up:

$1.64 + $0.22 + $0.63 + $0.44 + $0.62 + $0.64 + $0.35 + $0.02 + $0.14 + $0.30 = $5 even

Now we know how much it costs to make 12 servings of apple cinnamon rolls. To find out how much it costs to make one serving, simply divide by the number of servings, 12:

$5.00 12 = $0.416 . . . We will round that to the nearest hundredth, $0.42

It costs $0.42 to make one serving of apple cinnamon rolls.

**Menu Item:** Apple Cinnamon Rolls **Number of Servings:** 12

**Cost per Serving:**

Ingredient |
Recipe Quantity |
Cost |
Total Cost |

Weight |
Volume |
Count |
APC/Unit |
Yield Percent |
EPC/Unit |
||

chopped apples | 8 ounces | $2.49/pound | 76% | ||||

milk | 1 cup | $3.49/gallon | 100% | ||||

dry yeast | ounce | $5.00/4 ounces | 100% | ||||

brown sugar | cup | $3.49/2 pounds | 100% | ||||

butter | cup | $4.98/pound | 100% | ||||

eggs | 3 | $2.55/dozen | 100% | ||||

flour | 4 cups | $1.76/5 pounds | 100% | ||||

salt | teaspoon | $9.15/4 pounds | 100% | ||||

sugar | cup | $4.49/4 pounds | 100% | ||||

cinnamon | 2 tablespoons | $10.81/18 ounces | 100% |

Total Recipe Cost |

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## Assignment

## Purpose

To practice filling out a costing sheet.

## Outcomes

By completing this assignment, you will be able to…

- Find the cost per unit of a particular item by converting weights, volumes, and unit prices with factor labeling.

- For conversions between volume and weight, you should use the conversion on the chart given here.
- Adjust cost for yield percentage.

- Find the total cost of a menu item, as well as the cost per serving.

## Instructions

To complete this assignment…

- Find the unit cost of each ingredient in the recipe below.
- Adjust prices for yield percent, if applicable.
- Find the total price of the recipe.
- Calculate the price per serving.

## Tips for Success

To help in the completion of this assignment, make sure to:

- Pay close attention to the units and convert them to match the cost.
- Pay attention to yield percents where applicable.

**Costing Sheets Assignment**

*Find the cost values below, numbered 1-10:*

**Menu Item:** Blackberry Pie **Number of Servings:** 8

Cost per Serving: 10)

Ingredient |
Recipe Quantity |
Cost |
Total Cost |

Weight |
Volume |
Count |
APC/Unit |
Yield Percent |
EPC/Unit |
||

flour | 2 cups | $5.36/5 pounds | 100% | 1) | |||

salt | 1 teaspoon | $1.19/26 ounces | 100% | 2) | |||

butter | 8 ounces | $5.29/1 pound | 100% | 3) | |||

blackberries | 144 grams | $6.46/16 ounces | 92% | 4) | |||

sugar | cup | $7.52/4 pounds | 100% | 5) | |||

lemon juice | 2 tablespoons | $7.50/48 fluid ounces | 100% | 6) | |||

cornstarch | 4 tablespoons | $3.19/16 ounces | 100% | 7) | |||

vanilla | teaspoon | $5.98/2 fluid ounces | 100% | 8) |

Total Recipe Cost |
9) |