15 Costing Sheets

Instructions for 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 menu price for various items.

In the recipe below, we will look at a recipe for stuffed green peppers. 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 in Chapter 12.

Menu Item: Stuffed Green Peppers      Number of Servings: 6

Cost per Serving:

   Ingredient         Recipe Quantity                                Cost Total Cost
Weight Volume Count APC/Unit Yield Percent EPC/Unit
green bell peppers 6 1/$0.99 100%
salt 1/4 teaspoon $9.15/4 pounds 100%
ground beef 1 pound $7.99/pound 100%
ground black pepper 1/8 teaspoon $6.99/6 ounces 100%
canned whole peeled tomatoes 14.5 ounces $1.19/14.5-ounce can 100%
chopped onion 1/2 cup $3.99/3 pounds 89%
Worcestershire sauce 1 teaspoon $7.99/15 fluid ounces 100%
uncooked rice 1/2 cup $23.99/15 pounds 100%
shredded Cheddar cheese 1 cup $8.99/32 ounces 100%
condensed tomato soup 21.5 ounces $1.49/10.75-ounce can 100%
                                                                                                                Total Recipe Cost

We will fill out this costing sheet one ingredient at a time. We’ll start with green bell peppers. The recipe calls for 6 of them. Although this is fresh produce, we are not costing by volume or weight, so we won’t worry about the yield percent. That we will cut off the tops and scoop out the innards of a green pepper doesn’t affect how much we buy. We start with what we are given, 6 green peppers, and want to move to the pricing, which is also by count. So we can do this with two factor label terms:

6 space g r e e n space p e p p e r s space cross times space fraction numerator $ 0.99 over denominator 1 space g r e e n space p e p p e r end fraction space equals $ 5.94 

Next we have LaTeX: \frac{1}{4}    teaspoon salt. Salt is sold by weight in pounds, so we will have to use a volume to weight conversion:

1 fourth space t e a s p o o n space s a l t space cross times space fraction numerator 1 space t a b l e s p o o n space s a l t over denominator 3 space t e a s p o o n s space s a l t end fraction space cross times space fraction numerator begin display style 2 over 3 end style space o u n c e space s a l t over denominator 1 space t a b l e s p o o n space s a l t end fraction space cross times space fraction numerator 1 space p o u n d space s a l t over denominator 16 space o u n c e s space s a l t end fraction space cross times fraction numerator $ 9.15 over denominator 4 space p o u n d s space s a l t end fraction space equals space $ 0.007 space. space. space.

We will round to the nearest hundredth: $0.01

Next is 1 pound of ground beef:

1 space p o u n d space g r o u n d space b e e f space cross times fraction numerator $ 7.99 over denominator 1 space p o u n d space g r o u n d space b e e f end fraction space equals space $ 7.99 

Next is LaTeX: \frac{1}{8}    teaspoon black pepper:

1 over 8 space t e a s p o o n space b l a c k space p e p p e r space cross times space fraction numerator 1 space t a b l e s p o o n space b l a c k space p e p p e r over denominator 3 space t e a s p o o n s space b l a c k space p e p p e r end fraction space cross times space fraction numerator begin display style 1 fourth end style space o u n c e space b l a c k space p e p p e r over denominator 1 space t a b l e s p o o n space b l a c k space p e p p e r end fraction space cross times space fraction numerator $ 6.99 over denominator 6 space o u n c e s space b l a c k space p e p p e r end fraction space equals space $ 0.012 space. space. space.

We will round to the nearest hundredth: $0.01

Next is 14.5 ounces canned whole peeled tomatoes:

14.5 space o u n c e s space t o m a t o e s space cross times space fraction numerator $ 1.19 over denominator 14.5 minus o u n c e space c a n space o f space t o m a t o e s end fraction space equals space $ 1.19  

Next is LaTeX: \frac{1}{2}    cup chopped onion:

1 half space c u p space c h o p p e d space o n i o n space cross times space fraction numerator 6 begin display style 1 half end style space o u n c e s space c h o p p e d space o n i o n over denominator 1 space c u p space c h o p p e d space o n i o n end fraction space cross times space fraction numerator 1 space p o u n d space o n i o n over denominator 16 space o u n c e s space o n i o n end fraction space cross times space fraction numerator $ 3.99 over denominator 3 space p o u n d s space o n i o n end fraction space equals space $ 0.270 space. space. space. 

We will round it to $0.27. However, we aren’t finished with the onion. Now we need to figure out the edible portion cost. Remember that E P C space equals space fraction numerator A P C over denominator Y i e l d space percent sign space left parenthesis d e c i m a l space f o r m right parenthesis end fraction space equals space fraction numerator $ 0.27 over denominator 0.89 end fraction space equals space $ 0.303 space. space. space. 

Again, we will round to the nearest hundredth: $ 0.30 

Next is the Worcestershire sauce:

1 space t e a s p o o n space W o r c e s t e r s h i r e space s a u c e space cross times space fraction numerator 1 space t a b l e s p o o n over denominator 3 space t e a s p o o n s end fraction space cross times space fraction numerator 1 space f l u i d space o u n c e over denominator 2 space t a b l e s p o o n s end fraction space cross times space fraction numerator $ 7.99 over denominator 15 space f l u i d space o u n c e s space W o r c e s t e r s h i r e space s a u c e end fraction space equals $ 0.088 space. space. space. 

We will round to the nearest hundredth: $0.09

Next is the uncooked rice:

1 half space c u p space u n c o o k e d space r i c e space cross times space fraction numerator 8 space o u n c e s space u n c o o k e d space r i c e over denominator 1 space c u p space u n c o o k e d space r i c e end fraction space cross times space fraction numerator 1 space p o u n d over denominator 16 space o u n c e s end fraction space cross times space fraction numerator $ 23.99 over denominator 15 space p o u n d s space u n c o o k e d space r i c e end fraction space equals space $ 0.399 space. space. space. 

We will round to the nearest hundredth: $0.40

Next is Cheddar cheese:

1 space c u p space g r a t e d space c h e e s e space cross times fraction numerator 4 space o u n c e s space g r a t e d space c h e e s e over denominator 1 space c u p space g r a t e d space c h e e s e end fraction space cross times space fraction numerator $ 8.99 over denominator 32 space o u n c e s space c h e e s e end fraction space equals space $ 1.123 space. space. space. 

We will round to the nearest hundredth: $1.12

Finally we come to the condensed tomato soup:

21.5 space o u n c e s space c o n d e n s e d space t o m a t o space s o u p space cross times space fraction numerator $ 1.49 over denominator 10.75 minus o u n c e space c a n space c o n d e n s e d space t o m a t o space s o u p end fraction space equals space $ 2.98 

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

$5.94 + $0.01 + $7.99 + $0.01 + $1.19 + $0.30 + $0.09 + $0.40 + $1.12 + $2.98 = $20.03

Now we know how much it costs to make 6 servings of stuffed green peppers. To find out how much it costs to make one serving, simply divide by the number of servings, 6:

$20.03 LaTeX: \div    6 = $3.338 . . . We will round that to the nearest hundredth, $3.39

It costs $3.39 to make one serving of stuffed green peppers.

 

Menu Item: Stuffed Green Peppers      Number of Servings: 6

Cost per Serving:                   $ 3.39

Ingredient              Recipe Quantity                                 Cost

 Total Cost
Weight Volume Count APC/Unit Yield Percent EPC/Unit
green bell peppers 6 1/$0.99 100% $5.94
salt LaTeX: \frac{1}{4} teaspoon $9.15/4 pounds 100% $0.01
ground beef 1 pound $7.99/pound 100% $7.99
ground black pepper LaTeX: \frac{1}{8} teaspoon $6.99/6 ounces 100% $0.01
canned whole peeled tomatoes 14.5 ounces $1.19/14.5-ounce can 100% $1.19
chopped onion LaTeX: \frac{1}{2} cup $3.99/3 pounds 89% fraction numerator $ 0.27 over denominator 0.89 end fraction $0.30
Worcestershire sauce 1 teaspoon $7.99/15 fluid ounces 100% $0.09
uncooked rice LaTeX: \frac{1}{2} cup $23.99/15 pounds 100% $0.40
shredded Cheddar cheese 1 cup $8.99/32 ounces 100% $1.12
condensed tomato soup 21.5 ounces $1.49/10.75-ounce can 100% $2.98
                                                                                                           Total Recipe Cost $20.03

 

Purpose

To practice filling out a costing sheet.

Outcomes

By completing this assignment, you will be able to…

  1. Find the cost per unit of a particular item by converting weights, volumes, and unit prices with factor labeling.
  2. For conversions between volume and weight, you should use the conversion on the chart given in Chapter 12.
  3. Adjust cost for yield percentage.
  4. Find the total cost of a menu item, as well as the cost per serving.

Instructions

To complete this assignment…

  1. Find the unit cost of each ingredient in the recipe below.
  2. Adjust prices for yield percent, if applicable.
  3. Find the total price of the recipe.
  4. 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: Shrimp Scampi       Number of Servings: 10

Cost per Serving:  10)                                

Ingredient                Recipe Quantity

                            Cost

 Total Cost
Weight Volume Count APC/Unit Yield Percent EPC/Unit
olive oil 5 tablespoons $29.99/102 fluid ounces 100% 1)
butter 10 tablespoons $2.57/8 ounces 100% 2)
minced garlic 1.75 ounces $4.48/1.25 pounds 87% 3)
large shrimp prawns 3.25 pounds $15.98/pound 100% 4)
dry white wine 4 fluid ounces $14.99/750 milliliters 100% 5)
lemon juice 5 tablespoons $6.69 gallon 100% 6)
chopped parsley LaTeX: \frac{1}{2} cup $0.75/ounce 76% 7)
salt LaTeX: \frac{1}{4} teaspoon $9.15/4 pounds 100% 8)
                                                                                                         Total Recipe Cost 9)

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Culinary Math Copyright © by Eunice Graham is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License, except where otherwise noted.

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