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As Purchased
AP Example:
The product as it is
The AP unit of measure is pounds.
purchased.
The AP weight is 20 lbs.
The item has an as The case of apples cost $60.00
purchased, or AP, unit $60.00 (cost for cs.) / 20 lbs =
$3.00 ( cost per lb)
of measure.
The items has an as Determined AP costs:
The cost per lb.= $3.00
purchased, or AP,
The AP price = $60.00
price, and price per
The AP price per lb = $3.00
unit of measure.
Edible Portion
Yield %
AP weight (volume)
EP Weight (volume)
=yield %.
Yield % Formulas
Yield % Example of Case of
Pears:
There
from a
20 lb AP weight.
AP weight
NOT = EP Weight
SIGNIFICANT
IMPACT on food
cost.
in amount of food
purchased impacts
the cost of food
served to the guest.
To BUY:
40 lbs pears AP @ $3.00/lb
It COSTS the following:
EP = $6.00 per lb
FOOD COST %
Refers to the % of the
menu price that the
cost represents.
Example:
Cost .
$2.50/
Menu price . $10.00
.25
sold
food
$7.50
is available to
pay for other costs of
doing business & the
profit.
Average yield %
Unit of measure conversion if AP unit is different.
Unit of measure conversion for item AP count, bunch,
etc.
9 Steps Continued
Step 5: Perform the calculations to 4 decimal places to first
determine the EP cost per unit.
Step 6: Then determine the EP cost for the total # of units in the
recipe.
Example
6 qts = 6 (qts) x 32
(oz per qt) = 192 oz
2.