Lesson 3 Homework

UNIT COST

Food service operations purchase most food items from suppliers in bulk or wholesale packages. For example, canned goods are purchased by their case, produce by the flat, case or lug and other dry good by 50 or 100 pound bags. The purchased amount is rarely used for a single recipe; however it must be broken down into smaller units such as pounds, cups, quarts or ounces.

 
In order to have the correct ingredient cost for each recipe is necessary to convert As Purchased Cost or prices to Unit Costs.

       A.P. Cost
———————— = COST PER UNIT
   Number of Units

A case of #10 cans contains 6 individual cans. If a case of tomato paste costs $23.50. How much each can cost?

A.P. Cost  ($ 23.50)
————————     =   $ ______ COST PER UNIT
Number of Units  (6)

A.P. Cost  ($          )
————————     =   $ ______ COST PER CUP
# of Cups  (          )

COMMON CONTAINER SIZES

Canned Goods

Canned foods are package in standard-sized container, but the actual amount of substance in a can may vary depending on the density of the food. Always check the label on a can or jar for the accurate net weight.

Can	Approximate Weight	Average Number of Cups per Can	Number of Cans per Case
No. ¼ flat	4-3/4 oz.	½	24
No. ½ flat or 8 oz.	8 oz.	1	12 or 24
No. 1 Tall	12  to 16 oz.	2	12 or 24
No. 2	20 oz.	2 -½	24
No. 2 ½	28 oz.	3 -½	24
No. 303	16 to 17 oz.	2	12 or 24
No. 5	3 lbs. 8 oz.	5 -½	12
No. 3 cylinder or 46 oz.	46 oz.	5 -2/3	12
No. 10	6 lb. 10 oz.	13	3 or 6

Exercise 1

Find the unit cost for each item:

Item	A.P. Package	Cost	Unit Cost
Flour, cake	50# bag	$ 11.20	$                 lb.
Beans, fresh	28# bushel	$ 20.72	$                 lb.
Tomato puree	#10 can	$ 3.10	$                 cup
Milk	Gallon	$ 2.30	$                 oz.
Corn syrup	Gallon	$ 9.45	$                 cup
Salt	50# bag	$ 4.40	$                 oz.
Leeks	Crate/ 12 bunches	$ 17.40	$                 bunch
Onions	25# bag	$14.00	$                 lb.
Butter	36# case	$ 42.70	$                 oz.
Cauliflower	Flat/ 9 heads	$ 16.25	$                 ea.

Exercise 2

Examine the following invoices to determine the unit cost for these items:

Item	Unit Cost
Potatoes	$                  per lb.
Parsley	$                  per bun
Apples	$                  per each
King crab legs	$                  per each
Wine vinegar	$                  per cup
Butter	$                  per oz.
WOG Fryers	$                  per lb.
Sugar	$                  per lb.
Tea	$                  per serving
Tomatoes	$                  per lb.

Homework

Item	A.P. Package	Cost	Unit Cost
Mushrooms		$	$                 lb.
Peach		$	$                 lb.
Strawberries		$	$                 ea.
Beef, ground		$	$                 oz.
Lettuce		$	$                 head
Veal rack		$	$                 rack
Whipping cream		$	$                 cup
Flour, all-purpose		$	$                 lb.
Honeydew		$	$                 ea.

Tipping the Balance for Kitchen Scales

When you are making a recipe, it is very important to have the correct amount of ingredients, especially if you are baking. Please read the next article about the use of kitchen scales in recipes.

http://www.nytimes.com/2011/09/14/dining/tipping-the-balance-for-kitchen-scales.html?ref=dining


Don't forget to check this blog every Wednesday to review a new article and talk about it in class.

Prof. Dominguez