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
———————— = 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)
———————— = $ ______ COST PER UNIT
Number of Units (6)
A.P. Cost ($ )
———————— = $ ______ COST PER CUP
# of Cups ( )
———————— = $ ______ 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. |
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