Trade Calculations
Recipe and Portion Cost


Objective 7

When you complete this objective you will be able to calculate the cost of each of the ingredients, the total recipe cost and the cost of one portion given a recipe with purchase prices included.


Portion Cost (PC) = Menu Price (MP) x Food Cost Percentage (FC%)

PC = MP x FC%


The daily special sells for $5.95 and we want to have a 36% Food Cost. How much does the special cost to produce?

Procedure for Calculating Recipe Costs

  1. Calculate extensions for all ingredients (objective 6).
  2. Add all ingredient costs to find the total recipe cost
  3. Divide by the recipe yield (number of portions) to get the cost of one portion.


Chicken Pot Pie Yield:5 portions
IngredientAmount@EP Price per unitExtension
Chicken:1.5 kg@ $2.75 / kg$4.13
Onions: 120 gr @$0.65 / kg $0.08
Butter: 220 gr @$5.95 kg $1.31
Flour: 220 gr @$22.00 / 40 kg$0.12
Milk: 2.5 L @$15.65 / 20 L$1.96
Total Recipe Cost = $7.60

Portion Cost = $7.60 / 5 portions = $1.52 / portion

NOTE: before we can actually calculate Menu Prices or Food Cost Percentages, we will need to add the cost of any additional foods served such as French fries, vegetables, buns & butter, garnishes, etc.


Trade Calculations
Last Modified May 2007, Garry Wall
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