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.
*

**Formula**

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

PC = MP x FC%

*example*

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

PC = MP x FC%

PC = $5.95 x 36%PC = $5.95 x .36

PC = $2.14

**Procedure for Calculating Recipe Costs**

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

*example*

Chicken Pot Pie | Yield:5 portions |

Ingredient | Amount | @ | EP Price per unit | Extension |
||
---|---|---|---|---|---|---|

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

Email to: grwall@shaw.ca