Chapter 5, Question 1
Roasted Pepper: Sales and Cost of Sales
This Month Percent
SALES
Food $ 90,000 75%
Beverages $ 30,000 25%
Total Sales $120,000 100%
COST OF SALES
Food $23,200 26%
Beverages 6,600 22%
Total Cost of Sales $29,800 48%
Chapter 5
Q1
Chapter 5, Question 2
Buttercream Icing Recipe Cost Sheet # 105
Purchase Purchase Recipe Ingredient
Ingredient
Unit Unit Cost Amount Cost
Confectioners’ sugar 25 lb. bag $12.55 1.5 lb. $ 0.75 12.55-25= .50
Whipping cream Quart $18.50 1 pt. $ 9.25
Butter Pound $2.85 7 oz. $ 1.19 0.17
Vanilla Quart $19.15 3 T. $ 0.30
Total cost $ 11.49 11.49*36
Recipe # 105
Recipe yield (oz.) 36 Portion cost $ 413.64
Portion size (oz.) 1 Costed on 1-15-20xx
What will be Mark's portion cost for buttercream icing used to frost cupcakes that
require 1.25 ounces of buttercream icing per cupcake?
Answer:
$ Portion cost: $413.64
12.55-25= .50
192 teaspoons/19.15 0.1
42.5 cents )/34 x 1.25 =.425
Chapter 5, Question 3
Inventory March 31 $22,184.50
April Purchases:
Meats $11,501.00
Dairy 6,300.00
Fruits and vegetables 9,641.00
All others foods 32,384.00
Total Purchases $59,826.00
Numbers of employees eating
monthly 2,550
Cost per employee meal $1.25
Inventory on April 30 $23,942.06
Beginning inventory $22,184.50
Purchases 59,826.00
Goods available for sale 82,010.50
Ending inventory 58,068.44
Cost of food consumed 34,126.38
Employee meals (30 days) 3,187.50
Cost of food sold $54,880.94
Could Herman have computed this figure if he had not taken a physical inventory on
April 30th? Why or why not?
Answer:
Chapter 5
Q2
I think he could come to round about figures but would be more accurate and can see daily breakdown if he did dai
Chapter 5
Q2
breakdown if he did daily inventory and numbers
Chapter 5
Q2
Chapter 5, Question 4
Jan Feb March April May Total
Beginning inventory $22,500 $21,750 $26,500 $25,500 $16,000 $112,250
Purchases $65,000 $64,750 $63,000 $64,500 $64,300 $321,550
Goods available for sale $87,500 $86,500 $89,500 $90,000 $80,300 $433,800
Ending inventory $21,750 $26,500 $25,500 $16,000 $12,000 $101,750
Cost of food consumed $60,000 $54,500 $58,750 $69,000 $63,450 $305,700
Employee meals $5,750 $5,500 $5,250 $5,000 $4,850 $26,350
Cost of food sold $65,750 $60,000 $64,000 $74,000 $68,300 $332,050
Meals served 20,750 20,100 21,500 21,250 19,000 $102,600
Cost per meal $3.17 $2.99 $2.98 $3.48 $3.59 $16
Chapter 5
Q3
87500-21750
ANSWER: May was the highest cost meal, while March was the lowest cost.
No, the average cost is $3.24 per meal
Chapter 5
Q3
Chapter 5, Question 5
Company Averages
Product Cost of Beverage Beverage
Product Mix Beverages Sales Cost %
Beer 30% $24,336 $121,680 30%
Wine 20% 20,280 81,120 20%
Spirits (nonfrozen specialty
drinks) 30% 30,420 121,680 30%
Spirits (frozen specialty drinks) 20% 24,336 81,120 20%
Total 100% $99,372 $405,600 758%
Jana's Beachfront Restaurant
Product Cost of Beverage Beverage
Product Mix Beverages Sales Cost %
Beer 15% $10,700 $53,500 12%
Wine 5% 6,125 24,500 5%
Spirits (nonfrozen specialty
drinks) 25% 30,500 122,000 27%
Spirits (frozen specialty drinks) 55% 75,000 250,000 56%
Total 100% $122,325 $450,000 100%
Look at the sales mix and the beverage cost percentages of both the company and the
beachfront restaurant. Explain why Jana’s total beverage cost percentages are consistently
different from the company averages. What would you advise Jana to tell her regional
manager?
Answer:
Chapter 5
Q4
Chapter 5
Q4
Chapter 5, Question 6
PURCHASES SALES COST %
Weekday Today To Date Today To Date Today To Date
1/1 $1,645.80 $1,645.80 $3,842.50 $3,842.50 42.8% 42.8%
1/2 2,006.40 $3,652.20 2,970.05 $6,812.55 29.5% 53.6%
1/3 1,107.20 $4,759.40 2,855.20 $9,667.75 11.5% 49.2%
1/4 986.24 $5,745.64 3,001.45 $12,669.20 7.8% 45.4%
1/5 1,245.60 $6,991.24 3,645.20 $16,314.40 7.6% 42.9%
1/6 2,006.40 $8,997.64 4,850.22 $21,164.62 9.5% 42.5%
1/7 0.00 $8,997.64 6,701.55 $27,866.17 0.0% 32.3%
1/8 1,799.90 $10,797.54 3,609.20 $31,475.37 5.7% 34.3%
1/9 851.95 $11,649.49 2,966.60 $34,441.97 2.5% 33.8%
1/10 924.50 $12,573.99 3,105.25 $37,547.22 2.5% 33.5%
Total $12,573.99 75,810.58 $37,547.22 201,801.75 11.9% 41.00%
Chapter 5
Q5
Chapter 5, Question 7
Butcher's Yield Test Results
Unit Name: Elaine's Date Tested: May 20
Item: Inside Round
Specification: # 138
AP Amount Tested: 20 lb.
Price per Pound AP: $7.50
Loss Detail Pounds Ounces Total Ounces % of Original
AP weight 20 0 320 6.3%
Fat loss 3 6 54 5.6%
Bone loss 2 4 36 5.6%
Cooking loss 1 12 28 3.6%
Carving loss 0 8 16 0.0%
Total Production Loss 26 30 454 20.93%
EP Weight 6 30 134 14.68%
Net product yield %: 30.0%
Yield test performed by: GW
EP cost per pound: $0.80
Chapter 5
Q6
$2.00 cost per cup * 3 cups =$6.00 ingriedents
320
48
32
16
8
Chapter 5
Q6
Chapter 5, Question 8
Ham from Heaven
AP Price per Pound Yield EP Cost per Pound
Bone-in ham $2.99 58% $2.41
Semi-boneless ham $3.99 78%% $10.50
Boneless ham $6.99 96%% $7.30
Answer:
ANSWER: This is hard bc if he buys the bone in hame he gets it at lest cost and just needs to double his purchase
Chapter 5
Q7
2.99 per lb 58% usable yield
Semi‐boneless hams cost $3.99 per pound 78 percent yield.
Boneless hams cost $6.99 per pound 96 percent yield
eds to double his purchase to make 100% yeild but if he buys boneless he doesnt have to do any work and has more yield, I w
Chapter 5
Q7
work and has more yield, I would say how much is needed every day and how much are customers buying.
Chapter 5
Q7
Chapter 5
Q7
Chapter 5, Question 9
One Equals
Kilogram 2.2 Pounds
Liter 1000 Milliliters
Pound 16 Ounces
Pound 32 Tablespoons
#10 can 13 Cups
Gallon 4 Quarts
Quart 32 Ounces
Recipe: Braised Beef Ragu Portion Size 8 oz.
Ingredient Purchase Purchase Recipe-Ready Recipe-Ready
Unit Unit Cost Unit Unit Cost
Beef chuck (boneless) Kilogram $13.95 lb. $6.34
Canola oil Liter $9.99 ml $9.99
Red wine 750 ml $7.99 ml $7.99
Onion (prediced) Pound $0.69 oz. $0.43
Flour Pound $0.28 oz. $0.02
Tomato puree # 10 can $11.05 cup $0.85
Garlic (minced) Pound $6.00 tbl. $0.19
Beef stock Gallon $14.98 qt. $3.75
Dijon mustard Quart $13.15 oz. $0.41
Gemelli pasta (dry) Pound $1.20 lb. $1.20
Total Recipe Cost
Portion Cost
What is Wayne’s current portion cost for Beef Ragu? What would be Wayne’s portion cost for Beef Ragu if he changed the po
ounces to 10 ounces?
Answer:
ANSWER: 140.64/175.80
Portions 25
Recipe-Ready Total Cost
Unit Quantity
7 $44.39
125 $1,248.75
275 $2,197.25
14 $0.60
5 $0.09
1.5 $1.28
3 $0.56
3.5 $13.11
6 $2.47
6.25 $7.50
ecipe Cost $3,516.00
Cost $140.64
Beef Ragu if he changed the portion size from 8
Chapter 5, Question 10
Actual Attainable Efficiency Dollar Percentage
Product Category
Cost Cost Ratio Variance Variance
Meat $1.09 $1.06 1.03 $ 0.03 5.9%
Seafood $0.55 $0.41 1.34 $ 0.14 24.4%
Fruits $0.48 $0.51 0.94 $ (0.03) -6.2%
Vegetables $0.46 $0.45 1.02 $ 0.01 2.0%
Dairy products $0.29 $0.28 1.04 $ 0.01 2.0%
Desserts $0.25 $0.30 0.83 $ (0.05) -11.0%
Cost per student $ 0.11 21.6%
(dinner) $3.12 $3.01 1.04
What was the overall percentage variance for Maxine’s dinner cost per student? Is this cause for
concern? Which product category showed the highest percentage variance? What do you think
may have caused this variance?
Answer:
Chapter 5
Q8
ause for
ou think $3.12
Seafood showed the highest percentage variance, it cost more.
Chapter 5
Q8
Chapter 5, Question 11
Attainable Food Cost
Unit Name: Nancy's
Date Prepared: 1/22 Time Period: 1/15 to 1/21
Prepared By: S.L.
Number Sold Cost per Total Menu Price Total
Item
in Dozens Dozen Cost per Dozen Sales
Chocolate chip 85 $1.32 $112.20 $3.40 $381.48
Macadamia 60 $1.61 $96.60 $4.10 $396.06
Coconut chip 70 $0.83 $58.10 $2.95 $171.39
Fudge 141 $1.42 $200.22 $3.80 $760.84
M&M 68 $1.39 $94.52 $3.40 $321.37
Soft drinks 295 $0.16 $47.20 $0.85 $40.12
Coffee 160 $0.09 $14.40 $0.75 $10.80
Attainable product
cost 879 $6.82 $623.24 $2,082.06
Actual product cost: $623.24
Attainable product cost: $2,082.06
Operational efficiency ratio: 30.00%
Attainable food cost %:
After completing the form, give Nancy five suggestions to keep her employees from eating all of her profits.
Answer:
Chapter 5
Q9
Chapter 5
Q9
7
5
5.8
11.75
5.6
24.58
13.3
Reduce food waste
Order based on historical trends
Adapt your menu prices
Bargain for bulk order discounts
Control your portion sizes
Get creative with your leftovers
Chapter 5
Q9
Chapter 5, Question 12
This chapter introduced six different action steps managers could take to reduce their cost of
food and cost of food percentages when they encounter rising costs. In some foodservice
settings, such as schools, colleges, and correctional and health care facilities, however,
managers are allotted a fixed amount of money to spend per meal served and this amount may
only be adjusted on an annual basis. Thus, managers of these facility types cannot readily
increase their prices in the face of rising costs. Review the six alternative cost reduction
strategies presented in the chapter and identify three specific actions you would recommend
noncommercial foodservice managers could take to stay within their budgets during times of
rapidly rising product costs.
Answer: Daily inventory of inventory, weigh indgriedents to make wure everything is same size and weight to ensure getting ac
Chapter 5
Q 10
d weight to ensure getting accurate EP, minizimezeproduct loss
Chapter 5
Q 10
