Recipe Costing Form
Name of Student: ______________________ Category: _____________ Date of Costing ________ Selling Price : $ __________
(See formulas on the back)
Menu Item __________________________
Total Yield ______________ Portion Size _________ Total Recipe Cost $ _______
Item Description: _________________________________________________________________
Number of Portions _______
(Total Recipe Cost ÷ Number of Portions =Cost per Portion)
_______________________________________________________________________________ Cost per Portion $ _______
Cost per
Unit
Cost per Yield %
Yielded
Recipe
AP $
AP
AP Unit Conversi Recipe
Cost
Recipe Cost
Quantity
Amt
Qty
on
Unit
Ingredient (be specific)
AP$ ÷ AP Qty=Cost per AP Unit
The math you use here
Cost per Recipe Unit ÷the
Salmon
Flour
5 oz
4 cups
$9.40
$13.94
1 lb
50 lbs.
$9.40
$0.28/lb
depends on the units you
are converting, see the
back of this sheet
16oz/lb
$0.59/oz.
4.4 oz/c
$0.08/ cup
decimal equivalent of Yield %
(i.e.: 75% = 0.75)= Yielded
Cost
75%
$.79/oz.
100%
$0.08/ cup
Total Recipe Cost:
Yielded Cost *
Recipe Quantity
= Recipe Cost
$3.95
$0.32
Menu Item Pricing
Carry Portion Cost from other side to below.
$ _________
Cost per Portion (from front page)
$ _________
10% for Loss (10% of Cost per Portion)
$ _________
Sub-Total (add “Cost per Portion” and “10% for Loss”)
$ _________
Selling Price (Sub-total times Multiplier Factor1 or divided by the Food Cost Percentage2, see notes below).
$ _________
Final Selling Price – Round the “Selling Price” amount up to the nearest multiple of 5¢ i.e.; $5.81 would be
rounded to $5.85, $5.86 would be rounded to $5.90.
Notes:
1. Multiplier Factor equals 100 divided by the target food cost percentage. In this restaurant we are aiming for a 40% food cost
and the item we are pricing has a portion food cost of $2.49 so; 100 divided by the food cost percentage = multiplier factor, or:
100/40=2.5, i.e.; $2.49x2.5=$6.23
2. The formula for “divided by the Food Cost Percentage” is Sub-total divided by 0.40 (decimal equivalent of 40%, our current
Food Cost %) = Selling Price, i.e.; $2.49 ÷ 0.40=$6.23
Sample Unit Conversion Formulas:
Pounds to Ounces: Cost per AP Unit ÷ Oz. Per Pound (16) = Cost per Recipe Unit
Weight to Volume:
Liquids: Cost per AP Unit ÷ Oz. pound (16) x Oz. Per Cup (8) or Oz. per Tablespoon (0.5) ,etc. =
Cost per Recipe Unit
Solids: Cost per AP Unit ÷ Oz. pound (16) x Oz. Per Cup or Oz. per Tablespoon (taken from the
“Book of Yields” for this item), then convert to Recipe Unit (teaspoon, tablespoon, pint,
quart, etc. using the standard volume conversions) = Cost per Recipe Unit
Count to Weight: Cost per AP Unit x oz. per count (taken from the “Book of Yields” for this item, or from
the description on the container), then convert to Recipe Unit = Cost per Recipe Unit