HM/APR 2006/HTH250
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UNIVERSITI TEKNOLOGI MARA
FINAL EXAMINATION
COURSE
FOOD AND BEVERAGE CONTROL
COURSE CODE
HTH250
EXAMINATION
APRIL 2006
TIME
3 HOURS
INSTRUCTIONS TO CANDIDATES
1.
This question paper consists of three (3) parts:
2.
Answer ALL questions from PART A, B and C.
i)
Answer PART A in the True/False Answer Sheet.
ii)
Answer PART B in an Objective Answer Sheet.
iii)
Answer PART C in the Answer Booklet. Start each answer on a new page.
3.
Do not bring any material into the examination room unless permission is given by the
invigilator.
4.
Please
i)
ii)
iii)
iv)
PART A (20 Questions)
PART B (20 Questions)
PART C (8 Questions)
check to make sure that this examination pack consists of:
the Question Paper
an Answer Booklet - provided by the Faculty
a True/False Answer Sheet - provided by the Faculty
an Objective Answer Sheet - provided by the Faculty
DO NOT TURN THIS PAGE UNTIL YOU ARE TOLD TO DO SO
This examination paper consists of 12 printed pages
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HM/APR 2006/HTH250
PART A
Answer T if the statement is True and 'F' if the statement is False.
1.
Foods and beverages become costs to restaurants when the foods and beverages
are consumed.
2.
Direct variable costs are normally controllable.
3.
While total variable cost may change as sales volume changes, variable cost per unit
should remain unchanged.
4.
Historical costs can be documented and established through business records.
5.
The people whose actions must be controlled in food and beverage operations are
employees, customers and intruders.
6.
Two principal causes of excessive costs are inefficiency and waste.
7.
Portion size is one example of a common quality standard.
8.
Cost control is a process by means of which managers attempt to reduce costs to the
absolute minimum.
9.
In the final analysis, ultimate responsibility for control rests with the individual
employee.
10.
If product cost is increased while sales price is held constant, higher average variable
rate will result.
11.
The Steward's Market Quotation List is used for daily inventory of perishables.
12.
Bin cards contain inventory data, and are often used as shelf labels.
13.
The following are examples of perishables: lemons, canned peas and sugar.
14.
Par stock is maximum quantity of any item that should be on hand at any given time.
15.
When ordering perishable, the purchaser normally determines the reorder quantity by
reading it from a bin card.
16.
Invoice stamps are used to mail checks to purveyors in payment for goods received.
17.
Meat tag are not normally used with any other items than meat.
18.
Unplanned costs are those arising from spoilage, pilferage or waste.
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HM/APR 2006/HTH250
19.
Proper temperature for storage of fresh salmon is higher than that for fresh
tenderloin.
20.
Staples commodities can be stored safely at normal room temperatures between
65°F to 75°F.
(20 marks)
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HM/APR 2006/HTH250
PARTS
Choose THE BEST answer.
1.
For optimum production control, each menu item should have standard portion
size, standard recipe, and
a)
b)
c)
d)
2.
One benefit of standard portion size is
a)
b)
c)
d)
3.
faster service
varied selling prices
shorter preparation time
reduction of animosity between kitchen personnel and dining room
personnel
Calculating a yield factor is useful for
a)
b)
c)
d)
4.
cost factor
yield factor
standard portion cost
standard weight
determining the amount of meat to be purchased in the future
reducing the waste of inedible parts of meats
eliminating the shrinkage of meat during cooking
guarding against soaring meat prices
Complete the equation.
Cost factor per kg x _________ x Dealer Price = Portion Cost
a)
b)
c)
d)
5.
yield factor
yield percentage
portion size
cost percentage
An indirect way to monitor production performance is
a)
b)
c)
d)
to observe the cooks during production
to taste menu items
to ask customers for their opinions
to weight plated food
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6.
the number of sales for each item
the weather
number of customers
popularity index
The production sheet lists
a)
b)
c)
d)
11.
holidays
special events
weather
all of the above
A usual first step in forecasting is to predict
a)
b)
c)
d)
10.
sales errors made by the cashier
portions returned by customers
food items needed from inventory
food items that are wasted
One should include in a sales history any information about conditions and
events that have affected sales such as
a)
b)
c)
d)
9.
set production goals for a chef and staff
establish production procedures
explain production techniques to e used in training
inform production personnel of new recipes
A void sheet is used to record
a)
b)
c)
d)
8.
HM/APR 2006/HTH250
A production sheet reflects a forecast and is used to
a)
b)
c)
d)
7.
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what's needed from stores
menu items and quantities to be prepared
portions returned by customers
all of the above
The physical inventory method requires employees to
a)
b)
c)
d)
add opening to closing inventory
calculate from the bin card the number of stock items on hand
count the number of stock items on hand
check the perpetual inventory records for the number of stock items on
hand
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12.
total inventory
opening inventory
closing inventory
average inventory
A major advantage of the daily food cost report is that it
a)
b)
c)
d)
17.
document inefficient employees
monitor inventory
provide employee meals at a pre-established cost
make judgments about the effectiveness of current operations
Inventory turnover is calculated by dividing food cost by
a)
b)
c)
d)
16.
added to cost of food issued
subtracted from cost of food issued
multiplied by cost of food issued
divided by cost of food issued
A monthly food cost report enables management to
a)
b)
c)
d)
15.
First-in, First-out
Weighted Average Purchase Price
Actual Purchase Price
Latest Purchase Price
Steward sales is
a)
b)
c)
d)
14.
HM/APR 2006/HTH250
A method used for determining the value of a physical inventory that assigns the
most recent price paid for units is the
a)
b)
c)
d)
13.
6
is easier to prepare than the monthly food cost report
can be prepared quickly
allows management to make day-to-day operating decisions
reduces excessive costs
The Daily Cost of Food Consumed can be determined by first adding Directs and
a)
b)
c)
d)
stores
transfers from the kitchen to the bar
gratis to bar
steward sales
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18.
over purchasing of directs
excessive issuing of foods from stores
theft
all of the above
Closing Book Value of the Stores Inventory can be determined by subtracting Issues
from
a)
b)
c)
d)
20.
HM/APR 2006/HTH250
Undesirably high food cost percent may be due to
a)
b)
c)
d)
19.
7
total available
opening inventory
closing inventory
purchases
An important element in the control process is to book inventory values with
a)
b)
c)
d)
purchases
issues
actual inventory values
receiving values
(20 marks)
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HM/APR 2006/HTH250
PARTC
QUESTION 1
a)
b)
c)
Given the following information, calculate cost percentages. Round your answers to
the nearest whole number.
i)
Cost RM250; Sales RM890
ii)
Cost RM412; Sales RM1,300
Calculate sales prices for the following items given the following figures for cost and
desired cost percentage.
i)
Roasted chicken half
-
Cost RM 1.90; Cost percent is 30%
ii)
Pan fried salmon
-
Cost RM2.70; Cost percent is 40%
Imagine that you are the manager of a fine-dining restaurant. You are faced with the
problem of a server who refuses to follow the service standards and techniques
established by the owner. It is apparent to you that the server's techniques result in
faster service, but they are clearly better suited to a diner. Two of the owner's goals
are profitability and elegant service. Discuss the possible actions that you might take
to bring the employee's performance into line with established standards and to work
toward achieving the owner's goals.
(9 marks)
QUESTION 2
a)
Given the following information, calculate total dollar sales.
Cost of sales
Cost of labor
Cost of overhead
Loss
b)
RM46,169
54,446
39,156
1,257
Given the following information, find contribution margin.
Average sales price per unit RM 12.50
Average RM6.30 variable cost per unit
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c)
d)
e)
9
HM/APR 2006/HTH250
Given the following information, find variable rate.
i)
Sales price per unit RM15.50; Variable cost per unit RM6.00
ii)
Total sales RM223.000; Total variable cost RM91,000
Given the following information, find breakeven point in dollar sales,
i)
Variable rate 0.42; Fixed costs RM134,500
ii)
Fixed costs RM108,000; Contribution rate 0.60
Given the following information, find dollar sales.
Variable rate 0.42
Profit RM20,124
Fixed costs RM60.145
f)
Given the following information, find profit.
Fixed costs RM43,250
Total sales RM90.000
Variable cost RM37,000
(8 marks)
QUESTION 3
a)
b)
Yardley Pizzeria uses the periodic order method for ordering pizza sauce weekly.
Determine how much they need to order (in cases) today given the following.
i)
Normal usage is three cases (6 cans per case) per week
ii)
Quantity on hand is 6 cans
iii)
Desired ending inventory is 10 cans
The Midtown Coffee Shop uses the perpetual order method. One of the items to be
ordered is canned tomato juice. Determine reorder point and reorder quantity given
the following.
i)
Normal usage is 4 cans per day
ii)
It takes five days to get delivery of tomato juice
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ii)
Par stock is 48 cans
iv)
Cans come packed 12 to a case
v)
50% safety factor applied
HM/APR 2006/HTH250
(9 marks)
QUESTION 4
As a management trainee of The Paradise Hotel, you have been assigned to work as a
storeroom clerk for 2 weeks. The first day you were there, you discovered an item on the
shelves was still in good condition, but six months old, what, if anything should've been done
about it? Why?
(6 marks)
QUESTION 5
You have purchased a 60 kg rib roast at RM45 per kg. Cooking loss is 35%.
a)
How many 200 grams (cooked weight) portions can be served?
b)
What is the cost per portion?
c)
What is the cost factor per portion?
d)
If the supplier's price goes up to RM46.50 per kg, calculate your new cost per
portion using the cost factor in (c) above.
e)
Based on the portion cost in (d) above, determine the selling price per portion if:
i)
ii)
food cost is to be established at 40%
mark-up on cost is 250%
(6 marks)
QUESTION 6
a)
Compute the popularity index for the following sales. Round each percentage to the
nearest one decimal (example: 20.546% to 20.5%, 20.456% to 20.5%)
Item
Portion sold
A
B
C
D
E
40
24
16
32
29
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HM/APR 2006/HTH250
b)
Using the popularity indexes calculated in (a) above, predict the sales for each item if
total sales for all items are expected to be 200. Round your answer to the nearest
whole number.
c)
Using the forecast developed in (b) above, assume that this forecast must be
adjusted to indicate 15% more sales. What should the adjusted forecast for each
item be? Round your answer to the nearest whole number.
(8 marks)
QUESTION 7
Given the following figures from the financial records of a restaurant in Bukit Bendera.
Purchases
Promotion expense
Closing inventory
Gratis to bar
Transfer from other units
Food to bar (directs)
Opening inventory
Transfer to other units
Cooking liquor
Grease sales
Steward sales
RM66.500
380
28,900
50
650
280
21,600
800
550
170
1,920
Employees' meals:
Executive (sales value): RM1.800 (Recent average
food cost percent: 35%)
Other staff (cost value): 1,200 breakfasts @ RM0.50
1,200 lunch @RM1.50
700 dinner @ RM1.70
Required:
i.
Determine the cosf of food issue, cost of food consumed and cost of food sold for the
restaurant.
ii.
Calculate food cost percent, given the sales figures RM131,450.
(8 marks)
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HM/APR 2006/HTH250
QUESTION 8
a)
List and explain three (3) potential advantages of using daily and cumulative figures
for food costs and food cost percents, rather than relying exclusively on month end
calculation?
b)
One of the most important standards that any food service operations must establish
is the standard portion size.
List and discuss three (3) possible customer reactions to non standard portion sizes.
(6 marks)
END OF QUESTION PAPER
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