Chapter 9—Food, Recipe, and Labor Costing
TRUE/FALSE
1. It is important in any business venture to know your cost before establishing a selling price.
2. Labor costs are moneys spent to prepare any and all products used in an individual recipe or
an entire meal.
3. A.P. (as purchased) amount purchased Price per pound = Total cost.
4. A downloaded recipe is one that will produce the same amount, quality, and taste of each
menu item each time it is prepared.
5. A standardized recipe represents what one serving of this particular item costs to prepare.
6. Total Cost = Yield Unit Cost.
7. A payroll is a record of earnings kept by the employer on all persons classified as
employees.
8. Wages refer to payment set for a week, month, or year.
9. Hourly rate hours worked – overtime = Gross pay
MULTIPLE CHOICE
1. _____ are moneys spent to prepare any and all products used in an individual recipe or an
entire meal.
a.
Standard recipes
b.
Food costs
c.
Labor costs
d.
Gross wages
2. _____ items are popular on a food service menu. They are also the most expensive.
a.
Appetizer
b.
Vegetable
c.
Dessert
d.
Meat and fish
3. To find the cost of a portion:
a.
Price per pound A.P. (as purchased) amount purchased = Total cost.
b.
Price per pound – A.P. (as purchased) amount purchased = Total cost.
c.
Price per pound + A.P. (as purchased) amount purchased = Total cost.
d.
Price per pound ÷ A.P. (as purchased) amount purchased = Total cost.
4. A(n) _____ is one that will produce the same amount, quality, and taste of each menu item
each time it is prepared.
a.
unit cost
b.
standard recipe
c.
yield percentage
d.
edible portion
5. The _____ represents what one serving of this particular item costs to prepare.
a.
edible portion
b.
yield percentage
c.
standard recipe
d.
unit cost
6. _____ should be used to figure out the labor cost of the establishment.
a.
Standard recipes
b.
Unit costs
c.
Gross wages
d.
Food costs
7. Labor cost is calculated in every pay period and recorded as _____.
a.
payroll
b.
direct purchases
c.
overtime
d.
miscellaneous costs
8. When the term _____ is used, it usually refers to payment set for a week, month, or year.
a.
hourly wage
b.
daily labor cost
c.
salary
d.
overtime
9. To calculate gross pay:
a.
Salary hours worked = Gross pay
b.
Hourly rate ÷ hours worked = Gross pay
c.
Hourly rate hours worked = Gross pay
d.
Salary ÷ hours worked = Gross pay
NUMERIC RESPONSE
Find the food costs of each item. Round off answers to the cent.
1. A package of sausage was purchased for $2.55. There are 10 links of sausage in each
package. How much does a serving of two links of sausage cost?
$_______________
2. One loaf of bread was purchased for . There are 18 slices of bread in the package, but
the two end pieces cannot be used. What is the cost of two slices of bread in order to make a
sandwich?
$_______________
3. pounds of russet potatoes were purchased for . How much does one -ounce
potato cost?
$_______________
4. pounds of lemons were purchased for . How much do two -ounce lemons cost?
$_______________
5. The butter for toast is ordered at $1.85 per half-pound. If your restaurant requires 8 pounds,
what is the cost of the butter?
$_______________
6. An 20-pound (A.P.) rib of beef costs $2.98 per pound. Two pounds are lost through
trimming, and
1
4
of the remaining weight is lost through shrinkage when it is roasted. How
much does a 7-ounce serving cost?
$_______________
7. If a -pound (A.P.) leg of lamb costs per pound, and 4 pounds 6 ounces are lost
through trimming and boning, how much does a -ounce serving cost?
$_______________
8. Roast sirloin of beef is being served at a banquet. Each sirloin weighs pounds (E.P.) and
costs per pound. If portions are cut from each sirloin, what is the cost for
servings?
$_______________
9. A 12-pound pork loin costs per pound. A -ounce tenderloin is removed from the
loin, and pound ounces are lost through boning and trimming. How much does a
-ounce chop cost?
$_______________
10. An -pound -ounce (A.P.) beef tenderloin costs . One pound ounces are lost
through trimming. How much does an -ounce filet mignon cost?
$_______________
11. A -pound roast costs . If pounds are lost through trimming and a further
pounds ounces are lost to shrinkage, what is the E.P. cost of a -ounce serving?
$_______________
12. A 12-pound (E.P.) box of halibut steaks cost per pound. If each steak weighs
ounces, what is the cost of each steak?
$_______________
Round off to the mill (thousandths place).
13. One dozen eggs were purchased for . How much do eggs cost?
$_______________
14. Sour cream was purchased for per pint. How much does 1 ounce cost?
$_______________
15. From an invoice, you have purchased pounds of grapes. The cost is . If each
guest is served a garnish consisting of grapes that weigh ounces each, what is the
cost of the garnish?
$_______________
Find the labor costs.
16. Mark earns per hour for a 40-hour week, with time and a half for all hours worked
over 40 hours per week. This past week Mark worked a total of hours. What was his
gross wage for the week?
$_______________
17. Chef Franco receives a salary of $47,200 annually. What is his weekly gross pay?
$_______________
18. Ponderosa employs 28 wait staff who each earn $4.85 per hour. During the week, they each
work five 8-hour shifts. What is the cost of labor for the staff?
$_______________
COMPLETION
1. A(n) ____________________ ____________________ is one that will produce the same
amount, quality, and taste of each menu item each time it is prepared.
2. The ____________________ ____________________ represents what one serving of this
particular item costs to prepare.
3. The pay before any deductions are taken from the employee’s wages is called a(n)
____________________ ____________________.
4. A ____________________ is a record of earnings kept by the employer on all persons
classified as employees.
5. ____________________ refers to a payment made for a service rendered, usually referring
to payment for total hours of work at a designated hourly rate.
6. When the term ____________________ is used, it usually refers to payment set for a week,
month, or year.
7. Hours worked over one’s regular hours are called ____________________ hours.
8. Some union contracts specify that when an employee works on certain days, such as
Sundays and holidays, they receive ____________________ ____________________.
9. The hours that an employee works are usually recorded on a ________________
________________.
10. A ____________________ ____________________ records when the employee reports to
work and again when he or she leaves for the day.
11.  are moneys spent to prepare any and all
products used in an individual recipe or an entire meal.
12. The amount lost through boning or trimming is called ____________________.
13. ____________________ ____________________ are defined as the total moneys needed to
pay all the employees who create, make, and serve food to the guests.
14. When each item must be calculated individually and then all items are added up to obtain
the total raw food cost for the restaurant to serve a particular meal, it is said to be
_____________ _____________.
MATCHING
Match the following chapter terms with their definition.
a.
food costs
gross wages
b.
labor costs
payroll
c.
costed out
wages
d.
shrinkage
salary
e.
unit cost
overtime
f.
yield
hourly rate
1. List of persons to be paid and the amounts that each one is to receive
2. That which is paid or received for services
3. When each item must be calculated individually and then all items are added up to obtain
the total raw food cost
4. Money paid to an employee for services before deductions
5. The amount that one serving of a particular food costs to prepare
6. Money spent to prepare all products used in a recipe or an entire meal
7. A regular, periodical payment for official or professional services rendered
8. Amount produced
9. Amount of the product’s weight lost through cooking
10. Time beyond the regular hours
11. A definite amount of money is paid for each hour worked
12. Money spent to pay all the employees who create, make, and serve food to the guests
SHORT ANSWER
1. Find the cost. Take out to 3 decimal places (mill).
Salisbury Steak
Yield: 50 servings
Ingredients
Amount
Price
Extension Cost
Beef Chuck E.P.
15 lb.
$2.25 per lb.
Onions
4 lb.
0.75 per lb.
Garlic
1/2 oz.
2.52 per lb.
Salad Oil
1/2 cup
6.57 per gal.
Bread Cubes
3 lb.
0.65 per lb.
Milk
1 1/2 pt.
2.18 per gal.
Whole Eggs
8
0.89 per doz.
Pepper
1/4 oz.
5.18 per lb.
Salt
2 oz.
0.42 per lb.
Total Cost
Cost per Serving
2. Find the cost. Take out to 3 decimal places (mill).
Buttermilk Biscuits
Yield: 6 dozen = 72 biscuits
Ingredients
Amount
Price
Extension Cost
Cake Flour
1 lb. 8 oz.
0.30 per lb.
Bread Flour
1 lb. 8 oz.
0.20 per lb.
Baking Powder
3 1/2 oz.
1.68 per lb.
Salt
1/2 oz.
0.45 per lb.
Sugar .
4 oz.
0.35 per lb.
Butter
12 oz.
1.26 per lb.
Buttermilk
2 lb. 4 oz.
1.28 per qt.
Total Cost
Cost per Dozen
Cost per Biscuit