27 Costing Sheets
In this unit we will pull several concepts together in order to learn how to fill out a costing sheet. A costing sheet gives detailed information about how much each ingredient in a recipe costs, and then allows you to figure out how much it costs to make a recipe, as well as how much each individual serving costs. This will allow you to set a price for various items.
In the recipe below, we will look at a recipe for apple cinnamon rolls. The costing sheet lists each ingredient, as well as the weight, volume, or count of that item. By using factor labeling to make conversions, it’s possible to figure out exactly how much each ingredient costs. If the ingredient is produce, you can go on to figure out the edible portion cost. However, if the yield is 100%, you don’t have to do that step.
The costing sheet will give you yield percentages, but you will have to know or look up other conversions. For conversions between volume and weight, you should use the conversion on the chart given here.
Menu Item: Apple Cinnamon Rolls Number of Servings: 12
Cost per Serving:
| Ingredient | Recipe Quantity | Cost | Total Cost |
| Weight | Volume | Count | APC/Unit | Yield Percent | EPC/Unit | ||
| chopped apples | 8 ounces | $2.49/pound | 76% | ||||
| milk | 1 cup | $3.49/gallon | 100% | ||||
| dry yeast | ounce | $5.00/4 ounces | 100% | ||||
| brown sugar | cup | $3.49/2 pounds | 100% | ||||
| butter | cup | $4.98/pound | 100% | ||||
| eggs | 3 | $2.55/dozen | 100% | ||||
| flour | 4 cups | $1.76/5 pounds | 100% | ||||
| salt | tsp | $9.15/4 pounds | 100% | ||||
| sugar | cup | $4.49/4 pounds | 100% | ||||
| cinnamon | 2 tablespoons | $10.81/18 ounces | 100% |
| Total Recipe Cost |
We will fill out this costing sheet one ingredient at a time. We’ll start with chopped apples. The recipe calls for 8 ounces of them. We start with what we are given, 8 ounces chopped apples, and want to move to the pricing. First we have to convert the ounces to pounds, then move to the pricing:
We’ll round to the nearest hundredth, $1.25. However, we’re not done with the apples yet. Now we need to figure out the edible portion cost. Remember that
Again, we will round to the nearest hundredth: $1.64
Next we have 1 cup milk. We will have to move from cups to gallons before we get to the pricing:
We will round to the nearest hundredth: $0.22
Next we have ounce dry yeast:
We will round to the nearest hundredth: $0.63
Next we have cup brown sugar. We will have to do a volume to weight conversion:
We will round to the nearest hundredth: $0.44
Next we have cup butter, and another volume to weight conversion:
We will round to the nearest hundredth, $0.62
Next we have 3 eggs, which are sold by the dozen, which is 12:
We will round to the nearest hundredth: $0.64
Next we have 4 cups flour. We will have to do a volume to weight conversion:
We will round to the nearest hundredth: $0.35
Next we have teaspoon salt. We will have to use a volume to weight conversion:
We will round