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Yield & kitchen

Edible portion vs. as-purchased

By · Updated · Sources and editorial policy

Also called: ep vs ap · edible portion cost · as purchased cost

AP means as purchased: food in the form you buy it. AP cost does not mean the cost of a single serving. EP means edible portion: the usable quantity after a specified preparation step. Divide AP unit cost by yield to find EP unit cost, then multiply by the portion quantity in the same unit.

The USDA Food Buying Guide distinguishes the purchased form from the prepared form. AP can mean whole raw carrots, peeled carrots or a cooked product, depending on what you buy. Record that form alongside the price; measure yield to the state your recipe actually uses.

From purchase cost to portion cost

AP → EP

EP cost per unit = AP cost per unit ÷ Yield fraction

Yield fraction = EP quantity ÷ AP quantity, using the same unit. Enter 81% as 0.81. This simple calculation assigns the full purchase cost to the usable ingredient; use a butcher's test when allocating cost to valuable by-products.

The BC Cook Articulation Committee's yield-testing method spreads the assigned cost over the usable weight. With a positive purchase price and a yield below 100%, EP cost per lb is higher than AP cost per lb. The batch's purchase cost has not increased: fewer usable pounds carry it. At 100% yield, the two unit costs are equal.

Worked example · Example: a raw carrot portion

Purchased
10 lb at $1.10/lb
Batch purchase cost
$11.00
After peeling and topping
8.1 lb raw; 81% yield
EP cost — $11 ÷ 8.1
$1.36/lb, rounded
Raw portion — 4 oz ÷ 16
0.25 lb
Carrot cost per portion
$0.34, rounded

Synthetic price and yield, not a supplier quote or standard carrot yield. Portion cost = ($11 ÷ 8.1) × 0.25, keeping full precision until the final result. This is one ingredient, not the whole dish's cost or selling price.

A cooked portion needs the cooked yield

Suppose that same 8.1 lb peeled batch weighs 6.48 lb after cooking: an illustrative 80% cooking yield. Overall yield from the original purchase is 0.81 × 0.80 = 64.8%. Cooked EP cost is $11 ÷ 6.48 = $1.70/lb, rounded. A 4 oz cooked portion costs about $0.42 in carrots, compared with $0.34 for a 4 oz raw portion. The preparation state changes the cost basis.

Convert the usable amount into an order

EP → AP

AP quantity to buy = EP quantity needed ÷ Yield fraction

Match the required quantity to the yield's preparation state. For 22 lb of peeled raw carrots at 81% yield, 22 ÷ 0.81 ≈ 27.16 lb before rounding the order up to available packs.

If the supplier sells only 10 lb bags, the example order becomes three bags: 30 lb purchased for $33, yielding an estimated 24.3 lb peeled. The 2.3 lb above the recipe requirement is extra usable product to plan for, not automatically waste. If you instead need 22 lb cooked, use the combined 64.8% yield and recalculate the order.

Check your own ingredient

Try the cooked example in the free yield and EP cost calculator: $1.10 per purchased lb, 10 lb purchased, 6.48 lb usable and a 4 oz usable portion. Replace the sample with your own price and measured weights, then carry the ingredient into a recipe cost calculation. Confirm its preparation basis and add the other ingredients before treating it as a full dish cost. For practice, use the printable AP/EP lesson and answer key.

Run the numbers

Yield & EP cost calculator

Open it free →

The guide that works it through

Recipe Costing, Step by Step: Purchase Unit to Served Portion

Cost a recipe from supplier pack to served portion, with source dates, measured yields, a worked plate and explicit handling of missing ingredient costs.

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