AP/EP costing answer key

Synthetic practice case. Prices, portions and yield are assumptions for this exercise, not a supplier quote, standard yield or customer result. One pound is 16 weight ounces. Use unrounded values in the calculation.

Case price

$48.00

Pack configuration

12 packs × 1 lb each

Usable yield after the stated preparation

80%

Usable portion

6 weight ounces

Other ingredients per plate

$1.125

Selling price

$12.00

Allocated fees and credits

$0.00

Worked answer key

1. 1. Total purchased quantity

   12 × 1 lb = 12 lb = 192 oz

2. 2. Purchased cost per pound

   $48 ÷ 12 = $4.00/lb

3. 3. Usable quantity

   12 lb × 0.80 = 9.6 lb = 153.6 oz

4. 4. Usable cost per pound

   $48 ÷ 9.6 = $5.00/lb

5. 5. 6 oz usable ingredient portion

   6 ÷ 16 × $5 = $1.875

6. 6. Complete plate ingredient cost

   $1.875 + $1.125 = $3.00

7. 7. Food cost percentage and contribution

   $3 ÷ $12 × 100 = 25%; $12 − $3 = $9

8. 8. Full 6 oz portions and remainder

   153.6 ÷ 6 = 25.6; 25 full portions, 3.6 oz left

Review questions

• What information would you need if usable yield were unknown? A matching purchased-to-usable measurement or a clearly labeled estimate. Withhold the verified usable and complete plate cost until reviewed.
• Would you apply the 80% yield again if the recipe already listed the entire raw purchase quantity? No. Cost raw input at purchased cost or usable output at usable cost; applying both counts the same loss twice.
• Is the $9 contribution net profit? No. It excludes labor, packaging, fees, energy, rent and other expenses.

Marji · Recipe costing lesson · Reviewed September 12, 2026 · marji.co/tools/recipe-costing-lesson