AP/EP costing worksheet

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

Calculate and show your units

1. 1. Total purchased quantity

2. 2. Purchased cost per pound

3. 3. Usable quantity

4. 4. Usable cost per pound

5. 5. 6 oz usable ingredient portion

6. 6. Complete plate ingredient cost

7. 7. Food cost percentage and contribution

8. 8. Full 6 oz portions and remainder

Review questions

• What information would you need if usable yield were unknown?
• Would you apply the 80% yield again if the recipe already listed the entire raw purchase quantity?
• Is the $9 contribution net profit?

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