Intern Name: Sarah Lopes

Part 1: Review the Following Food Cost Math Worksheet

Scheduling:
FTE: Full –Time Equivalent: The amount of work which is equal to 40 hours
per week or 2,080 hours per year.

e.g.: A facility has 22 employees at 40 hrs/week and 10 employees at 20 hours

per week and 5 employees per week at 8 hours per week
22 x 40 = 880
10 x 20 = 200
5 x 8 = 40 Total hours = 1120

1120 ∕40 = 28 FTE

Cost Control:
Cost per meal: Total Cost/Number of Meals prepared
e.g: Total Meal cost for dinner is $550. There are 280 meals served. 550/280
meals = $1.96 per meal

Meals per labor hour: Total number of meals/Total labor hours

e.g: A tray line serves 250 meals and takes 1.5 hours to complete. 250/1.5 = 167
meals per hour

Meals per FTE: Total number of Meals/Total FTE’s to serve

e.g: A facility serves 1400 meals all day and they employ 33 FTE’s during a week.
First convert 1400 meals per day to 7000 meals per week.
7000/33 FTE’s = 212 meals per FTE

Yields:
AP = As purchased: the weight or volume of the food including trim, fat, seeds and skin

EP: Edible Portion: the weight or volume of food after it has been cleaned, prepared or
trimmed

Yield Percentage: percent of as-purchased quantity or volume that is edible

Sodexo DI – Food Math Worksheet and Questions

Yield percentage formula: Yield Percentage =
Edible Portion/ As Purchased x100

e.g: If you purchase 5 pounds of green beans and after cleaning,

you have 4.4 pounds, the yield percentage is 4.4 /5 = .88 or 88%

As Purchased Quantity Formula: AP Quantity =​ EP Quantity

Yield Percent (decimal form)

e.g. If you need 32 pounds of roast beef for a meal and you know that round
roast has an 80% yield, how much do you need to purchase?
AP = 32/.80 = 40 pounds

Food Costs:
Edible Portion Cost Formula: EP Cost = ​AP Cost
Yield Percent (decimal form)

e.g: Using the above green beans; if the green beans cost $1.79
per pound the EP cost is: 5 pounds x 1.79 = $8.95
$8.95/.88 = $10.17

Note: ​the edible portion cost should always be greater than the
as – purchased cost.

Food Cost Percent: Food Cost % = ​Food Cost​ OR ​Cost per portion
Food Sales (Income) Selling Price

e.g: If a portion of chili costs .86 and you are charging $3.00,
the food cost percent is .86/3.00 = .286 or 29%

Selling Price: ​cost per portion

Food Cost Percent (decimal form)

e.g: If Salmon costs you $1.80 per serving and your food cost
percent has been determined to be 25%,

Sodexo DI – Food Math Worksheet and Questions

 selling price = 1.80/.25 = $7.20

Scoop Sizes:
Scoop sizes are based on number of scoops per quart (or 32 ounces in 1 qt)
Quantity of a scoop = 32/scoop size.

e.g: the size of a #4 scoop is: 32/4 = 8 ounces ​Source: Culinary Math: Hill and Blocker
Part 2: Practice Questions:
Answer the following questions below using the worksheet above as your guide:
1. What is the food cost percentage if the cost of a food is $325 and the income is $865?
a. 38%
b. 36%
c. 34%
d. 32%
Answer: a. 38%

2. How much hamburger will it take to make 300 three ounce patties with a 20% shrinkage?
a. 52 lbs.
b. 68 lbs
c. 90 lbs.
d. 70 lbs.
Answer: d. 70 lbs

3. A food service operates with a 35% food cost. If a menu item has a raw food cost of $1.25, and
it takes an employee 45 minutes at $6.00 an hour to prepare, what is the traditional selling
price?
a. $2.75
b. $3.25
c. $2.50
d. $3.58
Answer: d. $3.58​ (3.57)

4. An 8 lb. roast beef cost $2.79/lb. The edible portion is 65%. What is the AP price of the roast?
a. $21.19
b. $22.00
c. $22.32
d. $23.04
Answer: c. $22.32

Sodexo DI – Food Math Worksheet and Questions

 5. Find the cost per meal if you serve 120,000 meals, spend $46,000 in food purchases and $1250
worth of food was removed from the inventory.
a. $.39
b. $.42

c. $.37
d. $.43
Answer: a. $0.39

6. How many meals were served per labor minute if 34 FTE produced 3800 meals in one 40 hour
week?
a. 2.79
b. 0.05
c. 1.15
d. 0.25
Answer: b. 0.05

7. How many pounds of bacon should be purchased to allow 20% shrinkage and provide 100, two
ounce servings?
a. 10
b. 13
c. 16
d. 20
Answer: c. 16

8. The hospital budget for the first six months is set for an 80% occupancy rate. Budget figures for
this level are listed below. The second six months will have an occupancy rate of 60%. What
would the food cost budget be for the second six months?
Food Cost: $30000
Labor Cost: $25000
Operating costs: $24000

a. $20000
b. $22500
c. $30000

Sodexo DI – Food Math Worksheet and Questions

 d. $32000
Answer: b. $22,500

9. Forty entrees of fish cost $2.00 per serving. Total sales for the fish came to $240.00. What was
the food cost percentage?
a. 25%

b. 33%

c. 50%
d. 60%
Answer: b. 33%

10. Approximately how many pounds of bacon would be needed to serve a 2 ounce portion to 500
people if there was a 30% shrinkage?
a. 75
b. 78
c. 80
d. 89
Answer: d. 89

11. How many 4 oz. servings can you get from 1 gallon of ice cream?
a. 32
b. 26
c. 22
d. 44
Answer: a. 32

12. How many servings are there in 10 gallons of ice cream if you are using a # 16 scoop?
a. 320
b. 480
c. 560
d. 640
Answer : d. 640

13. What is the gross food cost for June using the following information?
June 1 inventory: $5300
5

Sodexo DI – Food Math Worksheet and Questions

 July 1 inventory: $ 2700
Food Purchases – June: $3100
a. $5700
b. $3150
c. $4900
d. $6200
Answer: a. $5,700

14. Using the following information, determine the selling price of the meal used to determine the
break-even point?
Fixed cost: $100
Variable cost per meal: $5
Break Even point: 20 meals

a. $10
b. $15
c. $5
d. $2.50
Answer: a. $10

15. In a hospital with 300 patients, it takes 14 minutes to prepare one meal. How many FTE’s are
needed per week?
a. 37
b. 12
c. 46
d. 10
Answer: a. 37

Sodexo DI – Food Math Worksheet and Questions