6. The following information, taken from records in the Circle Restaurant,

provides the results of butcher tests on 10 legs of veal, Canada Grade A1,

purchased over the last several weeks from Georges Meats, Inc. Veal legs

are purchased to produce 150-gram portions of veal cutlets. The restau-

rant paid $814.28 for the 10 legs, which weighed a total of 112.3 kilograms

as purchased.

Breakdown:

Fat: 18.824 kg; value per kg: $1.00

Bones: 25.628 kg; value per kg: $1.00

Shanks: 8.959 kg; value per kg: $7.50

Trimmings: 21.432 kg; value per kg: $4.99

Loss in cutting: 1.134 kg

Veal cutlets: 36.288 kg

a. Given the preceding information, complete butcher test calculations to

determine the standard cost of the 150 grams, as well as yield factor,

portion cost factor, and kilogram cost factor.

b. Find the cost of the standard 150-gram portion at each of the following

dealer prices:

1. $7.00 per kg

2. $7.50 per kg

3. $7.99 per kg

c. Find the cost of each of the following:

1. A 175-gram portion, if dealer price is $7.00 per kg

2. A 125-gram portion, if dealer price is $7.50 per kg

3. A 125-gram portion, if dealer price is $7.65 per kg

d. The owner of the Circle Restaurant wants portion cost for veal cutlet to

be $2.65, regardless of variations in purchase price. Determine the cor-

rect portion size if

1. Dealer price is $7.65 per kg

2. Dealer price is $0.00 per kg

e. Develop a chart showing the costs of 125-gram, 150-gram, and 175-gram

portions at purchase prices per kilogram of $7.00, $7.10, and so on in

$0.10 increments up to $8.00 per kilogram.

f. How many kilograms of veal leg (as purchased) will be needed to prepare

and serve 150-gram portions to 235 people?

g. Given the weight of the average leg of veal, as determined in the butcher

test, how many legs should the steward order to prepare and serve

150-gram portions to 235 people?

h. Records show that the Circle Restaurant used 48 legs of veal last month.

How many standard 150-gram portions should have been produced

from these 48 legs?

i. The restaurant has a banquet for 500 people scheduled for tonight,

and the manager has promised to serve veal cutlet as the main dish.

The steward neglected to order veal legs for this specific party, but

there are 24 legs of veal in the house and veal cutlet is not on the reg-

ular dining room menu for tonight. Using these 24 legs of veal for the

party, what size portion should be prepared so that all 500 people can

be served?