No. of portions: 16 Cost per portion: FC% Example of Costing Sheet - EP Quantities, Yield Percentage, and AP Costs Recipe: Broiled Trout with Caper Butter Spice Factor: Q Factor: Selling Price: Ingredient Recipe (EP) Yield % (from Quantity (from kitchen tests) AP Cost (from EP Cost invoice) Extended Cost recipe Rainbow trout, 80 oz 61% P142.5/# fillet, 5 oz Butter 1 # 100% P4,000for 36/1 # Capers c 100% P3,100 for 24/14 oz. Parsley, fresh 3 oz. 48% P29.5/bun chopped Lemon juice 1 oz. 100% P24.5 per lemon Salt T 100% White pepper, t 100% P610 for 36/3 # P324/# ground In the simplest of cases, cos per weight (or per volume) is determined by dividing the total cost of the total weight of the ingredient "pack." Total Cost Total Unit Weight (or volume = AP Cost/unit Example: Bread Flour costs P2,100 for a 50# bag. What is the cost per pound? P2,100 50 = P42/# Not all cost determinations are so simple. For example, a case of oil might be listed as $80 for 6/32 oz. To make sense of this, one must recognize that 6/32 oz means 6 bottles each weighing 32 oz. In fact, a common way of expressing the quantity purchased on an invoice is "number of units in a case/weight or volume in one unit." So 12/1 L means 12 bottles of 1 L each. Similarly, 6/2 # means 6 units each weighing 2 #. Interpreted this way, any item's cost on an invoice can be converted to a cost per unit by first calculating the total weight of a case or pack as follows: Total Weight or Volume = Number of Units in a Case x Weight or Volume per Unit