Exercise 4.

4
Receiving Clerk's Daily Report

Receiving Clerk's Daily Report

Unit
Quantity Unit Description Price Amount
Market Price
Meats
50 lbs. Strip Steak IDR 10.35 IDR 517.50
24 lbs. Fillets IDR 12.35 IDR 296.40
80 lbs. Ribs IDR 7.30 $ 584.00
Total
Ottman Meats
15 lbs. Lamb Legs IDR 6.35 IDR 95.25
18 lbs. Lamb Racks IDR 9.35 IDR 168.30
Total
Jones Produce
& Fruit
1 Crate Lettuce IDR 16.50 IDR 16.50
1 Bag Onions IDR 12.75 IDR 12.75
1 Box Grapefruit IDR 18.30 IDR 18.30
1 Crate Peaches IDR 22.60 IDR 22.60
Total

Totals
 NO. 1
DATE 3-Sep

Purchase Journal Distribution

Total Food Food
Amount Direct Stores Sundries

IDR 1,397.90 IDR 1,397.90

$ 263.55 $ 263.55

$ 70.15 IDR 70.15

$ 1,731.60 $ 70.15 $ 1,661.45

Exercise 6.1

Recipe Detail and Cost Card S.P. $7.50

Cost $2.06
Item Beef Stew Menu Lunch F.C.% 27%

Yield 25 Portions Portion Size 8 oz. Date 8-Oct

Ingredients Quantity Unit Cost/Unit Ext.

Beef chuck, boneless 6 lb. lb. IDR 5.20 IDR 31.20
Olive Oil 4 oz. qt. IDR 4.00 IDR 0.50
Onion, diced 1 lb lb. IDR 1.60 IDR 1.60
Garlic, chopped 1/4 cup 1/4 cup IDR 1.50 IDR 1.50
Flour 4 oz. lb. IDR 6.00 IDR 1.50
Tomato puree 8 oz. 8 oz. IDR 2.30 IDR 2.30
Brown Stock 2 Qt. Gal IDR 6.00 IDR 3.00
bay leaf 1 IDR 0.05 IDR 0.05
Celery, EP 1 lb. lb. IDR 1.30 IDR 1.30
Carrots, EP 1 1/2 lb. lb. IDR 2.50 IDR 3.75
Pearl Onions 1 lb lb. IDR 2.80 IDR 2.80
Tomatoes, chopped 8 oz. lb. IDR 1.40 IDR 0.70
Peas, Frozen 8 oz. 8 oz Pack IDR 1.30 IDR 1.30
Total $ 51.50

Procedure:
Cut meat into cubes and brown meat in oil. Add onion and garlic and cook until onion is brown.
Add flower to meat and make a roux. Add brown stock and simmer for 1 hour or until meat is tender.
Dice celery and carrots, add onions and cook in salted water until tender. Add celery, carrots, onions,
and tomatoes to stew. Just before serving garnish with peas.
 Jo's
Butcher Test Card

Item Beef Tenderloin Grade U.S. Choice Date

Pieces One Weiging 9 Lbs. 0 Oz. Average Weight
Total Cost $62.50 At $7.25 per lb. Supplier

Weight Ratio to Value Per Total Cost of Each Usable

Breakdown No. Lb. Oz. Total Weight Pound Value Lb. Oz.

Fat 4 4 47.22% $0.00 $0.00

Loss in Cutting 0 4 2.78% $0.00 $0.00
Tip Meat 0 4 2.78% $5.25 $1.81
Usable Meat 4 4 47.22% $60.69 $14.28 $0.89

Total 9 0 100% $62.50

Complete the butcher test card for beef tenderloin. If the price of the whole piece goes to $8 per pound, what woul
price per pound and per portion for the usable meat

At a New Price of $8.00 per lb.

Cost per lb. Cost per Portion

Cost Factor Per lb. Cost Factor Per Portion

X New Price per lb. X New Price per lb.

$ 1.9696 0.9848
x IDR 8.00 IDR 8.00
IDR15.76 $ 7.88
Average Weight
Marimar Co

Portion Portion Cost Factor Per

Size Cost Lb. Portion

8 Oz. $7.14 1.9696 0.9848

$8 per pound, what would be the new

Exercise 10.2 Menu Pre Cost and Abstract
Day Friday Date 6-Oct
FORECAST SALES AND FORECAST PERCENT

Menu Item Number Sales Price Food Cost Total Total

Forecasted Cost Percentage Cost Sales
Black Bean Soup 22 $1.10 $4.30 25.58% $24.20 $94.60
Clam Chowder 27 $1.65 $5.50 30.00% $44.55 $148.50
Shrimp Cocktail 25 $1.95 $6.95 28.06% $48.75 $173.75
Oysters Rockefeller 11 $2.10 $6.95 30.22% $23.10 $76.45
Prosciutto and Fig Bruschetta 8 $1.30 $5.45 23.85% $10.40 $43.60
Jewels of the Sea 9 $1.85 $6.95 26.62% $16.65 $62.55
New York Strip Steak 15 $7.75 $21.50 36.05% $116.25 $322.50
Prime Rib of Beef 23 $7.95 $19.50 40.77% $182.85 $448.50
Baby Back Pork Ribs 12 $5.70 $15.45 36.89% $68.40 $185.40
Roast Leg of Lamb 14 $6.20 $17.45 35.53% $86.80 $244.30
Loin of Pork a Maison 13 $5.50 $17.45 31.52% $71.50 $226.85
Meatless Manicotti 6 $3.40 $10.45 32.54% $20.40 $62.70
Chicken Breasts au Soy 12 $4.20 $12.45 33.73% $50.40 $149.40
Tea-Smoked Salmon 15 $6.35 $17.45 36.39% $95.25 $261.75
Baked Stuff Shrimp 16 $7.35 $19.50 37.69% $117.60 $312.00
Chicken Albufera 9 $4.50 $14.45 31.14% $40.50 $130.05
Fruits De Mer 12 $6.80 $19.45 34.96% $81.60 $233.40
Catch of the Day 15 $4.75 $14.50 32.76% $71.25 $217.50
Deep Dish Apple Pie 16 $0.90 $3.50 25.71% $14.40 $56.00
Banna Beignets 18 $0.95 $4.00 23.75% $17.10 $72.00
Apple-Blackberry Cobler 22 $0.90 $3.50 25.71% $19.80 $77.00
Totals 33.949% $1,221.75 $3,598.80
Total Covers 162
ACTUAL SALES AND STANDARD COST PERCENTAGE

Number Sales Food Cost Total Total

Sold Cost Price Percentage Cost Sales
20 $1.10 $4.30 25.58% $22.00 $86.00
25 $1.65 $5.50 30.00% $41.25 $137.50
22 $1.95 $6.95 28.06% $42.90 $152.90
10 $2.10 $6.95 30.22% $21.00 $69.50
8 $1.30 $5.45 23.85% $10.40 $43.60
8 $1.85 $6.95 26.62% $14.80 $55.60
17 $7.75 $21.50 36.05% $131.75 $365.50
20 $7.95 $19.50 40.77% $159.00 $390.00
12 $5.70 $15.45 36.89% $68.40 $185.40
10 $6.20 $17.45 35.53% $62.00 $174.50
11 $5.50 $17.45 31.52% $60.50 $191.95
8 $3.40 $10.45 32.54% $27.20 $83.60
15 $4.20 $12.45 33.73% $63.00 $186.75
16 $6.35 $17.45 36.39% $101.60 $279.20
14 $7.35 $19.50 37.69% $102.90 $273.00
10 $4.50 $14.45 31.14% $45.00 $144.50
11 $6.80 $19.45 34.96% $74.80 $213.95
16 $4.75 $14.50 32.76% $76.00 $232.00
15 $0.90 $3.50 25.71% $13.50 $52.50
20 $0.95 $4.00 23.75% $19.00 $80.00
22 $0.90 $3.50 25.71% $19.80 $77.00
33.865% $1,176.80 $3,474.95
160
Exercise 10.3 Periodic Potential Savings Worksheet
For Test Period October 10 -15

Menu Item Number Portion Sales Price Total Total

Sold Cost Standard Cost Sales
Black Bean Soup 112 $1.10 $4.30 $123.20 $481.60
Clam Chowder 133 $1.65 $5.50 $219.45 $731.50
Shrimp Cocktail 130 $1.95 $6.95 $253.50 $903.50
Oysters Rockefeller 45 $2.10 $6.95 $94.50 $312.75
Prosciutto and Fig Bruschetta 40 $1.30 $5.45 $52.00 $218.00
Jewels of the Sea 44 $1.85 $6.95 $81.40 $305.80
New York Strip Steak 72 $7.75 $21.50 $558.00 $1,548.00
Prime Rib of Beef 125 $7.95 $19.50 $993.75 $2,437.50
Baby Back Pork Ribs 60 $5.70 $15.45 $342.00 $927.00
Roast Leg of Lamb 72 $6.20 $17.45 $446.40 $1,256.40
Loin of Pork a Maison 66 $5.50 $17.45 $363.00 $1,151.70
Meatless Manicotti 32 $3.40 $10.45 $108.80 $334.40
Chicken Breasts au Soy 61 $4.20 $12.45 $256.20 $759.45
Tea-Smoked Salmon 77 $6.35 $17.45 $488.95 $1,343.65
Baked Stuff Shrimp 79 $7.35 $19.50 $580.65 $1,540.50
Chicken Albufera 45 $4.50 $14.45 $202.50 $650.25
Fruits De Mer 59 $6.80 $19.45 $401.20 $1,147.55
Catch of the Day 77 $4.75 $14.50 $365.75 $1,116.50
Deep Dish Apple Pie 79 $0.90 $3.50 $71.10 $276.50
Banna Beignets 88 $0.95 $4.00 $83.60 $352.00
Apple-Blackberry Cobler 60 $0.90 $3.50 $54.00 $210.00
Totals $6,139.95 $18,004.55
Total Covers 1556

Sales For Test Period $18,004.55

Actual Cost $6,422.85
Standard Cost $6,139.95
Potential Savings $282.90

Actual Cost Percentage 35.673%

Standard Cost Percentage 34.102%
Potential Savings as a % of Sales 1.571%
Exercise 11.1 Barnaby's Hideaway
Menu Engineering Worksheet

A B C D E F G
Menu Item Na # Menu Food Sales Item CM Menu Cost
Sold Mix % Cost Price (E-D) (D*B)
NY Strip Steak 72 8.7% $ 7,75 $ 21,50 $ 13,75 $ 558,00
Prime Rib of B 125 15.2% $ 7,95 $ 19,50 $ 11,55 $ 993,75
Pork Ribs 60 7.3% $ 5,70 $ 15,45 $ 9,75 $ 342,00
Leg of Lamb 72 8.7% $ 6,20 $ 17,45 $ 11,25 $ 446,40
Loin of Pork 66 8.0% $ 5,50 $ 17,45 $ 11,95 $ 363,00
Manicotti 32 3.9% $ 3,40 $ 10,45 $ 7,05 $ 108,80
Chicken Breas 61 7.4% $ 4,20 $ 12,45 $ 8,25 $ 256,20
Tea-Smoked S 77 9.3% $ 6,35 $ 17,45 $ 11,10 $ 488,95
Baked Stuffed 79 9.6% $ 7,35 $ 19,50 $ 12,15 $ 580,65
Chicken Albufe 45 5.5% $ 4,50 $ 14,45 $ 9,95 $ 202,50
Fruits DE Mer 59 7.15% $ 6,80 $ 19,45 $ 12,65 $ 401,20
Catch of the D 77 9.33% $ 4,75 $ 14,50 $ 9,75 $ 365,75
Columns N I
Totals 825 100.0% $ 5.107,20
K=I/J
35.934%
Period Oct 10 - 15

H L P R S
Menu Reve- Menu CM CM MM Menu Item
nues (E*B) (F*B) Category Category Classification
$ 1.548,00 $ 990,00 H H Star
$ 2.437,50 $ 1.443,75 H H Star
$ 927,00 $ 585,00 L H Plowhorse
$ 1.256,40 $ 810,00 H H Star
$ 1.151,70 $ 788,70 H H Star
$ 334,40 $ 225,60 L L Dog
$ 759,45 $ 503,25 L H Plowhorse
$ 1.343,65 $ 854,70 H H Star
$ 1.540,50 $ 959,85 H H Star
$ 650,25 $ 447,75 L L Dog
$ 1.147,55 $ 746,35 H H Star
$ 1.116,50 $ 750,75 L H Plowhorse
J M
$ 14.212,90 $ 9.105,70
O=M/N Q=(1/no. of items X 70%
$ 11,04 1/12X.7=5.83%
Exercise 11.2 Graphic Representation of Stars, Puzzles, Plowhorses and Dogs
Original Menu

130
120
110
100 PLOWHORSES
90
80 Catch of Day
70
MM 60 Breasts Pork Ribs
50
40 C Albufera
30 Manicotti
20
10 DOGS
0
$5,00 $6,00 $7,00 $8,00 $9,00 $10,00
CM
 Prime Rib

STARS

Salmon Shrimp
Lamb Strip Steak
Loin Pork Fruits De Mer

PUZZLES

$11,00 $12,00 $13,00 $14,00

Exercise 11.3 Barnaby's Hideaway
Menu Engineering Worksheet

A B C D E F G
Menu Item Name # Menu Food Sales Item CM Menu Cost
Sold Mix % Cost Price (E-D) (D*B)
NY Strip Steak 72 8.7% IDR 7.75 IDR 21.50 IDR 13.75 IDR 558.00
Prime Rib of Beef 125 15.2% IDR 7.95 IDR 19.50 IDR 11.55 IDR 993.75
Pork Ribs 52 6.3% IDR 5.70 IDR 15.45 IDR 9.75 IDR 296.40
Leg of Lamb 72 8.7% IDR 6.20 IDR 17.45 IDR 11.25 IDR 446.40
Loin of Pork 66 8.0% IDR 5.50 IDR 17.45 IDR 11.95 IDR 363.00
Veal Picatta 55 6.7% IDR 6.70 IDR 18.20 IDR 11.50 IDR 368.50
Chicken Breasts 50 6.1% IDR 4.20 IDR 13.60 IDR 9.40 IDR 210.00
Tea-Smoked Salmon 77 9.3% IDR 6.35 IDR 17.45 IDR 11.10 IDR 488.95
Baked Stuffed Shrimp 79 9.6% IDR 7.35 IDR 19.50 IDR 12.15 IDR 580.65
Chicken Albufera 45 5.5% IDR 4.50 IDR 15.50 IDR 11.00 IDR 202.50
Fruits DE Mer 59 7.15% IDR 6.80 IDR 19.45 IDR 12.65 IDR 401.20
Catch of the Day 73 8.85% IDR 4.75 IDR 14.50 IDR 9.75 IDR 346.75
Columns N I
Totals 825 100.0% $ 5,256.10
K=I/J
35.839%
Period Oct 16 - 21

H L P R S
Menu Reve- Menu CM CM MM Menu Item
nues (E*B) (F*B) Category Category Classification
IDR 1,548.00 IDR 990.00 H H Star
IDR 2,437.50 IDR 1,443.75 H H Star
IDR 803.40 IDR 507.00 L H Plowhorse
IDR 1,256.40 IDR 810.00 H H Star
IDR 1,151.70 IDR 788.70 H H Star
IDR 1,001.00 IDR 632.50 H H Star
IDR 680.00 IDR 470.00 L H Plowhorse
IDR 1,343.65 IDR 854.70 L H Plowhorse
IDR 1,540.50 IDR 959.85 H H Star
IDR 697.50 IDR 495.00 L L Dog
IDR 1,147.55 IDR 746.35 H H Star
IDR 1,058.50 IDR 711.75 L H Plowhorse
J M
$ 14,665.70 $ 9,409.60
O=M/N Q=(1/no. of items X 70%
$ 11.41 1/12X.7=5.83%
 Exercise 12.1 Restaurant Sales Control Sheet
Complete the following sheet using the data from the guest checks provided.

Check Number Waiter Number Number of Food Sales Beverage Sales Tax Tip
Covers
325 1 2 57.20 9.00 3.31
326 2 4 136.20 33.00 8.46 35.53
327 3 3 96.90 14.85 5.59 23.47
328 4 4 114.20 18.00 6.61
329 1 2 61.90 18.00 4.00 16.78
330 2 3 74.10 15.75 4.49
331 3 4 91.00 19.00 5.50 23.10
332 4 2 68.10 7.50 3.78
333 5 4 126.60 6.33 26.59
334 1 4 156.20 44.00 10.01
335 2 4 113.90 22.00 6.80 28.54
Totals 36 1,096.30 201.10 64.88 154.01
Total Food and Cash Charge Detail
Beverage
69.51 69.51
177.66 213.18 Visa
117.34 140.81 MC
138.81 138.81
83.90 100.68 AMEX
94.34 94.34
115.50 138.60 Visa
79.38 79.38
132.93 159.52 MC
210.21 210.21
142.70 171.24 AMEX
1,362.28 592.25 924.03