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JAVIER 01 Laboratory Worksheet 13

This document contains two recipe costing problems. The first problem involves calculating the costs for fried calamari using 12kg of squid costing PHP 2,520, with 1.4kg of trim. It is determined the edible portion quantity is 10.6kg costing PHP 2,520.044. The second problem calculates the costs for chicken using 60kg costing PHP 9,600, with 11kg of edible portion costing PHP 9,601.46 after trimming 49kg. The document also contains a recipe for Asian apple slaw that lists the ingredients, costs, quantities and calculates the total recipe cost of PHP 265.33 and cost per serving of PHP 66.33.

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Shawn Elliot Dimapilis
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922 views2 pages

JAVIER 01 Laboratory Worksheet 13

This document contains two recipe costing problems. The first problem involves calculating the costs for fried calamari using 12kg of squid costing PHP 2,520, with 1.4kg of trim. It is determined the edible portion quantity is 10.6kg costing PHP 2,520.044. The second problem calculates the costs for chicken using 60kg costing PHP 9,600, with 11kg of edible portion costing PHP 9,601.46 after trimming 49kg. The document also contains a recipe for Asian apple slaw that lists the ingredients, costs, quantities and calculates the total recipe cost of PHP 265.33 and cost per serving of PHP 66.33.

Uploaded by

Shawn Elliot Dimapilis
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

TH1706

Name: JAVIER. NICO Score:


Date:10/6/2022

Recipe Costing
You may use a calculator for this activity. Show your solutions on the space provided. You may use additional
sheets of paper if necessary. Or, if you can present this in Word file, that would be okay. Afterward, take a
photo of your output and send it via eLMS Dropbox. If you opted to have this done in a Word file, just send
the completed document to your instructor in the same facility. (50 points)

I. IDENTIFICATION. Identify the as purchased quantity (APQ), as purchased cost (AP), and trim on the
problem sets below. Then, calculate the as purchased cost per unit (APC), yield percentage (YP), edible
portion quantity (EPQ), edible portion cost per unit (EPC), and the total cost. (5 points x 2 items).

1. Marina sells fried calamari in front of her house. In the morning, she would buy 12 kg of squid at the
wet market for Php 2,520. After cleaning and cutting the squid into rings, she ends up with 1.4 kilos
of squid innards.

EPQ=APQ-TRIM APC=AP/units
EPQ=12kg-1.4kg APC=P 2,520/12kg
EPQ=10.6 kg APC=P 2,520/12kg

EPC=APC/YP YP= (EPQ/APQ)*100


EPC=210kg/0.8833 YP= (10.6kg/12)*100
EPC=237.74 YP=88.33%

Actual ingredients cost EPQ x EPC


=10.6kgx237.74
=2,520.044

2. Chinoy Restaurant purchases 60 kilos of chicken for Php 9,600.00. After deboning the chicken, it only
has 49 kilos left.

EPQ=APQ-Trim APC=P 9,600/60kg YP= (EPQ/APQ)*100


EPQ=60kg-49kg APC=160kg YP= (11kg/60kg)*100
EPQ=11kg YP=18.33%

EPC=APC/YP Actual ingredients cost (APC x EPC)


EPC=160kg/0.1833 = (11kg x 872.86)
EPC=872.86
01 Laboratory Worksheet 1 = 9,601.46 *Property of STI
Page 1 of 2
TH1706

You will be graded based on the following rubric:


CRITERIA POINTS Item 1 Item 2
Complete solution with the correct answer 5
The last two (2) major steps of the solution are incorrect. 4
Half of the solution is correct. 3
The first two (2) major steps of the solution are correct. 2
The first major step of the solution is correct. 1

II. RECIPE COSTING. Answer all the shaded parts. (1 point x 40 items)

Menu item: ASIAN APPLE SLAW


Number of servings: 4

Actual
Ingredients APQ AP APC/Unit Trim EPQ Yield% EPC Ingredient
Cost
Apples 600 g Php 120 Php 0.20/g 144 g 456 73% P0.26 P118.56
Jicama 800 g Php 56 0.07 120 g 680 85 P0.08 P54.4
Rice wine 75 mL Php 31.50 0.42 0 mL 7 100% P0.42 P31.5
Limes 300g Php 54 0.54 195 g 105 35% P0.51 P53.55
(for juice)
Salt 5g Php 0.11 0.022 0g 5 100% P0.02 P0.11
Sugar 15g Php 0.95 0.06 0g 15 100% P0.06 P0.9
Fish sauce 15 mL Php 3 0.02 0 mL 15 100% P0.2 P3
Scallions 75 g Php 3.26 0.04 33.75 g 41.25g 55% P0.07 P3.31
Recipe Cost P 265.33
Cost Per Serving P 66.33

01 Laboratory Worksheet 1 *Property of STI


Page 2 of 2

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