What is the effect on the overall food cost of the operation when over-portioning occurs?

For numbers less than one (1.0), please express as 0.76, not .76
Maintaining your intermediate calculations extend to three places to the right of the decimal point (for example, 0.458)
Show final answers as two-decimal-place numbers (for example, 1.24 or 0.53)
When rounding, round the number 5 up (for example, 2.485 = 2.49)

Complete the recipe cost sheet and calculate the Cost per Portion for the burger and the total recipe cost.

Recipe Name: RKR Burger Cost per Portion: ________________
Yield / Portions: 8
AP EP Total
Recipe As Purchased Edible Portion Ingredient
Ingredient Amount U/M Cost per Unit Yield Cost per Unit Cost
Beef, ground patties (2:1) 8 each 0.960 100.0% ___________ __________
Buns, hamburger 8 each 0.350 100.0% ___________ __________
Lettuce, iceberg, chopped 16 oz 0.042 73.1% ___________ __________
Tomatoes, 5×6 2 ea 0.747 100.0% ___________ __________
Onion, sweet, diced 12 oz 0.069 90.6% ___________ __________
Butter, melted 4 fl oz 0.151 100.0% ___________ __________

Total Recipe Cost: __________
Notes:
For beef, “2:1” means 2 patties per pound or each patty weighed 8 ounces.

What if we purchase beef patties by the pound?

Beef, ground patties (2:1) 8 each 1.92/# 100.0% ___________ __________
What if we purchase onions by the pound?

Onion, sweet, diced 12 oz $27.60/25# 90.6% ___________ __________
Each tomato produces 4 slices, so 2 tomatoes will yield 8 slices or one per plate.

If the above burger is served with a side of French fries ($0.49 per portion), a side of chipotle mayonnaise ($0.06 per portion), and a side of ketchup ($0.07 per portion), and the plate’s menu price is $6.95, what is the theoretical food cost for this plate when expressed as a percentage?

A restaurant purchases prime rib roasts with the following specification: Prime, certified Angus beef, boneless, lip on rib eye. With boneless, lip-on rib eye, no trimming is required prior to cooking. The average invoice weight is 11-14 pounds per roast at a cost of $9.59 per pound. Each rib is delivered in a Cry-o-Vac package (vacuum sealed, captures juice draining from the meat, but the juice is still weighed when the package is placed on a scale). You have the following information about the preparation of the roast and sale of the product:

Weight
Package and invoice weight (AP) 12#, 10 oz.
Rib weight following cleaning 12#, 8 oz.
Weight after cooking (salable weight or EP) 11#, 12 oz.
Non-usable trim at the end of the shift 8 oz.
Usable rib at the end of the shift 0 (None)

Sales from the point of sales system:
4 each King cuts (20 ounce portions) @ $22.95
4 each Knight cuts (16 ounce portions) @ $19.95
2 Squire cuts (12 ounce portions) @ $15.95

If we operate in a flawless fashion, we would still have weight loss during the cleaning and cooking process. However, we would cut every portion exactly at the stated menu portion weight. In an ideal world, we would have no unusable trim at the end of the shift.
A. What was the invoice price of this rib roast, in dollars and cents? ________

B. Total “shrinkage” is the loss of weight (juice) prior to and during the cooking process.

What is the shrinkage (loss of juice), expressed as a percentage, between invoice weight and salable weight? _________
C. What is the value of the rib roast after cooking (salable weight)?

Total Value_____________

Cost per Usable Ounce____________

D. What is the effective cost per ounce of rib based on the theoretical weight of the amount sold?

Theoretical Total Ounces Sold_____________

Effective Cost per Ounce Sold____________

E. The total weight of the product is not accounted for in the above list.
One possibility is that the cook over-portioned the rib.

How much product, in ounces, is unaccounted for? _____________

What is the effect on the overall food cost of the operation when over-portioning occurs?

What potential sales opportunity was missed assuming that over-portioning occurred?

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