HRI 392 Budget Project€¦ · HRI 392 Budget Project April 25, 2014 Elizabeth Breuer - 035095060 . Elizabeth Breuer Semester Budget Project 2 Table of Contents School Foodservice

HRI 392 Budget Project April 25, 2014 Elizabeth Breuer - 035095060

Elizabeth Breuer Semester Budget Project

2

Table of Contents

School Foodservice Information ................................................................................................................ 3

Weekly Menu............................................................................................................................................... 4 Day 1 Breakfast Menu and Menu Planning Checklist ................................................................................... 5

Breakfast Menu Calculations ............................................................................................................ 6 Lunch Menu and Menu Planning Checklist ......................................................................................... 8

Lunch Menu Calculations............................................................................................................... 10 Day 2 Breakfast Menu and Menu Planning Checklist ................................................................................. 14

Breakfast Menu Calculations ......................................................................................................... 15 Lunch Menu and Menu Planning Checklist ...................................................................................... 17

Lunch Menu Calculations............................................................................................................... 19 Day 3 Breakfast Menu and Menu Planning Checklist ........................................................................... 22

Breakfast Menu Calculations ..................................................................................................... 24 Oatmeal Square Recipe............................................................................................................... 28

Lunch Menu and Menu Planning Checklist ..................................................................................... 30 Lunch Menu Calculations ............................................................................................................ 32 Day 4 Breakfast Menu and Menu Planning Checklist ................................................................................. 34

Breakfast Menu Calculations ....................................................................................................... 35 Lunch Menu and Menu Planning Checklist ...................................................................................... 37

Lunch Menu Calculations............................................................................................................. 39 Day 5 Breakfast Menu and Menu Planning Checklist................................................................................. 42

Breakfast Menu Calculations ........................................................................................................ 43 Lunch Menu and Menu Planning Checklist ..................................................................................... 44

Lunch Menu Calculations............................................................................................................. 47 Weekly Menu Nutrient Summary 50 Weekly Menu Planning Checklist 51 SPC for each meal, day and week 52

Menu Analysis ........................................................................................................................................... 53

School Budget Year 1................................................................................................................................ 55 School Budget Year 1 Calculations 56 Food Cost by Meal, Day, and Week 58 Food Cost Percent by Meal, Day, Week and Unit 59

School Budget Year 2 Goals and Rationale ............................................................................................ 60

School Budget Year 2................................................................................................................................ 61 School Budget Year 2 Calculations 62

References .................................................................................................................................................. 67

HRI 392 Budget Project Rubric............................................................................................................... 68


3

School Foodservice Information

You are the foodservice director in a school district serving about 2,500 students in five schools. It is estimated that 750 student breakfasts and 2,000 student lunches are served each day for the 180 days of school. Of those meals, 60% are full-pay, 20% are reduced-price, and 20% are free. In addition, there are an average of 50 adult meals served each day, 40 of these are lunch meals. A la carte sales average $2,100 per day and catering contributes $9,500 each year. The food cost % for both a la carte and catering together average 30%. You have responsibility for menu planning (using the new nutrition standards), operations, and budgets. Martin Bros. is your prime vendor (http://www2.martinsnet.com/Segment/Schools). Breakfast: The current federal reimbursement rate is $ .28 for paid meals, $ 1.28 for reduced price meals, and $1.58 for free meals. You currently charge $1.80 for paid meals, $ .30 for reduced price meals, and $2.20 for adult meals. Adults receive portions 50% larger than the children’s meals. Lunch: The current federal reimbursement rate is $ .28 for paid meals, $2.53 for reduced price meals, and $2.93 for free meals. You currently charge $3.00 for paid meals, $ .40 for reduced price meals, and $3.50 for adult meals. Adults receive portions 50% larger than the student’s meals.


4

Weekly Menu Breakfast Lunch

Day 1 Low fat Milk

Pancakes with Syrup Banana

Low fat Milk

Chicken Nuggets with Ketchup Broccoli with Cheese Sauce

Carrots Grapes

Oatmeal Craisin Cookie

Day 2

Low fat Milk Whole Grain Muffin with Grape

Jelly Red Apple Slices

Low fat Milk Fish Nuggets

Buttered Broccoli Florets Pears

Cinnamon Graham Crackers

Day 3

Low fat Milk Oatmeal Muffin Square

Peach Slices

Low fat Milk

Beef Tacos with Cheese and Salsa Chopped Salad with Tomatoes

Applesauce

Day 4 Low fat Milk

Cinnamon Roll Banana

Low fat Milk

Buttered Capri Blend Vegetables (Carrots, Butternut Squash, Yellow

Squash, and Zucchini) Savory Chicken Breast

Seasoned Potato Wedges with Ketchup

Cinnamon Apple Sauce Vanilla Iced Sugar Cookie

Day 5

Low fat Milk Baked French Toast Strips with

Syrup Red Delicious Apples

Low fat Milk

Corndog Green Beans

Carrots Pineapple

Apple-Honey Crisp


5

Day 1 Breakfast Menu:

Low fat Milk

Pancakes with Syrup

Banana

*An alternative menu will be provided for individuals with food allergies

Pancakes will be made from scratch, using the Team Nutrition recipe for pancakes (USDA, 2004). Foodservice workers will serve the syrup on the pancakes to ensure appropriate portions are provided to customers (students and staff).

Day 1 Breakfast Menu, Nutrition Information and Standard Portion Cost

Menu: Portion size Kcal

Trans Fat (g)

Sat. Fat (g)

% Sat. Fat

Standard Portion Cost

Milk 1% 0.5 pt 105 0 1.48 $0.3000

Pancakes 1 4-inch pancake 127 0 0.89 $0.0569

Pancake & waffle syrup 2 Tbsp 110 0 0 $0.0479 Banana 1 each 105 0 0 $0.1725

Totals 447 0 2.37 4.77% $0.5773 * Calculations for these values can be found on pages 7-8

Breakfast Meal Pattern Minimum Requirements - DAILY

Meal Component Requirement Met Not Met Comments

Fruits 1 cup X Vegetables 0 cups X Fluid milk 1 cup (1% or skim) X Min-Max kcal 350-500 kcal X Saturated fat <10% total kcal X Trans Fat 0 g X

Provided by Teaching Assistant


6

Day 1 Breakfast Menu Calculations Milk PRICE Description Pack Size $15.00 MILK 1% HALF PINT ECO SELECT 50 .5 PT $15.00 ÷ 50 h𝑎𝑙𝑓 𝑝𝑖𝑛𝑡𝑠 𝑝𝑒𝑟 𝑝𝑎𝑐𝑘 = $𝟎. 𝟑𝟎𝟎 𝒑𝒆𝒓 𝒉𝒂𝒍𝒇 𝒑𝒊𝒏𝒕 Nutrition information provided form USDA Nutrient Database (2011). Syrup Portion size is 2 Tbsp 16 𝑐𝑢𝑝𝑠 𝑝𝑒𝑟 𝑔𝑎𝑙𝑙𝑜𝑛 × 16 𝑇𝑏𝑠𝑝 𝑝𝑒𝑟 𝑔𝑎𝑙𝑙𝑜𝑛 = 256 𝑇𝑏𝑠𝑝 𝑝𝑒𝑟 𝑔𝑎𝑙𝑙𝑜𝑛 256 𝑇𝑏𝑠𝑝 𝑝𝑒𝑟 𝑔𝑎𝑙𝑙𝑜𝑛 ÷ 2 𝑇𝑏𝑠𝑝 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = 128 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑔𝑎𝑙𝑙𝑜𝑛 128 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑔𝑎𝑙𝑙𝑜𝑛 × 4 𝑔𝑎𝑙𝑙𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = 512 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 $24.54 ÷ 512 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $𝟎. 𝟎𝟒𝟕𝟗 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Nutrition information: According to USDA Nutrient Database (2011), 40 grams syrup = 2 Tbsp. Martin Bros. Cost Sheet indicated 39 g portion size for syrup so nutrition information was used as indicated for 39 g syrup. Banana 1 lb bananas = 3 medium bananas (Molt, 2006) 3 𝑚𝑒𝑑𝑖𝑢𝑚 𝑏𝑎𝑛𝑎𝑛𝑎𝑠 𝑝𝑒𝑟 𝑙𝑏 = 3 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑙𝑏 40 𝑙𝑏 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 ÷ 3 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑙𝑏 = 120 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 $20.70 ÷ 120 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $𝟎. 𝟏𝟕𝟐𝟓 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Percent Sat. Fat:

2.37 𝑔 𝑆𝑎𝑡. 𝐹𝑎𝑡 × 9 𝑘𝑐𝑎𝑙 𝑝𝑒𝑟 𝑔 𝐹𝑎𝑡 = 21.33 𝑘𝑐𝑎𝑙 𝑓𝑟𝑜𝑚 𝑆𝑎𝑡. 𝐹𝑎𝑡 21.33 𝑘𝑐𝑎𝑙 𝑓𝑟𝑜𝑚 𝑆𝑎𝑡. 𝐹𝑎𝑡 ÷ 447 𝑡𝑜𝑡𝑎𝑙 𝑘𝑐𝑎𝑙 = 0.0477 × 100% = 𝟒. 𝟕𝟕 % 𝑺𝒂𝒕. 𝑭𝒂𝒕 PRICE Description Pack Size Portion Size Kcal Trans Fat (gm) Sat. Fat (gm) $24.54 SYRUP PANCAKE & WAFFLE 4 1 GAL 39 GR 110 0 0

PRICE Description Pack Size Portion Size Kcal Trans Fat (gm) Sat. Fat (gm) $20.70 BANANAS 1A1 1 40 LB 1 EACH 105 0 0


7

Recipe title: Predicted yield Portion Size Pancakes (USDA, 2004). 100 portions 1 pancake

INGREDIENTS: RECIPE WEIGHT OR MEASURE

A.P. WEIGHT

COST/UNIT OR PACK

EXTENDED COST

All-purpose flour 4 lb 4 lb $14.37/50 lb $1.1496 Baking Powder 3.25 oz 0.203126 lb $24.35/6-5 lb $0.1649 Salt 1 Tbsp NA Nonfat dry milk 5 oz 0.3125 lb $78.70/25 lb $0.9838 Sugar 4.5 oz 0.28125 lb $24.34/4- 10 lb $0.1711 Frozen whole egg 1.75 lb 1.75 lb $59.08/2-20 lb $2.5848

Water NA Vegetable oil 2 cups 1 lb** $22.33/35 lb $0.638 Total Yield Portion cost $ 5.6922 100 pancakes $0.0569 ** (Molt, 2006) indicates 1 lb vegetable oil = 2 cups


8

Day 1 Lunch Menu:

Low fat Milk

Chicken Nuggets with Ketchup

Broccoli with Cheese Sauce

Carrots

Grapes

Oatmeal Craisin Cookie


Notes: Chicken nuggets will be served with ketchup as a condiment; and broccoli will be served with cheese sauce. Cheese sauce is a value-added product which requires only hot water and the mix to prepare. Because there will not likely be enough room on the tray for all menu items, grapes will be served in a Dixie cup, and will share a section of the tray with the cookie. Accrued costs for Dixie cups are covered in the supplies budget for the operation. Oatmeal craisin cookies will be made from scratch according to the Team Nutrition oatmeal raisin cookie recipe (USDA, 2006). Craisins substituted for raisins because primary supplier does not stock raisins. It is assumed the foodservice operation is equipped with personnel able to make this from scratch item & production kitchen contains all necessary equipment. Calculations for standard portion cost and nutrition information are listed on following pages. All minimum meal pattern requirements have been met.


9

Day 1 Lunch continued

Day 1 Lunch Menu, Nutrition Information and Standard Portion Cost

Menu items: Portion size

Kcal Trans Fat (g)

Sat. Fat (g)

% Sat Fat

Na (mg) Standard Portion Cost

Milk, 1% .5 pint 105 0 1.48 127 $0.3000 Chicken Nuggets 5 nuggets 220 0 3 500 $0.2635 Ketchup 1.5 Tbsp 30 0 0 240 $0.0294 Broccoli 1/2 cup 11 0 0 8.7 $0.1279 Cheese Sauce 2 Tbsp 20 0 0.5 165 $0.0383 Carrots 1/4 cup 13 0 0 17 $0.0686 Grapes 1/2 cup 52 0 0 3 $0.2082 Oatmeal Craisin Cookie 1 cookie 188 0 1.07 122 $0.1173 Total 639 0 6.05 8.52

% 1182.7 $1.1532

*Calculations for these values can be found on pages 11-14

Lunch Meal Pattern Minimum Requirements – DAY 1 Meal Component Requirement Met

Not Met Comments

Fruits 1/2 cup X Vegetables 3/4 cup X Dark green No daily requirement ½ cup toward weekly requirement Red/orange No daily requirement ¼ cup toward weekly requirement Legumes No daily requirement Starchy No daily requirement Other No daily requirement Fluid milk 1 cup (1% or skim) X Min-Max kcal 550-650 kcal X Saturated fat <10% total kcal X Sodium ≤ 1,230 mg X Trans Fat 0 g X

Provided by Teaching Assistant


10

Day 1 Lunch Menu Calculations Milk

PRICE Description Pack Size $15.00 MILK 1% HALF PINT ECO SELECT 50 .5 PT $15.00 ÷ 50 h𝑎𝑙𝑓 𝑝𝑖𝑛𝑡𝑠 𝑝𝑒𝑟 𝑝𝑎𝑐𝑘 = $𝟎. 𝟑𝟎𝟎 𝒑𝒆𝒓 𝒉𝒂𝒍𝒇 𝒑𝒊𝒏𝒕 Nutrition information provided form USDA Nutrient Database (2011). Chicken Nuggets

$13.20 ÷ 250 𝑛𝑢𝑔𝑔𝑒𝑡𝑠 𝑝𝑒𝑟 𝑝𝑎𝑐𝑘 = $0.0527 𝑝𝑒𝑟 𝑛𝑢𝑔𝑔𝑒𝑡 $0.0527 × 5 𝑛𝑢𝑔𝑔𝑒𝑡𝑠 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = $𝟎. 𝟐𝟔𝟑𝟓 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Ketchup

Serving size 1 Tbsp; 190 servings/ #10 can (Heinz Foodservice, 2013) $22.35 ÷ 6 𝑐𝑎𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $3.725 𝑝𝑒𝑟 #10 𝑐𝑎𝑛 $3.725 𝑝𝑒𝑟 #10 𝑐𝑎𝑛 ÷ 190 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑛 = $0.0196 𝑝𝑒𝑟 𝑇𝑏𝑠𝑝 $0.0196 𝑝𝑒𝑟 𝑇𝑏𝑠𝑝 × 1.5 𝑇𝑏𝑠𝑝 = 𝟎. 𝟎𝟐𝟗𝟒 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Nutrition information (Heinz Foodservice, 2013): Per Tbsp: 20 kcal, 0 g Sat Fat, 0 g Trans Fat, 160 mg Na 20 𝑘𝑐𝑎𝑙 𝑝𝑒𝑟 𝑇𝑏𝑠𝑝 × 1.5 𝑇𝑏𝑠𝑝 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = 𝟑𝟎 𝒌𝒄𝒂𝒍 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 160 𝑚𝑔 𝑁𝑎 𝑝𝑒𝑟 𝑇𝑏𝑠𝑝 × 1.5 𝑇𝑏𝑠𝑝 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = 𝟐𝟒𝟎 𝒎𝒈 𝑵𝒂 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Broccoli

PRICE Description Pack Size Portion Size Calories Trans Fat (gm)

Sat. Fat (gm)

Sod. (mg)

$24.56 BROCCOLI FLORETS 12 2# 4 FLORETS (82

GRAMS) 25 0 20

Portion size = 1⁄2 cup 1 lb broccoli = 4 cups florets (Molt, 2006). 12𝑝𝑎𝑐𝑘𝑠 ×2𝑙𝑏𝑝𝑒𝑟𝑝𝑎𝑐𝑘=24𝑙𝑏𝑝𝑒𝑟𝑐𝑎𝑠𝑒 24 𝑙𝑏 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 × 4 𝑐𝑢𝑝𝑠 𝑓𝑙𝑜𝑟𝑒𝑡𝑠 𝑝𝑒𝑟 𝑙𝑏 = 96 𝑐𝑢𝑝𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 96 𝑐𝑢𝑝𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 ÷ 0.5 𝑐𝑢𝑝𝑠 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = 192 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 $24.56 ÷ 192 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $𝟎. 𝟏𝟐𝟕𝟗 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏

PRICE Description Pack Size Portion Size Calories Trans Fat

(gm) Sat. Fat (gm)

Sod. (mg)

$13.20 CHICKEN NUGGET BRD FC CN 250 .64

OZ 90.00 grams 220 0 3 500

PRICE Description Pack Size Portion Size Calories Trans Fat (gm) Sat. Fat (gm) Sod. (mg) $22.35 KETCHUP 6 #10 7lbs 2oz 107 0 0 190


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USDA Nutrient Database (2011) indicates 1⁄2 cup Florets = 35.5 g Factor: 35.5 g desired / 82 g actual = 0.433 25 𝑘𝑐𝑎𝑙 × 0.433 = 𝟏𝟎. 𝟖𝟑 𝒌𝒄𝒂𝒍 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 20 𝑚𝑔 𝑁𝑎 𝑥 0.433 = 𝟖. 𝟔𝟔 𝒎𝒈 𝑵𝒂 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Cheese Sauce

Assumed this product corresponds to TUF ‘Instant Special Blend Cheese Sauce Mix’ as description, pack size and case size same. (Kent Precision Foods Group, 2013). Case yields 608 portions ( 1⁄4 cup serving size), which will yield 1216 portions (2 Tbsp serving size) $46.62 ÷ 1216 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $𝟎. 𝟎𝟑𝟖𝟑 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Nutrition information provided from Kent Precision Foods Group, 2013: Factor = 2 Tbsp desired serving size / 4 Tbsp actual serving size = 0.5 40 𝑘𝑐𝑎𝑙 × 0.5 = 𝟐𝟎 𝒌𝒄𝒂𝒍 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 1𝑔𝑆𝑎𝑡.𝐹𝑎𝑡 ×0.5=𝟎.𝟓𝒈𝑺𝒂𝒕.𝑭𝒂𝒕𝒑𝒆𝒓𝒑𝒐𝒓𝒕𝒊𝒐𝒏 330 𝑚𝑔 𝑁𝑎 𝑥 0.5 = 𝟏𝟔𝟓 𝒎𝒈 𝑵𝒂 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Carrots

1 lb = 3 cups cooked carrots (Molt, 2006) according to cooked carrots; assumes 1⁄2 cup portion volume will remain same after cooking. 20𝑙𝑏𝑝𝑒𝑟𝑐𝑎𝑠𝑒 ×3𝑐𝑢𝑝𝑠𝑝𝑒𝑟𝑙𝑏=60𝑐��𝑝𝑠𝑝𝑒𝑟𝑐𝑎𝑠𝑒 60 𝑐𝑢𝑝𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 ÷ 0.25 𝑐𝑢𝑝𝑠 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = 240 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 $16.47 ÷ 240 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $𝟎. 𝟎𝟔𝟖𝟔 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Nutrition facts: Determined factor: 0.25 cups desired/ 0.67 cups actual = 0.37 35 𝑘𝑐𝑎𝑙 × 0.37 = 𝟏𝟑 𝒌𝒄𝒂𝒍 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 45𝑚𝑔𝑁𝑎 ×0.37=𝟏𝟕𝒎𝒈𝑵𝒂 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Grapes


(gm) Sat. Fat (gm)

Sod. (mg)

$46.62 CHEESE SAUCE MIX SPECIAL BLEND 8 27

OZ

PRICE Description Pack Size Portion Size Calories Trans Fat (gm)

Sat. Fat (gm)

Sod. (mg)

$16.47 CARROT WHOLE BABY IQF 1 20# 2/3 CUP (85

GRAMS) 35 0 45


(gm) Sat. Fat (gm)

Sod. (mg)

$23.75 GRAPES RED SEEDLESS 1 19

LB 1 CUP 104 0 0 3


12

1 lb grapes = 3 cups grapes (Molt, 2006) 16𝑜𝑧 ÷3𝑐𝑢𝑝𝑠𝑝𝑒𝑟16𝑜𝑧=5.33𝑜𝑧𝑝𝑒𝑟𝑐𝑢𝑝 5.33 𝑜𝑧 𝑝𝑒𝑟 𝑐𝑢𝑝 ÷ 2 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑢𝑝 = 2.665 𝑜𝑧 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 19 𝑙𝑏 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 × 16 𝑜𝑧 𝑝𝑒𝑟 𝑙𝑏 ÷ 2.665 𝑜𝑧 𝑝𝑒𝑟 𝑝𝑜𝑟𝑡𝑖𝑜𝑛 = 114 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 $23.75 ÷ 114 𝑝𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑐𝑎𝑠𝑒 = $𝟎. 𝟐𝟎𝟖𝟐/𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Nutrition facts: Factor: 0.5 cups desired/ 1 cups actual = 0.5 104 𝑘𝑐𝑎𝑙 × 0.5 = 𝟓𝟐 𝒌𝒄𝒂𝒍 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 3𝑚𝑔𝑁𝑎 ×0.5=𝟏.𝟓 𝒎𝒈 𝑵𝒂 𝒑𝒆𝒓 𝒑𝒐𝒓𝒕𝒊𝒐𝒏 Percent Sat. Fat: 6.05 𝑔 𝑆𝑎𝑡. 𝐹𝑎𝑡 × 9 𝑘𝑐𝑎𝑙 𝑝𝑒𝑟 𝑔 𝐹𝑎𝑡 = 54.45 𝑘𝑐𝑎𝑙 𝑓𝑟𝑜𝑚 𝑆𝑎𝑡. 𝐹𝑎𝑡 54.45 𝑘𝑐𝑎𝑙 𝑓𝑟𝑜𝑚 𝑆𝑎𝑡. 𝐹��𝑡 ÷ 639 𝑡𝑜𝑡𝑎𝑙 𝑘𝑐𝑎𝑙 = 0.0856 × 100% = 𝟖. 𝟓𝟐 % 𝑺𝒂𝒕. 𝑭𝒂𝒕


13

Recipe title: Oatmeal craisin cookie (USDA, 2006). Predicted yield: 1 portion Portion Size: 1 cookie

INGREDIENTS: RECIPE WEIGHT OR MEASURE

A.P. WEIGHT OR MEASURE

COST/UNIT OR PACK

EXTENDE D COST

Sugar 3 lb 3 lb $24.34/4- 10 lb 1.8255 Margarine 1 lb 1 lb $17.72/30 – 1lb 0.5907 Frozen whole eggs 1 lb 1 lb $59.08/2- 20 lb 1.477

1% milk 1 cup 1 cup $15/50 – 0.5 pt 0.3000 Applesauce 1 lb 2 cups $26.21/6-#10 0.7281 All-purpose flour 1.5 lb 1.5 LB $14.37/50 lb 0.4311 Baking soda 2 tsp NA NA Salt 2 tsp NA NA Cinnamon 1 Tbsp 1 tsp NA NA Nutmeg 2 tsp NA NA Rolled oats 2.5 lb 2.5 lb $33.38/12 - 42 oz 2.6492 Craisins* 1 lb 10 oz 1.625 lb $22.95/10 lb 3.7294 * Craisins substituted for raisins in Team Nutrition “New Oatmeal Raisin Cookie” recipe as raisins not available from Martin Bros. Total Yield Portion cost $11.731 100 portions $0.1173


14


Low fat Milk

Whole Grain Muffin with Grape Jelly

Red Apple Slices

*An alternative menu will be provided for those who have food allergies

Whole grain muffins will be made using muffin mix before service. Grape Jelly will be portioned on to tray to ensure appropriate portions are provided to students and staff. Red Delicious Apples will be pre-sliced and one-cup servings will be distributed.

1 Day Breakfast Menu, Nutrition Information and Standard Portion Cost

MENU Portion Size Kcal Trans Fat (g)

Sat. Fat (g)

%CalorieSat Fat SPC

APPLES RED DELICIOUS 0.5 each (1 cup sliced 64 0 0 0% 0.11

JELLY GRAPE 2 TBSP 112 0 0 0% 0.08 MUFFIN MIX WHOLE GRAIN 28 g mix 122 0 1.8 13% 0.11 MILK 1% HALF PINT ECO SELECT 0.5 pint 107 0 1.545 14% 0.3 TOTAL 405 0 3.345 7.4% $0.60 *Calculations for these values can be found on pages 16-17



Fruits 1 cup X 1 cup Vegetables 0 cups X 0 Fluid milk 1 cup (1% or skim) X 1 cup; 1% Min-Max kcal 350-500 kcal X 405 kcal Saturated fat <10% total kcal X 7.4% Trans Fat 0 g X 0g

Provided by Shelby Miller


15

Day 2 Breakfast Menu Calculations Milk Price Description Pack Size Kcal Sat. Fat (g) Sodium

(mg) Trans Fat (g)

$15.00 MILK 1% HALF PINT ECO SELECT

50 .5 pt 107 1.545 107 0

$15.00 / 50 half pints per pack = $0.300 per half pint Nutrition information provided from USDA Nutrient Database (2011). Red Delicious Apple Slices Price Description Pack Size Kcal Sat fat

(g) Sodium (mg)

Trans fat (g)

$27.86 APPLES RED DELICIOUS 125 COUNT

1 125 CT 64 1 0 0

Portion is 1 cup of sliced apples 1 cup sliced red delicious apples = 109 g 1 medium apple = 212 g 212 g/apple * 125 apples = 26,500 g of apples 26,500 g total/ 109g per cup = 243 1c servings $27.86/243 servings = $0.110 per 1 cup slices Nutrition solved based off of 109g of red delicious apples Nutrition information provided from USDA Nutrient Database (2011). Grape Jelly Price Description Pack Size Kcal Sat fat

(g) Sodium (mg)

Trans fat (g)

$50.54 Grape Jelly 6 #10 112 0 12 0

Serving size = 2Tbsp 2TBSP/serving = 6 servings/cup (because 16 Tbsp/1cup) #10 can contains 13 cups of jelly 6 * 13 cups = 78 cups 78 cups * 16 Tbsp/1C = 1,248 Tbsp 1,248 Tbsp / 2Tbsp per portion = 624 portions $50.54/624 portions = $0.081 per 2Tbsp portion Nutrition solved based off of 2 Tbsp portion of grape jelly Nutrition information provided from USDA Nutrient Database (2011).


16

Whole Grain Muffins from Mix Price Description Pack Size Kcal Sat fat

(g) Sodium (mg)

Trans fat (g)

$54.05 Muffin Mix Whole Grain 6 5LB 122 1.8 165 0

28 g of dry mix needed to make one muffin serving. *Muffin mix is a “Just Add Water” format so no additional costs calculated for the addition of

water. 6 bags per pack * 5LB bags = 30LB total 30LB / 0.0022g per 1LB = 13,636.36 g muffin mix 13,636.36 g mix / 28 g per portion = 487 portions $54.05/487 portions = $0.111 per 28g muffin mix Nutrition solved based off of a 28 g portion Nutrition information provided from USDA Nutrient Database (2011).


17

Day 2 Lunch Menu: Fish Nuggets

Buttered Broccoli Florets

Pears

Cinnamon Graham Crackers

Skim Milk

* An alternative menu will be provided for individuals with food allergies

* denotes nutrition information provided from USDA Nutrient Database **Calculations for these values can be found on pages 20-22

*Menu Portion

Size Kcal Trans Fat (g)

Sat. Fat (g)

% Sat. Fat

Sodium

(mg) Standard

Portion Cost Milk 1%1 .5 pt 105 0 1.48 0 $0.300

Fish Nuggets

3 pieces (1 oz) 180 0 1.5

280 $0.136875 Broccoli Florets ¾ cup 25 0 0

20 $0.184997

Margarine (for

broccoli) 1 Tbsp. 60 0 1.5

65 $0.029938

Pears ½ cup 50 0 0 9 $0.162042

Cinnamon Sugared Graham Crackers 1 oz 140 0 1.0

105 $.1901333

Totals: 560 0 5.48 8.8 479 $1.003996


18


Lunch Meal Pattern Minimum Requirements – DAY 1 Meal Component Requirement Met

Not Met Comments

Fruits 1/2 cup X ½ cup of pears Vegetables 3/4 cup X ¾ cup of broccoli Dark green No daily requirement ½ cup toward weekly requirement Red/orange No daily requirement Legumes No daily requirement Starchy No daily requirement Other No daily requirement Fluid milk 1 cup (1% or skim) X 1 cup 1% milk Min-Max kcal 550-650 kcal X 560 kcals Saturated fat <10% total kcal X 8.8% total kcals Sodium ≤ 1,230 mg X 479 mg Trans Fat 0 g X 0 g

Provided by Teaching Assistant Notes: Calculations for standard portion cost are listed on the following pages and in the appendix. All minimum meal pattern requirements have been met.


19

Day 2 Lunch Menu Calculations Milk:

*Menu

Portion

Size Kcal

Trans

Fat (g)

Sat. Fat

(g)

% Sat.

Fat

Sodium

(mg)

Standard

Portion Cost

Milk 1%1 .5 pt 105 0 1.48 0 $0.300

Standard Portion Cost: 𝑃𝑎𝑐𝑘 (50)∗𝑆𝑖𝑧𝑒(.5 𝑝𝑡)=25 𝑝𝑡 $15.0025𝑝𝑡=𝑥.5𝑝𝑡(𝑝𝑜𝑟𝑡𝑖𝑜𝑛 𝑠𝑖𝑧𝑒) 15∗.5=25𝑥 7.5=25𝑥 7.525=𝑥 $�.��=𝒙 Fish Nuggets:

*Menu

Portion

Size Kcal

Trans

Fat (g)

Sat. Fat

(g)

% Sat.

Fat

Sodium

(mg) Standard

Portion Cost

Fish

Nuggets

3 pieces (1

oz) 180 0 1.5

280 $0.136875

Standard Portion Cost: 𝑃𝑎𝑐𝑘 (160)∗𝑆𝑖𝑧𝑒(1𝑜𝑧)=160 𝑜𝑧 $21.90160𝑜𝑧=𝑥1𝑜𝑧(𝑝𝑜𝑟𝑡𝑖𝑜𝑛 𝑠𝑖𝑧𝑒)

21.90∗1=160𝑥 21.90=160𝑥 21.90160=𝑥 $0.��=𝒙

Broccoli Florets:

Standard Portion Cost:

𝑃𝑎𝑐𝑘12∗𝑆𝑖𝑧𝑒(2𝑙𝑏𝑠.)=24 𝑙𝑏𝑠. 1 𝑙𝑏. =453.59237 𝑔

24 𝑙𝑏𝑠. ∗453.59237𝑔1𝑙𝑏=10886.21688𝑔 $24.5610886.21688𝑔=𝑥82𝑔(𝑝𝑜𝑟𝑡𝑖𝑜𝑛 𝑠𝑖𝑧𝑒)

*Menu Portion Size Kcal

Trans Fat (g)

Sat. Fat (g)

% Sat. Fat

Sodium

(mg) Standard Portion Cost

Broccoli Florets ¾ cup 25 0 0

20 $0.184997


20

$24.56∗82=10886.21688𝑥 2,013.92=10886.21688𝑥 2,013.9210886.21688𝑥=𝑥

$𝟎.𝟏𝟖𝟒𝟗𝟗𝟕=𝒙

Butter (for broccoli):


Trans Fat (g)

Sat. Fat (g)

% Sat. Fat

Sodium


Margarine (for broccoli) 1 Tbsp. 60 0 1.5

65 $0.029938

Standard Portion Cost: 𝑃𝑎𝑐𝑘1∗𝑆𝑖𝑧𝑒(20 𝑙𝑏𝑠.)=20 𝑙𝑏𝑠. 20𝑙𝑏𝑠.∗16𝑜𝑧1𝑙𝑏=320 𝑜𝑧

20 𝑙𝑏𝑠. ∗16𝑜𝑧1𝑙𝑏∗2𝑇𝑏𝑠𝑝1𝑜𝑧=640 𝑇𝑏𝑠𝑝 $19.16640𝑇𝑏𝑠𝑝=𝑥1𝑇𝑏𝑠𝑝(𝑝𝑜𝑟𝑡𝑖𝑜𝑛 𝑠𝑖𝑧𝑒)

19.16∗1=640𝑥 19.16=640𝑥 19.16640=𝑥

$0.029938 =𝒙 Pears:


Trans Fat (g)

Sat. Fat (g)

% Sat. Fat

Sodium


Pears ½ cup 50 0 0 9 $0.162042

Standard Portion Cost: 𝑃𝑎𝑐𝑘1∗𝑆𝑖𝑧𝑒(20 𝑙𝑏𝑠.)=20 𝑙𝑏𝑠. 20𝑙𝑏𝑠.∗16𝑜𝑧1𝑙𝑏=320 𝑜𝑧

$19.16320𝑜𝑧=𝑥1𝑜𝑧(𝑝𝑜𝑟𝑡𝑖𝑜𝑛 𝑠𝑖𝑧𝑒)

21.90∗1=160𝑥 21.90=160𝑥 21.90160=𝑥

$0.162042=𝒙 Cinnamon Sugared Graham Crackers:


21


Trans Fat (g)

Sat. Fat (g)

% Sat. Fat

Sodium


Cinnamon Gram Crackers 1 oz 140 0 1.0

105 $.1901333

Standard Portion Cost: 𝑃𝑎𝑐𝑘150∗𝑆𝑖𝑧𝑒1 𝑜𝑧=150 𝑜𝑧 $28.52150𝑜𝑧=𝑥1𝑜𝑧(𝑝𝑜𝑟𝑡𝑖𝑜𝑛 𝑠𝑖𝑧𝑒) 28.52∗1=150𝑥 28.52=150𝑥 28.52150=𝑥 $.1901333=𝒙 % Saturated Fat: [ Total Saturated Fat (g) * 9𝑘𝑐𝑎𝑙𝑠1𝑔𝑓𝑎𝑡 ] / Total kcals = % Saturated Fat


22


Low fat Milk

Oatmeal Muffin Square

Peach Slices

* An alternative menu will be provided for individuals with food allergies. Oatmeal muffins will be made from scratch, using the Team Nutrition recipe for Oatmeal Muffin Squares (USDA). Foodservice workers will pre-portion the peach slices into individual serving bowls to ensure appropriate portions are provided to customers (students and staff).

Menu Portion

Size Kcal Trans Fat (g)

Sat. Fat (g)

% Sat. Fat


*Milk 1% .5 pt 102 0 1.545 13.6% $0.300 *Oatmeal Muffin Square 1 square 185 0 .86 g 0.54% $0.08131

*Peach Slices 1 cup 136 0 0.008 0.053% $0.5021 Totals: 423 0 2.413 5.13% $0.88341

* denotes nutrition information provided from USDA Nutrient Database **Calculations for these values can be found on pages 25-28



Fruits 1 cup X 1 cup peaches Vegetables 0 cups X Fluid milk 1 cup (1% or skim) X Min-Max kcal 350-500 kcal X 423 Saturated fat <10% total kcal X 5.13% Trans Fat 0 g X

Student Responsible: _Elizabeth Breuer__ Notes: Oatmeal Muffin Squares will be made from scratch according to the Team Nutrition Oatmeal Muffin Square recipe (USDA). It is assumed that the foodservice personnel are able to make this from scratch and the production kitchen contains all necessary equipment. Calculations for standard portion cost are listed on the following pages and in the appendix. The recipe for Oatmeal Muffin Squares is on the following page. All minimum meal pattern requirements have been met.


23

Recipe Title: Oatmeal Muffin Squares Predicted Yield: 100 servings Portion Size: 1 square

Ingredients Recipe Weight AP Price Unit Cost/Unit

Rolled Oats 1.375 lb 1.375 lb $33.38 31.5 lb $1.4571 Water, Hot (1 qt + 3 cups) N/A N/A N/A -

Enriched, All-purpose Flour 2.5 lb 2.5 lb $14.37 50 lb $0.7185 Baking Soda (2 ½ tsp) N/A N/A N/A -

Ground Cinnamon (2 ½ tsp) N/A N/A N/A - Ground Nutmeg (2 ½ tsp) N/A N/A N/A -

Salt (2 ½ tsp) N/A N/A N/A - Margarine 1 lb 1lb $17.72 30 lb $0.5907

Brown Sugar, Packed 2.5 lb 2.5 lb $15.25 24 lb $1.5885 Sugar 2.25 lb 2.25 lb $15.68 25 lb $1.4112

Vanilla (1 Tbsp + 2 tsp) N/A N/A N/A - *Fresh Large Egg Whites 1 lb 2 oz 1.125 lb $6.98 4 lb $1.9631

Low Fat Yogurt 4 oz 4 oz $28.12 384 oz $0.2929 Canned Applesauce 4 oz .25 lb $26.21 60 lb $0.1092

Total $8.1312

Yield 100 Portion Cost $0.081312

*denotes Sam’s Club pricing (Molt, 2006)


24

Day 3 Breakfast Menu Calculations

Prices are from the MB - School Buying Consortium Milk, 1% PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS

FAT (g) SAT. FAT (g)


50 .5 PT .5 pint 102 0 1.545

* Nutrition information provided from USDA Nutrient Database Serving size: ½ pint $15.00/ 50 half pts = $0.300 ½ pint = 1 cup 9 kcals/ 1 gram fat 102 kcals/ .5 pt 1% milk 1.545 g saturated fat / .5 pt 1% milk 1.545g saturated fat x 9 kcal/1 gram fat = 13.906 kcal from sat fat 13.09 kcal from saturated fat / 102 kcals per .5 pt 1% milk = 0.1363235 (13.63%) Peach Slices PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$36.15 PEACH SLICES 6 #10 0.5 CUP 136 0 0 * Nutrition information provided from USDA Nutrient Database 10 lbs = 12 cups (Molt, 2006) 10 X 6 = 60 lbs 12 cups x 6 10# cans = 72 cups $36.15 divided by 72 cups = $0.50208/ cup portion will be 1 cup of peach slices 0.008 g saturated fat/1 cup 9 kcal/ 1 g fat 136 kcal/ 1 cup peach slices 0.008g sat fat x 9kcal/1 gram fat = 0.072 kcal from sat fat/ 1 cup peaches (0.072/136 kcal) x 100 = 0.0529411765% Oatmeal Muffin Square * Nutrition information provided from USDA Nutrient Database 9 kcal/1 gram fat 185 kcals/1 square .86 g saturated fat/1 square .86 g saturated fat x 9 kcal/1 gram fat =7.74 kcal from saturated fat 7.74 kcal from saturated fat / 185 total kcals per square = 0.0054054 (0.54%)


25

Rolled Oats CEREAL OLD FASHIONED OATMEAL PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$33.38 CEREAL OLD FASHIONED OATMEAL

12 42 OZ 1 OZ 106 0 0

Recipe: 1 lb + 6 oz 6 oz/16 oz per pound = 0.375 pound 1 lb + 0.375 pound = 1.375 pounds total 12 x 42 =504 oz 504 oz/16 oz per pound = 31.5 pounds $33.38/31.5 pounds = $1.05968254 per pound $1.05968254/pound x 1.375 pound $1.457063492 for 1.375 pounds Enriched All-purpose Flour PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$14.37 FLOUR H & R GOLD MEDAL

1 50# 1/4 Cup (30g)

100 0 0.4

Recipe: 2 lb 6 oz + 2 oz = 2 lb 8 oz or 2.5 pounds $14.37 divided by 50 pounds = $0.2874/pound $0.2874/pound x 2.5 pounds = $0.7185 Margarine PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$17.72 MARGARINE P/V

30 1# 1 TBSP 100 0 2.5

Recipe: 12 oz + 4 oz = 16 oz or 1 pound $17.72 divided by 30 lb = $0.5906666667/ pound $0.5906666667 per pound x 1 pound = $0.5906666667 Brown Sugar, packed PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$15.25 SUGAR BROWN

12 2# 3.5 OZ 376 0 0

Recipe: 2 lb 4 oz + 4 oz = 2 lb 8 oz or 2.5 pounds $15.25 divided by 24 pounds = $0.6354166667/pound $0.6354166667 x 2.5 pounds = $1.588541667


26

Sugar PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$15.68 SUGAR GRANULATED

1 25# 3.5 OZ 387 0 0

$15.68 divided by 25 pounds = $0.6272/lb 2 lb + (4 oz/16 oz per pound) = 2.25 pounds 2.25 pounds x $0.6272/pound = $1.4112 Fresh Large Egg Whites (Daily Chef 100% Liquid Egg White) PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$6.98 Daily Chef 100% Liquid Egg White

6 16 oz 100 g 52 0 0

*Priced at the Des Moines Sam’s club (March 8th, 2014) ** Nutrition information provided from USDA Nutrient Database 16 oz x 4 =64 oz 64 oz/ 16 oz per pound =4 lb for $6.98 $6.98/ 4 lb = $1.745 per pound Recipe: 1 lb 2 oz egg white = 1 lb + (2oz/16oz per pound) = 1.125 pounds $1.745/ pound x 1.125 lb = $1.963125 Canned Applesauce PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$26.21 APPLESAUCE NSA B/L

6 #10 0.5 CUP 0 0

Recipe: 4 oz/ 16 oz per pound = .25 pound $26.21 divided by 60 pounds = $0.4368333333/pound $0.4368333333/pound x .25 pounds = $0.1092083333 Low fat Yogurt YOGURT PARFAIT PRO VANILLA LF PRICE DESCRIPTION PACK SIZE PORTION

SIZE KCAL TRANS


$28.12 YOGURT PARFAIT PRO VANILLA LF

6 64 OZ 8 Oz (227g)

200 0 1

(Plain was not an option) $28.12 divided by 384 oz = $0.0732291667/ oz $0.0732291667 x 4 oz = $0.2929166667


27

Totals Total kcal: 102 kcal milk + 185 kcal oat square + 105 kcal banana = 477 total kcal Total grams saturated fat: 1.545 g milk + .86 g oat square + 0.008 g peach slices = 2.413 total g sat fat 2.413 total g sat fat x 9 kcal/gram saturated fat = 21.717 total kcal from sat fat 21.717 total kcal sat fat / 423 total meal kcal = 0.0513404255 (5.134%) saturated fat Total cost: 0.300 milk + 0.08131 oat square + 0.3013 peaches = $0.68261


28

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Oatmeal Square Recipe


29

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0 pi

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per

pan

).


30

Day 3 Lunch Menu

Low fat Milk

Beef Tacos with Cheese and Salsa

Chopped Salad with Tomatoes

Applesauce * An alternative menu will be provided for individuals with food allergies

* Correctly calculated values ** Denotes nutrition information came from the USDA nutrient database ***Calculations for these values can be found on pages 33-34

Day 1 Lunch Menu: Nutrition Information and Standard Portion Cost Menu Item: Portion Size Calories Trans Fat

(g) Saturated Fat

(g) %

Saturated Fat

Sodium (mg)

Standard portion

cost **Milk, 1% .5 pint 105 0 1.48 12.69% 0 $0.300

Beef Taco with cheese and salsa

1 taco 485 0 15.5 3.2% 1,102 $0.401

**Chopped Salad with tomatoes

¾ cup 9 0 0 0% 23 $0.105

Applesauce ½ cup 51 0 0 0% 2 $0.161 Totals:

650 0 16.98* 23%* 1,127 $0.967

Lunch Meal Pattern Minimum Requirements - DAILY

Meal Component Requirement Met Not Met Comments Fruits 1/2 cup X Applesauce Vegetables 3/4 cup X Chopped Salad Dark green No daily requirement Red/orange No daily requirement Legumes No daily requirement Starchy No daily requirement Other No daily requirement Fluid milk 1 cup (1% or skim) X Min-Max kcal 550-650 kcal X 650 kcal Saturated fat <10% total kcal X 23% Sodium ≤ 1,230 mg X 1,127 mg Trans Fat 0 g X 0 g

Student Responsible: __Sarah Wenum____

Saturated fat was incorrectly calculated by group member. Group member had originally calculated 2.6% saturated fat. I have calculated the correct saturated fat %. It no longer meets requirements for reimbursement.


31

The beef taco will be served by portioning browned ground beef, prepared with taco seasoning by the cooks, using a 4 oz. scoop to center the meat onto the shell. A ¼ cup measure will be used to portion the shredded cheese onto the beef. The cheese is a value added item that will be used, as it is laborious and inefficient for the cooks to shred the cheese. To accommodate for lactose intolerance, students can request no cheese on their taco. Additionally, alternatives for taco shells can be discussed for students with wheat intolerances and Celiac Disease. The chopped lettuce with drained tomatoes from a #10 can, will be served in a separate compartment next to the taco, so students and staff can choose whether or not they would like to add their salad to their taco. Salsa will be served in a pre-portioned cup and placed on the tray, next to the salad. The accrued cost of cups used to portion will be covered in the supplies budget for the operation. A ½ cup measure will be used to portion applesauce across from the salad on the tray, and the milk carton will be placed across from the taco. The first few trays will be weighed prior to service to ensure proper measurements are achieved. Calculations for standard portion cost and nutrition information are listed on the following pages. All minimum meal pattern requirements have been met


32

Day 3 Lunch Menu Calculations Milk:

Price Description Pack Size Portion size

Calorie Trans Fat (g)

Sat. Fat (g)

Sodium (mg)

SPC

**$15.00 Milk 1% half pint eco select

50 .5 pint .5 pint 105 0 0 0 $0.300

** Denotes nutrition information provided from USDA Nutrient Database (2011). $15.00 ÷ 50 half pints per pack= $0.300 per half pint Calculating milk nutrition information: .5 pint=1cup 9 kcal per 1 gram fat 105 kcal per .5 pint 1% milk 1.545 g saturated fat per .5 pt 1% milk 1.48g saturated fat*9 kcal 1 gram fat = 13.32 kcal from saturated fat 13.32 kcal from sat fat ÷105 kcal per .5 pt 1% milk*100 = 12.69% kcal from sat fat Taco ingredients:



Sat. Fat (g)

Sodium (mg)

SPC

$14.17 Seasoning taco mix red sodium

1 5 # .17 oz 10 0 0 350 $0.030

$3.42 Beef Ground Round 85/15

6 10 # 4 oz 240 0 8 (30%) 72 $0.020

$57.68 Cheese mild cheddar shredded

4 5# 28 g ¼ cup

110 0 6 (49%)

190 $0.178

$29.10 Tortilla flour 8” whole wheat

24 12 ct 1 120 0 1.5 (11%)

320 $0.101

$74.03 Salsa Picante Mild 4 1 gal 1T 5 0 0 170 $0.072 Totals:

485 0 15.5 (3.2%)

1,102 $.401

Taco Seasoning Calculations: 5# pack*16 oz per pound=80 oz per pack 80oz per pack ÷ .17 oz per serving= 470.588 servings per pack $14.17÷ 470.588 servings per pack=$0.030 standard portion cost of taco seasoning Ground Round beef Calculations: 1# ground beef= .70 # ground beef cooked and drained (USDA: FNS, 2011) 6 packs*10# pack*.70#= 42# Edible portion per pack 42# *16 oz per pound=672 oz per pack 672 oz per pack÷ 4 oz portion=168 portions per pack $3.42÷168 portions per pack= $0.020 Cheese Mild Cheddar Calculations: 4 packs*5# pack*453.592 g per pound= 9071.84 g per pack 9071.84 g per pack ÷ 28 g per serving=324 servings per pack $57.68 ÷ 324 servings per pack=$0.178


33

Tortilla Flour 8” Whole Wheat Calculations: 24 packs*12 ct* 1 ct portion= 288 portions per pack $29.10 ÷ 288 portions per pack=$0.101 per portion Salsa 4 packs* 1 gal per pack*256 T per gallon= 1,024 portions per pack $74.03 ÷ 1,024 portions per pack= $0.072 per portion Vegetable:



Sat. Fat (g)

Sodium (mg)

SPC

$15.75 **Lettuce Chopped LCR Iceberg

4 5# ¾ cup 6 0 0 4 $0.084

$23.68 **Tomato Diced in Juice

6 #10 1 T 3 0 0 19 $0.021

Totals:

9 0 0 23 $0.105

** Denotes nutrition information came from the USDA nutrient database (2011). Lettuce Chopped Iceberg Calculations: 1 # chopped lettuce =6-8 cups (Molt, 2006) 4packs* 5# per pack*7cups per pound=140 cups per pack 140 cups per pack ÷ ¾ cups per portion= 186.67 portions per pack $15.75 ÷ 186.67 portions per pack=$0.084 Tomato Diced in Juice Calculations: 1# canned tomatoes= 2 cups tomato=32 T tomato (Molt, 2006) #10 can of tomatoes contains 6.375 # tomato (ConAgra Foodservice, 2014) 6 cans*6.375# tomato= 38.25# tomato per pack 38.25# tomato*32T per # tomato=1,224 portions per pack $23.68 ÷ 1,224 portions per pack=$0.021 Fruit: Price Description Pack Size Portion

size Calorie Trans

Fat (g) Sat. Fat

(g) Sodium

(mg) SPC

$26.21 Applesauce NSA B/L

6 #10 .5 cup 51 0 0 2 $0.161

Applesauce Calculations: 1# applesauce= 2 cups applesauce (Molt, 2006) 6 cans*6.75# per can=40.5# applesauce per pack (The Webstaurant Store, 2014) 40.5# applesauce*2 cups= 81 cups applesauce per pack 81 cups per pack ÷ .5 cups per portion=162 portions per pack $26.21 ÷ 162 portions per pack=$0.161 per portion


34

Day 4 Breakfast Menu: Low fat Milk

Cinnamon Roll

Banana


Cinnamon Rolls will be made from scratch, using the Team Nutrition recipe for cinnamon rolls (USDA, 2004).



Trans Fat (g)

Sat. Fat (g)

% Sat. Fat


Milk 1% 0.5 pt 102 0 1.44 12.7% $0.3470 Cinnamon Roll 1 roll 209 0 0 0% $0.2565 Banana 1 each 105 0 .69 2.97% $0.1100

Totals 416 0 2.09 9.80% $.7170 *Calculations for these values can be found on pages 36-37



Fruits 1 cup X 2 cups (banana & craisins) Vegetables 0 cups X Fluid milk 1 cup (1% or skim) X Min-Max kcal 350-500 kcal X Saturated fat <10% total kcal X 9.80% Trans Fat 0 g X

Provided by Laura Lawlert


35

Day 4 Breakfast Menu Calculations Milk Price Description Pack Size $17.33 MILK 1% HALF PINT ECO SELECT 50 .5 pt $17.33 / 50 half pints per pack = $.347 per half pint *Nutrition information provided from USDA Nutrient Database (2011). Bananas Price Description Pack Size Portion kcal Sodium

(mg) Trans fat

(g) Sat fat

(g) $8.90 BANANA 10 LB

BOX 1A1

1 10 lb ½ banana 105 0 0 0

Portion is 1 banana 1 lb = 3 bananas 40 lb per case * 3 portion per pound = 120 portion per case $30.79/ 120 portion per case = $.2565 Cinnamon Rolls Recipe Price Description Pack Size Kcal Sat fat

(g) Sodium

(mg) Trans fat (g)

$218.43 CINNAMON ROLLS

100 1 roll 209 .65 292 0

*Nutrition information provided by Team Nutrition


36

Cinnamon Roll Recipe from USDA Team Nutrition

Ingredients Recipe Weight AP Price Unit Cost/Unit Total Cost YEAST DRY ACTIVE

3.25 oz .2031 lb $7.15 2# $.073 $.072610947

FLOUR WHOLE WHEAT STONE GROUND

7lb 4 oz 7.25 lb $18.88 50# $2.74 $2.73781903

OIL SALAD VEGETABLE (SOYBEAN)

84 tsp (1.75c + 2 tsp)

.871 lb $27.77 35# $.69 $.69107107

SUGAR GRANULATED

1 lb 6 oz 1.375 lb $19.70 25# $1.08 $1.08360836

MILK POWDERED INSTANT NONFAT

6.5 oz .4063 lb $113.46 25# $1.85 $1.85065571

SALT 2.5 oz 2.5 oz N/A N/A N/A CINNAMON GROUND

½ c ½ c N/A N/A N/A

CRAISINS 1 lb 4.5 oz 1.281 lb $31.47 10# $4.03 $4.03 Totals $218.43 $11.12 Yield 100 Portion Cost $0.11


37

Day 4 Lunch Menu:

Low fat Milk

Buttered Capri Blend Vegetables

(Carrots, Butternut Squash, Yellow Squash, and Zucchini)

Savory Chicken Breast

Seasoned Potato Wedges with Ketchup

Cinnamon Apple Sauce

Vanilla Iced Sugar Cookie


Menu Portion Size

Kcal Trans Fat (g)

Sat. Fat (g)

% Sat. Fat


Milk 1% .5 pt 105 0 1.48 0 0.300 Capri Blend Vegetables 3/4 cup 25 0 0 25 0.1838 Smart Balance Butter 5 g 30 0 1 30 0.0298

Savory Chicken Breast 87 g (3.06 oz) 110 0 1.5 530 0.0645

Potato Wedges Oven Roasted 3 oz 90 0 0 190 0.2123

Ketchup 1 1/2 Tbsp. 30 0 0 300 0.0439

Applesauce 0.5 cup (4 oz) 50 0 0 15 0.1092

Cinnamon 1 tsp. 6.3 0 0 0.33 0.0146

Sugar Cookie 1 cookie 120 0 2.5 115 0.0723

Vanilla Icing 1.5 Tbsp. 65 0 0 0 0.1076 Totals: 631.3 0 6.48 9.24% 1205.33 1.138

**Calculations for values can be found on pages 40-‐42 % Saturated Fat Calculation: 6.48 g Saturated Fat x 9 kcals/g fat = Saturated Fat


38


Lunch Meal Pattern Minimum Requirements - DAILY


Fruits ½ cup X 1/2 cup applesauce Vegetables ¾ cup X

Dark Green No daily requirement

Red/Orange No daily requirement

3/4 cup Capri vegetables (Carrots, Butternut Squash, Yellow Squash, and Zucchini)

Starchy No daily requirement 3 oz seasoned potato wedges Other No daily requirement

Fluid milk 1 cup (1% or skim) X Min-‐Max kcal 550-‐650 kcals X 631.3 kcals Saturated fat <10% total kcal X 9.23% total kcals Sodium < 1,230 mg X 1205.33 mg Trans Fat 0 g X

Student Responsible: Corinne Buffington Notes: The kitchen staff will need to do the following for preparation of the lunch meal before serving

1. The Capri vegetables will need to be prepared with butter 2. The applesauce will need cinnamon added 3. Cookies will need to be frosted 4. Ketchup will be need served on the side with the potato wedges

It is assumed that the foodservice personnel are able to assemble certain items on the menu and the production kitchen contains all necessary equipment. Calculations for standard portion cost are listed on the following pages and in the appendix.


39

Day 4 Lunch Menu Calculations

Price Description Pack Size $15.00 MILK 1% HALF PINT ECO SELECT 50 .5 pt

*Nutrition information provided from USDA Nutrient Database (2011). $15.0050 ℎ𝑎𝑙𝑓 𝑝𝑖𝑛𝑡𝑠 𝑝𝑒𝑟 𝑝𝑎𝑐𝑘= $0.300 per half pint Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$22.74 Veg Mix Capri CAR/BN/ZUC/Y.SQU

12 2 lbs ¾ cup (88 g)

25 25 0 0

88 g Veg Mix Capri = 0.194007 lbs $22.7424𝑙𝑏𝑠=𝑥0.194007𝑙𝑏𝑠 = $0.183/portion Veg Mix Capri Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$17.90 Smart Balance Butter

600 5 g 1 PC (5 g)

30 30 0 1

5 g Smart Balance Butter = 1 PC $17.903000 𝑔=𝑥5 𝑔 = $0.0298/portion Smart Balance Butter Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$65.11 Chicken Breast 3oz Savory FC

100 3.1 oz 87 g 110 530 0 1.5

87 g Savory Chicken Breast = 3.06883 oz $65.11310 𝑜𝑧=𝑥3.06883 𝑜𝑧 = $0.6445/portion Savory Chicken Breast Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$23.56 Ketchup Bag/Box

1 3 gal 1 Tbsp. 20 200 0 0


40

1 Tbsp. Ketchup = 0.0039 gallons $22.563 𝑔=𝑥0.0039 𝑔 = $0.02932/portion Ketchup Nutrition Adjustment: Determined factor: 1.5 Tbsp. desired/1 Tbsp. actual = 1.5 $0.029321 𝑇𝑏𝑠𝑝.=𝑥1.5 𝑇𝑏𝑠𝑝. = $0.04398/portion Ketchup (1 ½ Tbsp.) 20 𝑘𝑐𝑎𝑙𝑠 𝑥 1.5 = 30 kcals 200 𝑚𝑔 𝑆𝑜𝑑𝑖𝑢𝑚 𝑥 1.5 = 300 mg Sodium Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$26.21 Applesauce NSA B/L

6 10 lbs 0.5 cup 50 15 0 0

1 lb Applesauce = 2 cups 0.5 cups Applesauce = 0.25 lbs $26.2160𝑙𝑏𝑠=𝑥0.25𝑙𝑏𝑠 = $0.1092/portion Applesauce Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$14.02 Cinnamon Ground

1 5 lbs 1 Tbsp. 19 1 0 0

1 oz Cinnamon Ground = 4 Tbsp. 1 lb Cinnamon Ground = 4 cups 5 lbs Cinnamon Ground = 320 Tbsp. $14.02320 𝑇𝑏𝑠𝑝.=𝑥1 𝑇𝑏𝑠𝑝. = $0.0438/portion Cinnamon (1 Tbsp.) Nutrition Adjustment: Determined factor: 1 tsp. desired/3 tsp. actual (1 Tbsp. actual) = 0.333 $0.04383 𝑡𝑠𝑝.=𝑥1 𝑡𝑠𝑝. = $0.0146/portion Cinnamon (1 tsp.) 19 𝑘𝑐𝑎𝑙𝑠3= 6.33 kcals


41

1 𝑚𝑔 𝑁𝑎3= 0.333 mg Sodium

Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$23.14 Cookie Dgh Sugar Value Zone

320 1 oz 1 PC 120 115 0 2.5

1 oz Cookie = 1 Cookie $23.14320 𝑜𝑧=𝑥1 𝑜𝑧 = $0.07/portion Cookie (1 cookie) Price Description Pack Size Portion Kcal Sodium

(mg) Trans fat (g)

Sat fat (g)

$18.18 Icing Vanilla Heat N’ICE/6

1 6.5 lbs 3 Tbsp. (35 g)

130 0 0 0

3 Tbsp. Vanilla Icing = 35 g 35 g Vanilla Icing = 0.077 lbs $18.186.5𝑙𝑏𝑠=𝑥0.077𝑙𝑏𝑠 = $0.2153/portion Vanilla Icing (3 Tbsp.) Nutrition Adjustment: Determined factor: 1.5 Tbsp. desired/3 Tbsp. actual = 0.5 $0.21532= $.10765/portion Vanilla Icing (1.5 Tbsp.)

130 𝑘𝑐𝑎𝑙𝑠2= 65 kcals


42


Low fat Milk

Baked French Toast Strips with Syrup

Red Delicious Apples


French Toast Strips will be made from scratch, using the Team Nutrition recipe for baked French toast strips (USDA, 2003). Foodservice workers will serve the syrup on the French toast strips to ensure appropriate portions are provided to the customers (students and staff). Apples will be served whole instead of sliced because it would take extra time, staff, and additional ingredients (i.e. lemon juice) to slice apples and to keep them from browning.



Trans Fat (g)

Sat. Fat (g)

% Sat. Fat


1Milk 1% 0.5 pt 102 0 1.545 13.63% $0.3000 2Baked French Toast Strips 2 Strips 155 0 1.18 6.85% $0.189848 1Syrup 2 Tbsp. 94 0 0 0% $0.0479 1Red Delicious Apples (Whole)

1 medium apple 125 0 0 0% $0.22288

Totals 476 0 2.725 5.15% $0.760628 **Calculations for these values can be found on pages 44-45 1Nutrient Information obtained from USDA Nutrient Database. 2Nutrient Information obtained from USDA Team Nutrition.



Fruits 1 cup X Vegetables 0 cups X Fluid milk 1 cup (1% or skim) X Min-Max kcal 350-500 kcal X 476 Saturated fat <10% total kcal X 5.15% Trans Fat 0 g X

Provided by Jocelyn Pohl


43

Day 5 Breakfast Menu Calculations

Milk $15.00 / 50 half pints per pack = $0.300 per half pint Nutrition information provided from USDA Nutrient Database (2011). Red Delicious Apple Slices Price Description Pack Size Kcal Sat fat

(g) Sodium (mg)

Trans fat (g)

$27.86 APPLES RED DELICIOUS 125 COUNT

1 125 CT 64 1 0 0

Portion is 1 cup of sliced apples 1 cup sliced red delicious apples = 109 g 1 medium apple = 212 g 212 g/apple * 125 apples = 26,500 g of apples 26,500 g total/ 109g per cup = 243 1c servings $27.86/243 servings = $0.110 per 1 cup slices Nutrition solved based off of 109g of red delicious apples Nutrition information provided from USDA Nutrient Database (2011). Grape Jelly Price Description Pack Size Kcal Sat fat

(g) Sodium (mg)

Trans fat (g)

$50.54 Grape Jelly 6 #10 112 0 12 0

Serving size = 2Tbsp 2TBSP/serving = 6 servings/cup (because 16 Tbsp/1cup) #10 can contains 13 cups of jelly 6 * 13 cups = 78 cups 78 cups * 16 Tbsp/1C = 1,248 Tbsp 1,248 Tbsp / 2Tbsp per portion = 624 portions $50.54/624 portions = $0.081 per 2Tbsp portion Nutrition solved based off of 2 Tbsp portion of grape jelly Nutrition information provided from USDA Nutrient Database (2011).

Price Description Pack Size Kcal Sat. Fat (g) Sodium (mg)

Trans Fat (g)


50 .5 pt 107 1.545 107 0


44

Whole Grain Muffins from Mix Price Description Pack Size Kcal Sat fat

(g) Sodium (mg)

Trans fat (g)

$54.05 Muffin Mix Whole Grain 6 5LB 122 1.8 165 0

28 g of dry mix needed to make one muffin serving. *Muffin mix is a “Just Add Water” format so no additional costs calculated for the addition of

water. 6 bags per pack * 5LB bags = 30LB total 30LB / 0.0022g per 1LB = 13,636.36 g muffin mix 13,636.36 g mix / 28 g per portion = 487 portions $54.05/487 portions = $0.111 per 28g muffin mix Nutrition solved based off of a 28 g portion Nutrition information provided from USDA Nutrient Database (2011).


45

Day 5 Lunch Menu: Low fat Milk

Corndog

Green Beans

Carrots

Pineapple

Apple-Honey Crisp


Apple-Honey Crisp will be made from scratch, using the Team Nutrition recipe for Apple-Honey Crisp (USDA, 2004).

Day 1 Lunch Menu, Nutrition Information and Standard Portion Cost


Trans Fat (g)

Sat. Fat (g)

% Sat. Fat


Milk 1% 0.5 pt 102 0 1.55 107 $0.3000 Corndog 1 Piece 220 0 1.5 650 $0.4181 Green Beans 1/2 C 22 0 0 0 $0.1389 Carrots 1/4 C 13 0 0 17 $0.0723 Pineapple 1/4 C 30 0 0 5 $0.1190

Apple-Honey Crisp 1 PC (1 oz) 194 0 1.59

113 $0.1298

Totals 581 0 4.64 7.18% 892 $1.17814 Calculations for these values can be found on pages 47-49

*Nutrition information provided from USDA Nutrient Database (2011).


46


Lunch Meal Pattern Minimum Requirements – DAY 1


Fruits ½ cup X Apple-Honey Crisp meets ¼ C recommendation

Vegetables ¾ cup X Dark green No daily requirement ½ cup green beans Red/orange No daily requirement ¼ cup carrots Legumes No daily requirement Starchy No daily requirement Other No daily requirement Fluid milk 1 cup (1% or skim) X Min-Max kcal 550-650 kcal X Saturated fat <10% total kcal X Sodium ≤1,230 mg X Trans Fat 0 g X

Provided by Racbel Scieszinski


47

Day 5 Lunch Menu Calculations Milk Price Description Pack Size $15.00 MILK 1% HALF PINT ECO

SELECT 50 .5 pt

$15.00 / 50 half pints per pack = $0.300 per half pint *Nutrition information provided from USDA Nutrient Database (2011). Corndog Price Description Pack Size Portion kcal Sodium

(mg) Trans fat

(g) Sat fat

(g) $30.11 CORNDOG TURKEY

WHOLE GRAIN CN

72 4 OZ 1 Piece 220 650 0 1.5

$30.11/ 72 corndogs per pack = $0.4181 per portion (1 corndog) Green Beans Price Description Pack Size Portion Kcal Sat fat

(g) Sodium

(mg) Trans fat

(g) $16.67 BEAN GREEN

REGULAR CUT IQF

1 20# 2/3 C (81 g) 30 0 0 0

1 lb (16 oz) green beans= 3 cups green beans (Produce Convertor, 2010) 16 oz/ 3 cups per 16 oz= 5.33 oz per cup 5.33 oz per cup/ 2 portions per cup= 2.665 oz per portion (20 lb per case x 16 oz)/ 2.665 oz per portion= 120 portions per case $16.67/120 portions per case= $0.1389 per portion (1/2 C) Nutrition adjustment: Determined factor: 0.5 cup desired/0.67 cups actual= 0.7462 30 kcal x 0.7462= 22.39 kcal Carrots Price Description Pack Size Portion Kcal Sat fat

(g) Sodium

(mg) Trans fat

(g) $17.37 CARROT

WHOLE BABY IQF

1 20# 2/3 C (85 g)

35 0 45 0

8 medium carrots= 1 lb carrots 6 baby carrots= 1 medium carrot


48

48 baby carrots= 1 lb carrots 1 cup carrots= 2 medium carrots 1 cup carrots= 12 baby carrots 4 cups of baby carrots= 1 lb baby carrots (Produce Convertor, 2010) 16 oz/4 cups per 16 oz= 4 oz per cup 4 oz per cup/ 4 portions per cup= 1 oz per portion (20 lb per case x 16 oz)/ 1 oz per portion= 320 portions per case $17.37/320 portions per case= $0.05428 Nutrition adjustment: Determined factor: 0.25 cups desired/0.67 cups actual= 0.37 35 kcal x 0.37= 13 kcal per portion 45 mg Na x 0.37= 17 mg Na per portion Pineapple Price Description Pack Size Porti

on Kcal Sat fat

(g) Sodium

(mg) Trans fat

(g) $35.72 PINEAPPLE

TIDBITS 6 #10 1/2C 60 0 10 0

1 #10 can pineapple= 25- ½ C servings (The WEBstaurant store) $35.72/6 cans= $5.9533 per can $5.95/ 25 servings per can= $0.2381 per portion (1/2 C) $0.2381 per ½ c portion/ 2 servings per ½ c portion= $0.11905 per (1/4 C) portion Nutrition adjustment: Determined factor: 0.25 cups desired/0.5 cups actual= 0.5 60 kcal x 0.5= 30 kcal per portion 10 mg NA x 0.5= 5 mg Na per portion


49

Apple-Honey Crisp Recipe from USDA Team Nutrition

Ingredients RECIPE WEIGHT OR MEASURE

AP WEIGHT OR MEASURE

COST/UNIT or PACK

EXTENDED COST

Enriched all-purpose flour 14 oz 0.875 lb $14.37- 50 lb $0.2515 Rolled oats or rolled wheat 9 oz 0.5625 lb $33.38/12- 42 oz $0.5961 Brown sugar, packed 15 oz 0.9375 lb $15.25/12- 2 lb $0.5957 Ground cinnamon 1 Tbsp 1 ½ tsp NA NA Salt ½ tsp NA NA Margarine 1 lb 1 lb $17.72/30- 1 lb 0.5907 Sliced apples 6 lb 4 oz 6.25 lb $27.86/1- 125 CT $4.458 Water As needed NA NA Honey 1 Tbsp 1 ½ tsp NA NA Frozen lemon juice 1 ½ tsp NA NA Totals $6.492 Yield 50 Portion Cost $0.12984 5 oz or 150 g in 1 red delicious apple (The WEBstaurant) $27.86/125 CT= $0.2229 per apple 5 oz= 0.3125 lb 6.25 lb/0.3125 lb= 20 apples (needed for recipe) 20 apples x $0.2229 per apple= $4.458 for 20 apples (recipe measure) Serving size= 1 piece (3.32 oz) 1 piece provides 1⁄4 cup of fruit. For Enhanced Meal Pattern only: 1 piece also provides 3⁄4 serving grains/breads. (My Team Nutrition, 2004) Calories per serving= 194 kcal Saturated fat= 1.59 g 1.59 g saturated fat x 9 kcal= 14.31 kcals from saturated fat (14.31 kcals saturated fat/194 kcals) x 100= 7.38% saturated fat Sodium= 113 mg Percent Sat. Fat: 4.64 g Sat Fat x 9 kcal per g Fat= 41.76 kcal from Sat Fat (41.76 kcal from Sat Fat/ 581 total kcals) x 100= 7.19% Sat Fat


50

Weekly Summaries for Breakfast and Lunch

Weekly Nutrient Summary

Kcal Trans Fat (g)

Saturated Fat (g)

% Saturated Fat Sodium (mg)

B: Day 1 447 0 2.37 4.77% ---

B: Day 2 405 0 3.345 7.4% ---

B: Day 3 423 0 2.413 5.13% ---

B: Day 4: 416 0 2.09 9.8% ---

B Day 5: 476 0 2.725 5.15% ---

Total: 2167 0 12.943 5.38%

L: Day 1 639 0 6.05 8.52% 1,182.7

L: Day 2 560 0 5.48 8.8% 479

L: Day 3 650 0 16.98** 23%** 1,127

L: Day 4 631 0 6.48 9.24% 1,205.33

L: Day 5 581 0 4.64 7.18% 892 Total: 3061 0 39.63 11.65% 4886.03

Week Total 5,228 0 52.573 9.1%

** Indicates correct values for lunch menu day 3. Information group member provided was within range but incorrectly calculated.


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Weekly Checklist for Breakfast and Lunch

Breakfast Meal Pattern Minimum Requirements- WEEKLY


Fruits 5 cups X Bananas, apple slices, peaches, raisins

Vegetables 0 cups X Fluid milk 5 cups (1% or skim) X 1 cup every day Min-Max kcal 1750-2500 kcal X 2167 kcal Saturated fat <10% total kcal X 5.38% Trans Fat 0 g X 0 g

Lunch Meal Pattern Minimum Requirements- WEEKLY


Fruits 2 ½ cups X Pears, apple slices, grapes Vegetables 3 ¾ cups Dark green ½ cup X 1 ½ cup Red/orange ¾ cup X 1 ¼ cup Legumes ½ cup X Starchy ½ cup X Potato, squash Other ½ cup X ¾ cup Fluid milk 5 cups (1% or skim) 1 cup every day Min-Max kcal 2750-3250 kcal X 3061 kcals Saturated fat <10% total kcal X 11.65% Sodium ≤ 6150 mg X 4886.03 mg Trans Fat 0 g X 0 g

* 1 lb potato = 3 cups sliced potato 1 lb = 16 oz 3 oz = 0.1875 lb 3 oz = .5625 cup


52

Standard Portion Cost for Each Meal, Each Day and Average for the Week

Breakfast Lunch Day Total Day Average

Day 1 $0.5773 $1.1532 $1.7305

$0.86525

Day 2 $0.60 $1.004

$1.604

$0.802

Day 3 $0.8834 $0.967*

$1.8504

$0.9252

Day 4 $0.7170 $1.138

$1.855

$0.9275

Day 5 $0.7606 $1.1781 $1.9387

$0.96935

Weekly Average $0.70766 $1.08806 $1.79572 -----------------

* indicates SPC was incorrectly calculated by group member due to incorrectly calculating the price of beef. The actual SPC is much higher. The provided, incorrect SPC will be used throughout this project for consistency but recognize it is incorrect for menu. Calculations:

Day 1 Average: ($0.5773 + $1.1532)/2 = $0.86525 Day 2 Average: ($0.60 + $1.004)/2 = $0.802 Day 3 Average: ($0.8834 + $0.967)/2 = $0.9252 Day 4 Average: ($0.7170 + $1.138)/2 = $0.9275 Day 5 Average: ($0.7606 + $1.1781)/2 = $0.96935

Breakfast Weekly Average: ($0.5773 + $0.60 + $0.8834 + $0.7170 + $0.7606) / 5 = $0.70766

Lunch Weekly Average: ($1.1532 + $1.004 + $0.967 + $1.138 + $1.1781) / 5 = $1.08806


53

Menu Analysis

Unmet Weekly Requirements: The menu created met all of the weekly requirements except legumes (0 of ½ cup) and % saturated fat. It is important that these requirements are met because receiving federal reimbursement is dependent on meeting requirements and federal reimbursement makes up a huge chunk of revenues. Day 3 lunch of beef tacos is the root of the problem for these unmet weekly requirements. Additionally, the standard portion cost is incorrect for this meal as the price of beef was not calculated correctly from the beginning. The actual standard portion cost is much higher than listed. To solve the problem of too high saturated fat, not enough legumes in the weekly menu, and keeping standard portion cost low I would propose beans. Beans, which are low in saturated fat, would count as legumes, and are much less expensive than beef, could be seasoned with taco seasoning and served as a substitution for the beef or in a mixture with some beef. The substitution of beans for beef or the ratio of beans to beef would depend on what the kids (customers) deem as acceptable. More than the required weekly amount of dark green and red/orange vegetables are currently on the menu. A larger variety of vegetables should and can be incorporated into the menu by reducing the number of times a certain kind of vegetable is served throughout the week to one time and adding the legumes to the type of vegetables served.

Standard Portion Cost As previously discussed, day three lunch’s standard portion cost was incorrectly calculated. I was created the menu for day 3 breakfast. The standard portion cost for this day is above the SPC for a 40% food cost. When the entire week is averaged, food cost percent is reasonable but for this individual day it is high. The importance of understanding pack size, count and serving size conversion cannot be understated. The reason day 3 breakfast SPC is high is the result of incorrectly converting the amount ordered in pounds to number of cups the first time. When incorrectly calculated, the standard portion cost was within the 30-40% food cost range. The actual standard portion cost is exhibited on page 52. I would not suggest removing the peaches as that is the only time they are offered on the menu for the week. They offer color and variety to the menu. Instead to reduce the standard portion cost of this meal I would look at the size of the oatmeal square. Oatmeal can be very filling and as the standard portion size is measured, it may be too large for the kids to finish. Producing more and smaller portions from the same sized batch of oatmeal squares would reduce the standard portion cost.

Kid Appeal Overall I believe the menu is very kid appealing. Chicken nuggets, pancakes, corndogs, chicken, and carrots are all very common items to be served to children. The menu is overall mild in flavor, which is appropriate and good. Avoiding spicy, sour and bitter flavors is preferred when dealing with the kid population. Additionally, kids are considered to be a population of concern when it comes to food safety so it is good there are no rare meats or sunny side up eggs, for example, on the menu. The practicality of the menu items are also appropriately served. For example, serving peach slices and apple slices instead of serving a whole apple or peach. Children may struggle to eat the whole fruit. In that regard, serving a chicken breast for lunch may be problematic. When the whole chicken breast is served to children it has to be decided if they are also going to be given knives, are they able to cut up


54

the chicken breast by themselves, if they are not provided utensils to cut up the breast and are not assisted in cutting up the chicken, how do they eat it? Small details like that still need to be ironed out. Another example would include while the red apple slices add color to the menu, are the children going to be accepting of the peel?

Number of Menu Items The number of menu items everyday during lunch is between four and six. Four items are on the menu for lunch day three and six items are on the menu on day four. Five is the ideal number as there are 5 spaces on a lunch tray. The problem arises on lunch day four where do the kids put their cookie or their milk? If the kids are anything like me, they will not like applesauce or vegetable juices on their cookie if it is placed on top of those items on the tray. As little kids, they cannot be counted on to carry their milk separately from their tray. Three of the five days at lunch, five items are served on the menu, meaning all sections of the tray will be occupied.

Selection and Variety When compared to a restaurant style buffet, the kids do not have a lot of selection. The menu for this school foodservice is a non-select menu. One meal option is served along with a small amount of a la carte although the daily options for a la carte are unknown. The weekly menu includes 5 varieties of fruits and 7 varieties of vegetables. Of the 5 fruits offered, two are offered in different forms (ex: grapes and raisins, apple slices and applesauce). While this is a starting point, more variety could be offered throughout the week as bananas, apples, broccoli, and carrots are served more than once. I would suggest incorporating beans, pumpkin, corn, peas, and/or celery sticks into the menu in place of duplicating a vegetable throughout the week. Mandarin oranges and kiwi could replace the second time bananas and apples are served during the week. The menu variety for breakfast is also a point for potential improvement. While the menu items are different every day of the week, they are always centered around a grain (whole wheat muffin, pancake, cinnamon roll, oatmeal, French toast). Incorporating an egg or a breakfast casserole would be nice. Food cost makes it challenging to add in variety. One encouraging aspect of the menu in regards to variety is the consistency of the structure of the lunch meals. A milk, fruit, vegetable, main dish and a dessert are always provided, except day three lunch when there is no dessert. The variety of food groups on the tray each day is a positive. As indicated on individual day menus, there are alternative menus available for children with food allergies.

Other Considerations Menu drives every aspect of the foodservice operation, including equipment needs. Currently, the menu is appropriate as the majority of items for both breakfast and lunch are prepared in the oven. With the exception of pancakes, which would require a griddle, all menu items would be cooked in the oven, steamed, or stored in the refrigerator/cooler. This means the foodservice operation would require less equipment. There would be no need to have a fryer or grill or other equipment if it is not needed. This reduces equipment costs, allows for more space in the kitchen or allows for a smaller kitchen.


55

SCHOOL BUDGET Fiscal Year 1 REVENUE TOTAL PERCENT

Breakfast: Free Reduced Full Adult

------------- $ 8,100.00 $ 145,800.00 $ 3,960.00

REVENUE FROM BREAKFAST MEALS $ 157,860.00 Breakfast Reimbursements (federal): Free Reduced Full

$ 42,660.00 $ 34,560.00 $ 22,680.00

REVENUE FROM BREAKFAST REIMBURSEMENTS (FEDERAL) $ 99,900.00 TOTAL REVENUE FROM BREAKFAST (MEALS + REIMBURSEMENTS) $ 257,760.00 14.3%

Lunch: Free Reduced Full Adult

--------------- $ 28,800.00 $ 648,000.00 $ 25,200.00

REVENUE FROM LUNCH MEALS $ 702,000.00

Lunch Reimbursements (federal): Free Reduced Full

$ 210,960.00 $ 182,160.00 $ 60,480.00

REVENUE FROM LUNCH REIMBURSEMENTS (FEDERAL) $ 453,600.00 TOTAL REVENUE FROM LUNCH (MEALS + REIMBURSEMENTS) $ 1,155,600.00 64.2% Other Revenue: A La Carte Sales Catering Other

$ 378,000.00 $ 9,500.00| ---------------

TOTAL REVENUE FROM OTHER SOURCES $ 387,500.00 21.5% TOTAL REVENUE $ 1,800,860.00 100%

EXPENDITURES TOTAL PERCENT FOOD COSTS: Breakfast Lunch A La Carte Catering

$97,445.5531 $403,462.8079 $113,400.00 $.2,850.00

5.4% 22.4% 6.3% 0.2%

LABOR COSTS (including benefits): $720,344.00 40% SUPPLIES, DETERGENTS, AND DISPOSABLES $86,441.28 4.8% SMALL EQUIPMENT AND OFFICE SUPPLIES $1,800.86 0.1% LARGE EQUIPMENT $46,822.36 2.6% OTHER OPERATING EXPENSES $328,293.139 18.2% TOTAL EXPENDITURES 1,800,860.00 100%

• Total Expenses and Total Revenues should be equal to represent a break-even scenario.


56

School Budget Year 1 Calculations

REVENUE Al La Carte 180 days/year x $2,100/day = $378,000.00/year Catering

$9,500.00/year Breakfast Federal Reimbursement Paid Meals: $0.28/meal (60% of 750 students) $0.28 x 450 students = $126.00/day x 180 days/year = $22,680/year Reduced Meals: $1.28/meal (20% of 750 students) $1.28 x 150 students = $192.00/day x 180 days/year = $34,560.00/yr Free Meals: $1.58/meal (20% of 750 students) $1.58 x150 students = $237/dayx180 days/year = $42,660.00/year

$22,680 (FR paid) + $34,560 (FR reduced) + $42,660 (FR Free) = $99,900/yr Charge Paid Meals: $1.80/meal (60% of 750 students) $1.80 x 450 students= $810/day x 180 days/year = $145,800.00/year Reduced Meals: $0.30/meal (20% x 750 students) $0.30 x 150 students =$45/day x 180 days/year = $8,100.00/year Adult Meals: $2.20/meal (50 meals/day – 40 meals @ lunch)

$2.20/meal x 10 meals = $22.00/day x 180 days = $3960.00/year $145,800 (charge paid) + $8,100 (charge reduced meals) + $3,960 (charge adult meal) = $157,860.00/year

Total Breakfast: $257,760.00 Lunch Federal Reimbursement Paid Meals: $0.28/meal (60% of 2,000 students) $0.28/meal x 1,200 stdnt meals = $336/day x 180 days = $60,480/yr Reduced Meals: $2.53/meal (20% of 2,000 students) $2.53/meal x 400 stdnt meals = $1,012/day x 180 days = $182,160/yr Free Meals: $2.93/meal (20% of 2,000 students) $2.93/meal x 400 stdnt meals = $1,172/day x 180 days = $210,960/yr

$60,480 (FR paid) + $182,160 (FR reduced) + $210,960 (FR free) = $453,600.00/year Charge Paid Meals: $3.00/meal (60% of 2,000 students)

$3.00/meal x 1,200 student meals = $3,600/day x 180 days = $648,000.00/year Reduced Meals: $0.40/meal (20% of 2,000 students)

$0.40/meal x 400 student meals = $160.00/day x 180 days = $28,800.00/year


57

Adult Meals: $3.50/meal (40 adult meals/day) $3.50/meal x 40 adult meals = $140/day x 180 days/year = $25,200.00/year

$648,000 (Paid) + $28,800 (reduced) + $25,200 (adult) = $702,000.00/year Total Lunch: $1,155,600 Total Revenues: $1,800,860.00 Percentage Calculations $387,500.00 (Total revenue from other sources) / $1,800,860.00 (total revenue) = .215174972 $1,155,600.00 (total revenue from lunch) / $1,800,860.00 (total revenue) = .641693 $257,760.00 (revenue from breakfast) / $1,800,860.00 (total revenue) = .1431316149 Food Costs between 30% and 40% Breakfast: 30% of $257,760 = $77,328.00/year 40% of 257,760 = $103,104.00 Adults = 1.5 Kid meals 10 x 1.5 KME = 15 KME 750 meals + 15 KME = 765 KME (30%) $77.328/year divided by 180 days/year = $429.60/day (40%) $103,104/year divided by 180 days/year = $572.80/day (30%) $429.60/day divided by 765 KME = $0.5615686 ($0.562/student/day) (40%) $572.80/day divided by 765 KME = $0.7487581699 ($0.749/student/day) Lunch: 30% of $1,155,600.00 = $346,680.00 40% of $1,155,600.00 = $462,240.00 Adults = 1.5 KME 40 x 1.5 = 60 KME 2,000+60 = 2,060 KME (30%) $346,680.00/year divided by 180 days/year = $1,926.00/day (40%) $462,240.00/year divided by 180 days/year = $2,568.00/day (30%) $1,926.00/day divided by 2,060 KME/day = $0.934951 ($0.935/student/day) (40%) $2,568.00/day divided by 2,060 KME/day = $1.2466 ($1.247/student/day)


58

EXPENDITURES: Food Costs by Meal and Day Breakfast: 750 students served each day plus 10 adults who receive 50% more than a student portion.

765 Kid Meal Equivalents Lunch: 2,000 students served each day plus 40 adults who receive 50% more than a student portion.

2,060 Kid Meal Equivalents Day 1: Breakfast: $0.5773/KME x 765 KME = $441.6345 Lunch: $1.1532/KME x 2060 KME = $2375.592 Day 2: Breakfast:$0.60/KME x 765 KME = $459.00 Lunch: $1.003996/KME x 2060 KME = $2068.23176 Day 3: Breakfast: $0.8834/KME x 765 KME = $675.801 Lunch: $0.967/KME x 2060 KME = $1992.02 Day 4: Breakfast: $0.7170/KME x 765 KME= $548.505 Lunch: $1.1381/KME x 2060 KME = $2344.486 Day 5: Breakfast: $0.760628/KME x 765 KME = $581.88042 Lunch: $1.178141/KME x 2060 KME = $2426.97046 Food Costs by Day and Meal

Breakfast Lunch Day Total

Day 1 $441.6345 $2375.592 $441.6345

Day 2 $459.00 $2068.23176 $2527.23176

Day 3 $675.801 $1992.02 $2667.821

Day 4 $548.505 $2344.486 $2892.991

Day 5 $581.88042 $2426.97046 $3008.85088

Weekly Meal Total $2,706.82092 $11,207.30022


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Percent Food Cost

Breakfast: $257,760.00/year total revenue 180 days/year with 5 day weeks. 36 weeks $2,706.82092 x 36 weeks /year = $97,445.55312 total breakfast food cost/year $97,445.55312 yearly breakfast food cost/ $257,760.00 yearly breakfast revenue = 0.378 37.8% Lunch: $1,155,600.00/year total revenue $11,207.30022 x 36 weeks/year = $403,462.8079 total lunch food cost/year $403,462.8079 yearly lunch food cost / $1,155,600.00 yearly lunch revenue = 0.349137 Total Yearly Revenue from all sources = $1,800,860.00 $97,445.5531 breakfast food cost divided by $1,800,860.00 total revenue = 5.4% 403,462.8079 lunch food cost divided by $1,800,860.00 total revenue = 22.4% .30 x $378,000.00 al la carte revenue = $113,400.00 per year A La Carte .30 x $ 9,500.00 catering revenue = $2,850 food cost per year catering .40 x $1,800,860.00 total revenue = $720,344.00 total labor per year .048 x $1,800,860.00 total revenue = $86,441.28 supplies, detergents, disposables per year .001 x $1,800,860.00 total revenue - $1,800.86 per year on small equipment and office supplies 0.026 x $1,800,860.00 total revenue = $46,822.36 per year on large equipment 0.022 x $1,800,860.00 total revenue = $39,618.92 per year on other operating expenses

97,445.5531 breakfast food cost + 403,462.8079 lunch food cost + $113,400.00 a la cart food cost + $2,850.00 catering food cost = $617,158.361 total food cost per year

$617,158.361 per year total food cost divided by $1,800,860.00 total revenue = 34.27% Total Food Cost Percent


60

Food Cost Percent By Day, Meal and Unit

Breakfast Lunch Daily Catering A La Carte

Day 1 30.8% 37% 34.7% ------ -----

Day 2 32% 32.2% 32.2% ------ ------

Day 3 47.2% 31% 37.1% ----- -----

Day 4 38.3% 36.5% 37.2% ------ -----

Day 5 40.6% 37.8% 38.9% ----- -----

Weekly 37.8% 34.9% 36% ----- ------

Yearly 37.8% 34.9% 36% 30% 30%

$257,760.00 year total breakfast revenue/ 180 days per year = $1,432 revenue from breakfast per day $1,432 revenue from breakfast per day / 765 KME per day = $1.8719 revenue per meal (breakfast) $1,155,600.00 year total lunch revenue / 180 days per year = $6,420 revenue from lunch per day $6,420 revenue from lunch per day / 2060 KME per day = $3.1165 revenue per meal (lunch)

Breakfast Day 1: $0.5773/ $1.8719 = 30.8% Lunch Day 1: $1.1532/ $3.1165 = 37% Breakfast Day 2: $0.60/ $1.8719 = 32% Lunch Day 2: $1.004/ $3.1165 = 32.2% Breakfast Day 3: $0.8834/ $1.8719 = 47.2% Lunch Day 3: $0.967/ $3.1165 = 31% Breakfast Day 4: $0.7170/ $1.8719 = 38.3% Lunch Day 4: $1.138/ $3.1165 = 36.5% Breakfast Day 5: $0.7606/ $1.8719 = 40.6% Lunch Day 5: $1.1781/ $3.1165 = 37.8%

Breakfast Weekly Average Food Cost: $0.70766/ $1.8719 = 37.8% Lunch Weekly Average Food Cost: $1.08806 / $3.1165 = 34.9%

$1.8719 revenue per meal breakfast per day + $3.1165 revenue per meal lunch per day = $4.9884

Day 1 Food Cost Percent: $1.7305/ $4.9884 = 34.7% Day 2 Food Cost Percent: $1.604/ $4.9884 = 32.2% Day 3 Food Cost Percent: $1.8504/ $4.9884 = 37.1% Day 4 Food Cost Percent: $1.855/ $4.9884 = 37.2% Day 5 Food Cost Percent: $1.9387/ $4.9884 = 38.9%

(34.7% +32.2% +37.1% +37.2% +38.9%)/ 5 = 36%


61

Year 2 School Budget Goals and Rationale

1. Financial Management Goal: Increase total revenue from the Lunch Program by 3% by the end of fiscal year 2 through marketing efforts that increase participation in the Lunch Program.

Assumptions Rationale - Increasing revenues by 3% through increasing lunch participation will better help to cover the additional labor costs due to raises for employees in year two than increasing breakfast revenue by 3%. - Assume staff member who is skilled in marketing and does marketing for foodservice is already in place.

1. With the menu in place, more revenue is made per one meal at lunch than at breakfast ($3.1165 compared to $1.8719) 2. Average food cost for lunch is less than for breakfast (37.8% compared to 34.9%).

2. Human Resource Management Goal: A 3% increase ($21,610.00) in labor expenses from

year one will be used to give pay raises to employees who achieve a meets expectations or higher rating during fiscal year two’s performance appraisal.

Assumptions Rationale - Assume an allotment equivalent to a 3% increase in total labor expenses will be adequate to distribute raises to all employees who meet criteria.

3. Each year there is inflation and employee’s salary should raise otherwise they will be making less than they did the previous year 4. Raise based on performance because if an across the board raise is given, employees that go the extra mile might lose motivation or inspiration as there is no reward for outstanding work. 5. “meets expectations” to receive raise rather than “exceeds expectations” rating will increase perceived effort-reward probability (Expectancy model)

3. Equipment Goal: Purchase one new natural gas Garland M2R Master Series Double Deck

Oven by the third month of fiscal year 2.

Assumptions Rationale - The current double deck oven is old, small, energy inefficient, beginning to require a lot of maintenance and needs to be replaced

6. The new double deck oven will be more energy efficient and will reduce energy costs 7. The additional meals prepared at lunch will require a more oven cooking space, the new double deck oven will provide more cooking area than the old.


62

SCHOOL BUDGET Fiscal Year _2__

* Total Expenses and Total Revenues should be equal to represent a break-even scenario.

REVENUE TOTAL PERCENT Breakfast: Free Reduced Full Adult

------------- $8,100.00 $145,800.00 $3,960.00

REVENUE FROM BREAKFAST MEALS $157,860.00 Breakfast Reimbursements (federal): Free Reduced Full

$42,930.00 $34,830.00 $23,490.00

REVENUE FROM BREAKFAST REIMBURSEMENTS (FEDERAL) $101,250.00 TOTAL REVENUE FROM BREAKFAST (MEALS + REIMBURSEMENTS) $259,110.00 14% Lunch: Free Reduced Full Adult

----------------- $29,664.00 $667,980.00 $25,830.00

REVENUE FROM LUNCH MEALS $723,474.00 Lunch Reimbursements (federal): Free Reduced Full

$218,030.40 $188,366.40 $64,571.40

REVENUE FROM LUNCH REIMBURSEMENTS (FEDERAL) $470,968.20 TOTAL REVENUE FROM LUNCH (MEALS + REIMBURSEMENTS) $1,194,442.2 64.3% Other Revenue: A La Carte Sales Catering Other

$393,120.00 $9,880.00 -----------------

TOTAL REVENUE FROM OTHER SOURCES $403,000.00 21.7% TOTAL REVENUE $1,856,552.20 100%

EXPENDITURES TOTAL PERCENT FOOD COSTS: Breakfast Lunch A La Carte Catering

$101,343.3752 $430,153.191 $117,936 $2,964.00

5.5% 23.1% 6.4% 0.2%

LABOR COSTS (including benefits): $749,823.6932 40.4% SUPPLIES, DETERGENTS, AND DISPOSABLES $89,114.5056 4.8% SMALL EQUIPMENT AND OFFICE SUPPLIES $1,856.55 0.1% LARGE EQUIPMENT $47,195.4756 2.5% OTHER OPERATING EXPENSES $315,613.874 17% TOTAL EXPENDITURES $1,856,552.20 100%


63

Year 2 School Budget Calculations

Breakdown of Additional Year 2 Changes to Budget and Explanation

REVENUE:

Al La Carte $378,000.00 year 1 A La Carte Revenue x 1.04 = $393,120 year 2 revenue Catering

$9,500.00 year 1 Catering revenue x 1.04 = $9,880 year 2 revenue Total revenue from other sources: $403,000.00

$403,000.00 total revenue other sources year 2 / $1,856,552.20 total revenue year 2 = 21.3% Breakfast Federal Reimbursement Paid Meals: $0.29/meal (60% of 750 students) $0.29 x 450 students = $130.5/day x 180 days/year = $23,490/year Reduced Meals: $1.29/meal (20% of 750 students) $1.29 x 150 students = $193.50/day x 180 days/year = $34,830.00/yr Free Meals: $1.59/meal (20% of 750 students) $1.59 x150 students = $238.5/day x180 days/year = $42,930.00/year $23,490.00 (FR paid) + $34,830.00 (FR reduced) + $42,930.00 (FR Free) = $101,250/yr Charge

Paid Meals: $1.80/meal (60% of 750 students) $1.80 x 450 students= $810/day x 180 days/year = $145,800.00/year

Increase in Reimbursement per meal 1 cent per meal increase based on continuing the trend from previous years (USDA: Rates of Reimbursement, 2014).

Increase in Food Cost 1. Price of food increases: 4% food cost inflation based on guest lecturer Matt Hart and Dr. Arendt’s presentations mentioning 3-5% inflation on food costs from one year to the next year. 2. Buying more food: Making 11,148 more meals at lunch time during year two will also increase food cost from year 1

Increase Labor Costs 1. Paying employees more: Giving raises to employees will increase labor costs 2. Increased meal production: Making 11,148 more meals at lunch time during year two will increase labor costs.

Increasing Catering and A La Carte Revenues

While business volume remains the same, prices for Catering and A La Carte will increase 4% to reflect food cost inflation as well. Therefore, revenues will increase by 4% and food costs for catering and A La Carte will increase 4% keeping both categories at 30% of revenues being food costs.


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Reduced Meals: $0.30/meal (20% x 750 students) $0.30 x 150 students =$45/day x 180 days/year = $8,100.00/year Adult Meals: $2.20/meal (50 meals/day – 40 meals @ lunch)

$2.20/meal x 10 meals = $22.00/day x 180 days = $3960.00/year $145,800 (charge paid) + $8,100 (charge reduced meals) + $3,960 (charge adult meal) = $157,860.00/year

Total Breakfast: $259,110.00

$ 259,110.00 total breakfast revenue / $1,856,552.20 total year 2 revenue =14% Lunch $1,155,600.00 year 1 lunch revenue X 1.03 = $1,190,268 an additional $34,668.00 revenue year 2 lunch

$1,190,268 year 1 total breakfast revenue/ 180 days per year = $1,432 revenue from breakfast per day $1,432 revenue from breakfast per day / 765 KME per day = $1.8719 revenue per meal (breakfast) $1,155,600.00 year 1 total lunch revenue / 180 days per year = $6,420 revenue from lunch per day $6,420 revenue from lunch per day / 2060 KME per day = $3.1165 revenue per meal (lunch)

$34,668.00 additional revenue/year divided by $3.1165 revenue per meal = 11,148 additional meals per year 11,148 meals divided by 180 days per year = 62 more meals per day 62 KME more per day lunch/ 2060 existing KME per day lunch = 3% increase Assume additional meals will have same payment spread 62 meals per day x .6 = additional 37 meals paid 62 meals per day x .2 = additional 12 meals reduced 62 meals per day x .2 = additional 12 meals free 1 additional adult meal per day Federal Reimbursement Paid Meals: $0.29/meal (60% of 2,062 students) $0.29/meal x 1,237 stdnt meals = $358.73/day x 180 days = $64,571.40/yr Reduced Meals: $2.54/meal (20% of 2,062 students) $2.54/meal x 412 stdnt meals = $1,046/day x 180 days = $188,366.40/yr Free Meals: $2.94/meal (20% of 2,062 students) $2.94/meal x 412 stdnt meals = $1,211.28/day x 180 days = $218,030.40/yr $64,571.40 (FR paid) + $188,366.40 (FR reduced) + $218,030.40 (FR free) = $470,968.20/year Charge Paid Meals: $3.00/meal (60% of 2,062 students) $3.00/meal x 1,237 student meals = $3,711/day x 180 days = $667,980.00/year Reduced Meals: $0.40/meal (20% of 2,062 students)


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$0.40/meal x 412 student meals = $164.80/day x 180 days = $29,664.00/year Adult Meals: $3.50/meal (41 adult meals/day)

$3.50/meal x 41 adult meals = $143.50/day x 180 days/year = $25,830/year $667,980.00 (Paid) + $29,664.00 (reduced) + $25,830.00 (adult) = $723,474.00/year Total Lunch: $1,194,442.20

$1,194,442.20 total lunch revenue year 2 / $1,856,552.20 total revenue year 2 = 64.3% Total Revenues: $1,856,552.20 EXPENDITURES FOOD COST YEAR 2: Same menu being used with 3-5% inflation of food costs Breakfast: $97,445.5531 year 1 breakfast food cost x 1.04 = $101,343.3752 $101,343.3752 breakfast food cost / $1,856,552.20 total year 2 expenses = 5.458% Lunch $403,462.8079 year 1 lunch food cost + 10,146.02962 food cost additional lunches x 1.04 = $430,153.191 Total lunch food cost year 2 2040 lunch meal/day year 1 x 180 = 367,200 lunch meals year 1 Lunch food cost year 1 = $403,462.8079 367,200 Lunch year 1/ $403,462.8079 food cost to make yr 1 lunch = $0.910121064 food cost/lunch $0.910121064 food cost/lunch x 11,148 additional lunch meals year 2 = $10,146.02962 food cost year 2 due to additional lunches $430,153.191 year 2 lunch food cost / $1,856,552.20 total year 2 expenses = 23.169% A La Carte $113,400.00 year 1 A La Carte food cost x 1.04 = $117,936.00 $117,936.00 year 2 a la carte food cost / $1,856,552.20 total year 2 expenses = 6.35% Catering $2,850.00 year 1 Catering food cost x 1.04 = $2,964.00 $2,964.00 year 2 catering food cost / $1,856,552.20 total year 2 expenses = 0.15965%

5.458% + 23.169% + 6.35% + 0.15965% = 35.13665% total food cost year 2

LABOR YEAR 2: 1. Increase in labor due to increasing lunch meal production. 2,825 meals produced per day year 1 x 180 days = 508,500 meals produced year 1 508,500 meals yr 1 / $720,344.00 labor costs year 1 = $0.7059 in labor per meal $0.7059 labor cost per meal x 11,148 additional meals year 2 = 7,869.3732 additional in labor expenses to produce extra meals year 2

2. 3% increase due to giving employees raises for doing well on performance appraisals $720,344.00 year 1 labor x 1.03 = $741,954.32 $741,954.32 + $7,869.3732 = 749,823.6932 labor expenses year 2


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$749,823.6932 total year 2 labor expense / $1,856,552.20 total year 2 expenses = 40.387% $1,856,552.20 x .40 = $742,620.88 OTHER EXPENSES: Supplies, Detergents and Disposables: 4.8% .048 x $1,856,552.20 total year 2 expenses = $89,114.5056 Small Equipment and Office Supplies: 0.1% .001 x $1,856,552.20 total year 2 expenses = $1,856.5522 Large Equipment: new natural gas Garland M2R Master Series Double Deck Oven $5,573.90 for one (The WEBstaurant store, 2014)

0.022 x $1,189,889.80 = $41,621.5756 standard year 1 large equipment expenses $41,621.5756 + $5,573.90 = $47,195.4756 $47,195.4756 total large equipment year 2 / $1,856,552.20 total revenue = 2.542%

Other Operating Expenses: .17 x 1,856,552.20 = $315,613.874


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References

ConAgra Foodservice (2014). Diced tomatoes in juice- #10 can. Retrieved from http://www.conagrafoodservice.com/ProductDetail.do?productUpc=2700037854

Molt, M. (2006). Food weights and approximate equivalents in measure [Table]. In Food for fifty (12th

ed). Upper Saddle River, NJ: Pearson Education, Inc. USDA. (2014) Rates of Reimbursement. Retrieved from:

http://www.fns.usda.gov/cnd/Governance/notices/naps/NAPs.htm USDA, Team Nutrition. (2004). Pancakes. Retrieved from

http://www.nfsmi.org/USDA_recipes/school_recipes/B-13.pdf USDA, Team Nutrition. (2006). New oatmeal raisin cookies. Retrieved from

http://www.nfsmi.org/USDA_recipes/school_recipes/C-25.pdf USDA, Team Nutrition. (2004). Baked French Toast Strips. Retrieved from http://www.nfsmi.org/USDA_recipes/school_recipes/J-03.pdf United States Department of Agriculture [USDA], Agriculture Research Service. (2011). Nutrient

database for standard reference. Retrieved from http://ndb.nal.usda.gov United States Department of Agriculture [USDA]. Team Nutrition. Oatmeal Muffin

Squares. Retrieved from http://www.nfsmi.org/USDA_recipes/school_recipes/B-20.pdf United States Department of Agriculture (USDA), Food and Nutrition Services. (2011). Meat/ meat alternatives. Retrieved from http://www.fns.usda.gov/

The Webstaurant Store (2014). Musselman’s natural unsweetened applesauce-#10 can. Retrieved from http://www.webstaurantstore.com/ The Webstaurant Store (2014). Garland M2R Master Series Double Deck Oven. Retrieved from: http://www.webstaurantstore.com/garland-m2r-master-series-double-deck oven/372M2R.html The Ready Store. Saratoga Farm Freeze Dried Pineapple Chunks. Retrieved from

http://www.thereadystore.com/saratoga-farms-pineapple-chunks-10-can

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HRI 392 Budget Project€¦ · HRI 392 Budget Project April 25, 2014 Elizabeth Breuer - 035095060 . Elizabeth Breuer Semester Budget Project 2 Table of Contents School Foodservice