PA GOVERNOR’S INSTITUTE--2005 Calculating Food Cost 1

Math-in-CTE Lesson Plan

Lesson Title: Calculating Food Cost Lesson Number: 7

Occupational Area: Culinary Arts CTE Concept(s): Calculating Food Cost Math Concepts: Percentage of Increase and Decrease

Lesson Objective: After completing section 14-1 from the Culinary Essentials textbook, given recipes, calculator and the food costing software, the student will be able to determine food cost percentage for menu items. The student will be given a written test on food costing. A minimum score of 80% must be achieved in order to complete task.

Supplies Needed: Culinary Essentials Text Book Culinary Essentials Work Book Culinary Essentials Study Guide Sheet 14-1 Culinary Essentials Math worksheets #15 and #16 Food Costing software installed in computer lab

THE "7 ELEMENTS" TEACHER NOTES (and answer key)

1. Introduce the CTE lesson. Ask: If you were a restaurant operator, what are some ways you could make more money? Ask: What are ways you could possibly lose money? Ask: What happens to businesses that lose money? Today I will be showing you how to help insure that you don’t lose money in your operation. In other words-Job Security.

Brief discussion-write student answers on white board.

Brief discussion-write answers on white board.

Students should understand that they would be out of business/job.

A good way to insure that you don’t lose money is to manage your food cost.

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2. Assess students’ math awareness as it relates to the CTE lesson.

Give students several menus without prices. Ask: What would you charge for these items? List prices on menu. Ask: Why do you need to charge more for the menu item than what are costs you? Ask: What are some factors that would affect how much money you can make off of these menu items?

Fact: More than 75% of restaurants fail in the first year of operation. Why? Ask: Does anyone know what a percentage means? How to multiply a percent? Ask: What is profit? Ask: How do you calculate that?

Help students to come up with factors (e.g. more expensive ingredients may be in some items)

Explain about overhead in a restaurant and how much it takes to run and profit from the overall amount taken in.

Discussion-What are the reasons?

3. Work through the math example embedded in the CTE lesson. If it costs you 95¢ to make a cheeseburger, how much do you have to charge the customer to make a profit off of the item? In order to achieve this you need to know how to figure out the following information. 30% of what # is 95¢

Food cost should be no more than 30% of the selling price.

Change 30% to a decimal= .30 Divide

95¢ by .30 to determine the required selling price. 95 ÷ .30 = $3.166

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Ask: Have you ever seen prices expressed in amounts like this? Why not?

Try to avoid using the dollar sign on a menu- it makes people think of money. (Use a smaller font for the price and never list in order, people will comparatively shop)

Answer. Because of perceived value.

You need to round up, never down, the selling price to a figure that people perceive to be a better value.

Like-$3.25 or even better $3.95 . Super Colossal Cheeseburger- 3.95

4. Work through related, contextual math-in-CTE examples. Another way you could write the same problem out would be.

First you must change 30% into a decimal Ask: How do you do this?

30% of selling cost (SC) is ingredient cost (IG)

x=selling cost

!

part

whole

!

IC

SC=30%

100%

!

.95¢

x=30%

100%

First you must change 30% into a decimal, divide 30% by 100 = .30 Explain: Numbers in ( ) next to each other means multiply. Cross multiply:

(.30) x = (.95)(100)

!

30x = 95

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If your ingredient cost of a tuna sandwich is .42¢ what should your selling price be?

Now, if you decide to round the selling price of your cheeseburger to $3.95, figure out what your food cost percentage would be.

!

30x

30=95

30

x= $3.166

!

x " $3.166

!

.42¢

x=30%

100%

x

!

"$1.40

Explain: Remember that the selling cost (SC) is the minimum amount you need to charge the customer in order to make a profit. This concept can be represented by substituting the (=) sign with the

!

"( )sign, which means the IC is lesser than or equal to the SP.

Divide food cost by selling price and multiply by 100. .95÷ 3.95 x 100 = 24%

Wow! 24% food cost? You’re making money!

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5. Work through traditional math examples. Now we can apply this concept to other areas.

Show work for each problem and be ready to discuss answers with the class.

1. A set of wrenches marked to sell for $159.95 was put on sale at a

discount rate of 15%. What is the selling price? 2. What is the selling price of an article marked at $499.95 and selling

at a discount of 23%? 3. If an 18% discount is allowed on an article marked at $350.00, what

is the selling price? What is the amount of discount? 4. Automobile tires are on sale for 20% off. What will a set of four

tires cost that was marked to sell at $45.00 each? What was the total discount?

159.95x.15=23.9925

$159.95-$23.99=$135.95

499.95x.23=114.9885

$499.95-$114.98=$384.97

$350.00x.18= $63.00

$45.00x4=$180.00

$180.00x.20=$36.00

6. Students demonstrate their understanding.

Give students menus from our restaurant and have them cost the items out at current market value.

Have students present findings on poster board. Ask: Could we possibly sell the menu items for the same amount this year? What would our food cost be if we were to sell these items at the old amount?

Discuss what would happen to a restaurant if they never reevaluated their menu prices?

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7. Formal assessment.

Possible Test Questions. What should the minimum selling price be on a lobster tail special that costs $4.75 to prepare?

If you are selling a prime rib dinner for $17.95 and is costs you $3.25 to prepare what is your food cost percentage? Are you making money?

!

4.75

x=30%

100% or

!

4.75 ÷ .30=15.8333

$3.25÷ $17.95=18.1% Yes

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Adaptations for special needs students. Teacher Notes: Culinary calculator Resource room Repetition of newly earned material (more guided practice) Peer tutoring Additional time to take test

If students are having difficulties they can go to the resource room for further instruction and seek extra help

Math Standards and Assessment Anchors addressed with this lesson. M11.A.2. Understanding the meaning of operations, use operations, and understand how they relate to each other.

References.

Author(s): Position: School: Ray Brown

Culinary Arts instructor CAT Pickering

Rashida Larkin

Special Education teacher of math and social studies

CAT Pickering