MATH-IN-CTE TECHNICAL ASSISTANCE

Math-in-CTE Lesson Plan Template

Lesson Title: Introduction to Food Costing Lesson #

Author(s): Todd Koebke Phone Number(s): 503-353-5910 ext.37641

E-mail Address(es): koebket@nclack.k12.or.us

Occupational Area: Advanced Culinary Arts Level 2/3

CTE Concept(s):

HTPA07.01 Research costs, pricing and market demands to manage profitability and implement and implement effective marketing strategies.

CTE Standard:

HTPA07.01.01.04 Determine menu pricing

Math Concepts:

Rates

Common Core SS Math Standard:

Create equations that describe numbers or relationships Domain A‐CED 

Understand solving equations as a process of reasoning and explain the reasoning A‐REI 

 

Lesson Objective:

Students will be introduced the basics of food costing including finding the cost per portion and determining the selling price of the menu item.

Materials:

Recipe costing hand out, completed recipe costing sheet excluding cost per portion and

Selling price of the menu item.

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

1.Introduce the CTE lesson.

MATH-IN-CTE TECHNICAL ASSISTANCE

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

Review the concept of rates. For example the rate that we are using is the cost per portion of the recipe. And always remember when we use the word per we are dividing.

3. Work through the math example embedded in the CTE lesson.

4. Work through related, contextual math-in-CTE examples.

5. Work through traditional math examples.

Keep using the term rate and how when we use the term per we are always dividing. Students will need to recognize without visual prompt (meaning a divide symbol) that when using per we are dividing.

6. Students demonstrate their understanding.

Students will receive more examples of recipes that need to be completed. Students will then share the finished recipe with the class and explain work.

7. Formal assessment.

Completed costing sheets.

RECIPE COSTING Controlling food costs is imperative in the restaurant business. If costs are not controlled successfully, no matter how good your food may be or how many loyal customers you have, your business cannot survive. Excellence in the culinary arts is just one of the many skills needed to be successful in the foodservice industry. The importance of recipe costing cannot be overlooked. Recipe costing is the basis of good food cost control. The following are some basic formulas and tips to achieving a profitable bottom-line.

Determining the selling price forms the basis for a strong cost control program!

Determining the cost per portion: Once you have calculated the recipe cost, the cost per portion can be calculated using the following formula: Cost Per Portion (this is the rate): Total Recipe Cost ÷ Number of Portions Example: The total cost of an entrée on your menu is $28.56 and you are making 8 portions per recipe. The cost per portion is: $28.56 ÷ 8 = $3.57 Determining the Selling price: The cost per portion is then used to calculate the selling prices based on a desired food cost percentage: Selling Price: Cost Per Portion ÷ Food Cost Percentage (in decimal form) Tip: To change a percent to decimal, drop the percentage sign, and then move the decimal point two spaces to the left. For this example 32% would become .32 Example: We have determined that the cost per portion is $3.57 and the food cost percentage is 32% for your operations; the selling price would then be: Selling Price: $3.57 ÷. 32 = $11.72 Which means that item in your menu will then have to be priced at a minimum of $11.72 to keep a 32% food cost.

Recipe Cost Sheet 

Recipe Name:_ ______Chicken Sandwich____________________________________        Standard Yield:_8 ea.________ 

Menu Category_____Deli Sandwiches____________________________________________      Portion Size:__4 oz._______ 

Ingredient Measurements 

Ingredients  As Purchased Invoice Pricing Individual Unit Cost Convert to recipe unit (if needed) 

Individual Ingredient Cost

Qty/Unit  Name  Qty/Unit Cost / Unit Cost/qt,lb oz  lb, oz ,tbls4 lb  Chicken Breast  40 lb.  $40.00  $1.00 lb.    $4.00 8 oz.  Fontina Cheese  32 oz.  $5.99  $0.19 oz.    $1.50 1.5 lbs  Tomato, Sliced  10 lb.  $17.99  $1.79 lb.    $2.70 1 cup  Mayo  30 oz.  $2.99  $0.10 oz.    $0.80 8 ea.  Ciabatta Roll  40ea/case  $45.00  $1.13    $9.00                                                                                                                                                                                                                                                                                                                         Total Recipe Cost:                                                                                                                                                                                          Q Factor:                                                                                                                                                                           Cost per portion:                                                                                                                                                               Food Cost Percentage:                                                                                                                                                                      Menu Selling Price:  

   32%