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Since we have determined the Edible Portion Cost, we can now calculate for total cost and determine how much the cup
of chopped basil will cost.
1. Calculate the Edible Portion Cost (EPC)
The EPC has been determined to be $.5642 per ounce
2. Perform the calculations needed so that the EPQ and EPC are the same unit
The cost is in ounces, so using the Bridge Method, we will convert the cup of basil to ounces
1 cup/1 x 16 tablespoons/1 cup = 16 tablespoons/1 x .09 ounces/.56 =
1.44 ounces
3. Substitute the numbers in the Total Cost Formula
Total Cost:
Edible Portion Quantity x Edible Portion Cost per Unit
.1.44 ounces x $.5642 per ounce = $.812
4. Round any partial pennies up to the next higher cent
The cost of a cup of chopped fresh basil is $.8124 or $.82
5. Check your work to insure that your answer is reasonable
Tip: Many products have a 100% yield, such as our, sugar, dried spices, wines, spirits, syrups, and processed foods. The
Edible Portion Cost may still be computed for these products, but you would divide by 1 (the decimal form of 100%).
And as a result, the Edible Portion Cost and the As-Purchased Costs are the same.
FINDING THE COST OF MEAT AND POULTRY
When determining the cost of the meat or poultry that you fabricate, the terminology changes. For meat and poultry, the
terms New Fabricated Cost and New Fabricated Price per Pound are used instead of Edible Portion Cost.
The New Fabricated Price Per Pound recognizes the value of the trim that results from the fabrication process. Unlike
fruits and vegetables, the trim for meat and poultry has a greater value, which needs to be accounted for when calculating
the New Fabricated Price Per Pound.
New Fabricated Price per Pound = New Fabricated Cost/New Fabricated Weight
Example: You operation has purchased a rib that weighs 36.9 pounds. The fat weighted 8 pounds, the bones weighed
7.3 pounds, and the usable trim weighed 8.7 pounds. The entire rib was originally purchased for $2.03 per pound,
resulting in a New Fabricated Weight of $2.03 per pound. The As-Purchased Cost was calculated by multiplying the
As-Purchased
Weight by the As-Purchased price per pound (36.9 x $2.03 = $74.91).
We will use the following 4-Step Process to determine the New Fabricated Price per Pound.
1. To determine the value of the trim, check the current market prices with your purveyor
This example is based on the following prices:
✓ Fat = $0.02 per pound
✓ Bones = $0.46 per pound
✓ Usable Trim = $2.45 per pound