Simplified Math for Culinary Professionals

Answers to Even-Numbered Problems 235
Integrated cost of food sold and inventory turnover rate problem:

Beginning inventory October 20XX November 20XX
Purchases $5,400.00 ?
Ending inventory $15,250.00
$4,800.00 $18,500.00
$5,200.00

a. What is the dollar value of food available for sale in October?
$5,400.00 + $15,250.00 = $20,650.00

b. What is the cost of food sold in October?
$20,650.00 – $4,800.00 = $15,850.00

c. October’s sales revenue is $50,000.00. What is the food cost percent for October?
$15,850.00/$50,000.00 = .3170, or 31.7%

d. What is the beginning inventory for November 20XX?
$4,800.00

e. What is the dollar value of food available for sale in November?
$4,800 + $18,500.00 = $23,300.00

f. What is the cost of food sold in November?
$23, 300.00 – $5,200.00 = $18,100.00

g. November’s sales revenue is $60,000.00. What is the food cost percent for November?
$18,100.00/$60,000.00 = .3017, or 30.17%

h. What is the inventory turnover rate for October?
$5,400.00 + $4,800.00 = $10,200.00 / 2 = $5,100.00
$15,850.00/$5,100.00 = 3.1078

i. How many days did it take to turn over the inventory in October?
30/3.1078 = 9.6531 days

j. What is the inventory turnover rate for November?
$4,800.00 + $5,200.00 = $10,000.00/2 = $5,000.00
$23,300.00/$5,000.00 = 4.6600

k. How many days did it take to turn over the inventory in November?
30/4.6600 = 6.4378

236 Answers to Even-Numbered Problems

CHAPTER 15

2. List the advantages to the foodservice operator of using inventory and purchasing software.

IP software keeps track of a very large dollar value of inventory. It tracks which restaurants have
taken items and therefore the cost of the items, and it alerts the operator to the need to purchase
items when inventory levels reach a certain point.

4. What type of control procedures should be used with paper guest checks to ensure that all food pre-
pared in the kitchen is paid for by the guest?

The guest checks should be sequentially numbered, assigned to servers, and audited at the end of
every meal period.

Index

A fractions to decimals, 27
fractions to percents, 27
À la carte, 137–138, 157–161 metric units to U.S. units, 80–84
Accounting, 153–161 mixed number to improper
Addition, 8–9 fractions, 40
percents to decimals, 27
decimals, 45 percents to fractions, 27
fractions, 33–34 recipe yield, 65–66
mixed numbers, 41–42 U.S. units to metric units, 80–84
quick tips, 55 volume to weight, 84, 196–201
whole numbers, 8–9 weight to volume, 84, 196–201
Alcoholic beverages, 143–145 Cost
Applied math problems, 15–18 AP, as purchased cost, 94–99,
Approximate yield percent, 119–120, 118–126
202 AS, as served cost, 94–99,
AP, as purchased, 94–99, 102–114, 118–126
118–126 beverage cost, 143–145
AS, as served, 65, 94–99, 114–116, beverage cost percent, 145
118–126 EP, edible portion cost, 94–99,
Average yield percent, 119–120, 202 118–126
food cost, 139–142
B food cost percent, 139–142
of food sold, 154–155, 181–182
Bakery and Pastry industry, 145–146 of labor, 166
Benefits, 166 of sale, 155
Beverage cost, 144–145 plate cost, 126
Beverage cost percent, 145 portion cost, 64, 123–126
Bin card, 190 recipe cost, 118–126
Butcher’s yield test, 106–109 Count, as a unit of measure, 79

C D

Capital expenses, 156 Dairy, 113
Common denominator, 33 Decimals, 22, 24, 44–46
Computers, 189–192
Contribution margin pricing, addition, 45
converting to fractions, 28
142–143, 156–161 converting to percents, 27
Conversion factor, 50, 52, 65–66 converting from fractions, 27
Conversions converting from percents, 27

decimals to fractions, 28 237
decimals to percents, 27

238 Index

division, 46 lowest term, 32
multiplication, 45 mixed numbers, 22–24, 34,
multiplication quick tip, 45 40–44
place, 24–26, multiplication, 35
point, 24–26, 44 proper, 32
subtraction, 45 subtraction, 34–35
Denominator, 23
common, 33 G
Dividend, 11, 17
Division, 11–12 Greater than >, 50, 55
decimals, 46 Greatest common factor, 32
fractions, 35–36 Gross Profit, 154
mixed numbers, 43
percents, 49 I
quick tips, 23, 55
whole numbers, 11–12 Improper fraction, 23, 32, 40
Divisor, 11, 17 Income statement, 153–155
Ingredients, 64
E
conversion, 80–83, 84–85,
EP, edible portion, 65, 94–99, 196–201, 210–214
102–114, 114–116 quantities, 63–70
cost, 95–99, 114–116, 118–126 Inventory, 178–184
formula, 97 defined, 180
quantity, 95–99 perpetual, 180
physical, 180–181
Employee and purchasing software,
payroll calculations, 171–175 191–192
schedules, 168–171 turnover rate, 182–184

Estimate/estimation, 50, 52 L

F Labor cost, 165–175
Labor cost percent, 165
Fabricated cost, 106–109 Ladles, 75–76
Fabricated weight, 106–109 Least common denominator, 33–34,
Fin fish, 105–106
Fluid ounce, 75, 78 42
Flour, 114 Legumes, 113
Food cost, 139–142 Less than <, 50, 55
Food cost percent, 139–142 Lowest common denominator, 33–34,
Food cost percent formula, 139–142
Food cost pricing, 137 42
Fractions, 23–26, 32–36 Lowest terms, 32, 35, 41

addition, 33–34 M
conversion to decimals, 27
conversion to percents, 27 Math Facts Multiplication Grid, 195
defined, 23 Meats, 103–104
division, 35 Menu pricing, 137–146
improper fractions, 23
à la carte, 137–138
alcoholic beverages, 145

Index 239

bakery and pastry, 145–146 multiplication, 49
prix fixe, 137–138 Place value, 8
table d’hôte, 137–139 Plate cost, 126
Metric system, 79–84 Point of sale technology, 190–191
conversions, 80–84 Portion, 118–126
volume, 79–80
weight, 79–80 cost, 64, 118–126
Mixed numbers, 22–24, 34, 40–44 Poultry, 104–105
addition, 41–42 Prix Fixe, 137–138
converting to improper fraction, Produce, 109–113
40 Profit, 156
division, 43 Profit and Loss statement, 153–155
multiplication, 43 Proper Fraction, 23, 32
subtraction, 42–42 Proportion, 50, 53–54
Multiplication, 10–11 Purchasing, 178–179
decimals, 45
fractions, 35 Q
mixed numbers, 43 Quotient, 11
percents, 49
quick tips, 45, 55 R
whole numbers, 10–11
Multiplication Grid, 195 Ratio, 50, 52–53
Multiplier, 34, 50, 52, 81 Recipe

N conversion, 65–66
cost, 65, 118–126
Noninteger quantities, 22–28 cost form, 120–126, 204–205
Numbers written as words, 8 standardized, 63–64
Numerator, 23 yield, 65
Reciprocal, 35
O Recurring or repeating decimal, 51
Rice, 113
Operating expenses, 156 Rounding, 50–52
Organized labor, 166
S
P
Sales revenue, 155
Pasta, 113 Scales, 78
Payroll Schedules, 168–171

calculations, 171–175 employees, 168–171
government regulations, 166 Shellfish, 105
tip income, 174–175 Significant digits, 51
Percents, 22, 24–26, 49 Staffing guide, 167–168
beverage cost percent, 145 Standardized recipe, 63–64
conversion to decimal, 27 Subtraction, 9–10
conversion to fraction, 27
division, 49 decimals, 45
food cost percent, 139–142 fractions, 34–35
labor cost percent, 165 quick tips, 55
whole numbers, 9–10
Sugar, 114

240 Index

T W

Table d’hôte, 137–138 Weight, 78–79
Trim, 106–109 metric units, 79–84
Truncate, 51 U.S. units, 78–79

U Whole numbers, 7
addition, 8–9
Units of measure, 74–85 division, 11–12
count, 79 multiplication, 10–11
metric, 79–84 subtraction, 9–10
U.S. standard, 75–79
Word problems, 15–17
V
Y
Variance, 180
Vegetables Yield
approximate or average yield
approximate or average yield chart, 119–120, 202
chart, 119–120, 202 percent, 94, 97–99, 119
Volume, 75, 79 quick tip, 120
measuring tools, 75–77 recipe, 65
metric units, 79–80 test, 106–109
U.S. units, 75