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Chapter 10: Edible Portion Cost

Objectives

  • Understand key concepts related to Edible Portion Cost (EPC) and As-Purchased Cost (APC).

  • Calculate EPC from given APC.

  • Determine total cost using EPC.

  • Identify scenarios where EPC equals APC.

Definitions

  • As-Purchased Cost (APC):

    • The cost incurred for non-fabricated ingredients from the supplier (untrimmed).

  • Edible Portion Cost (EPC):

    • The cost per unit of fabricated (trimmed) ingredients, accounting for the trimmed waste.

Yield Percent Calculation

  • On food cost forms, EPC must be calculated using:

    • EPC Formula

Practice Problem Example (Carrots)

  • Scenario: Purchase of 25-pound bag of carrots for $14.05 with an 82% yield.

    • Step 1: Identify APC: $14.05 for 25 pounds

    • Step 2: Convert to per pound cost:

      • APC/unit = $14.05 / 25# = $0.562/#

    • Step 3: Find Yield: 82%

    • Step 4: Calculate EPC using yield.

Purchasing in EPQ vs. APQ

  • Understand the relative costs of products in EPQ (edible portion quantity) vs. APQ (as-purchased quantity).

Total Cost Calculation

  • Total Cost Formula:

    • Total Cost = EPQ/Unit x EPC/Unit

Items with 100% Yield

  • Examples of items always having a 100% yield:

    • Flour, sugar, milk, maple syrup, olive oil.

    • For these items, APC = EPC.

Practice Problem 1 (Celery for Cobb Salad)

  • Scenario: Need 1 ½ pounds of celery, purchased in 6-pound bags for $10 with 75% yield.

    • APC Calculation:

      • APC = $10 / 6# = $1.6666/#

    • Calculate EPC and total cost.

Practice Problem 2 (Bananas for Bread)

  • Scenario: Recipe requires 1 # 10 oz of mashed bananas, purchased by case (40# for $28.70) with a 66% yield.

    • APC Calculation:

      • APC = $28.70 / 40# = $0.7175/#

    • Calculate EPC and total cost.

Calculating EPC Practice

  • Calculate EPC/# for various items:

    • Examples: Beets, Pineapples, Cabbage, Celery, Leeks.

    • Find the average weight for items with asterisk (*).

Important Note

  • EPC will always be equal to or greater than APC.

Wrap-Up

  • The relationship between EPC and APC is essential in culinary math, ensuring accurate pricing and cost management.