Competency Based Learning Material: S: P F & B Q: F P NC Ii U C: P M C M T: P M C

COMPETENCY BASED LEARNING MATERIAL
SECTOR : PROCESSED FOODS & BEVERAEGES
QUALIFICATION : FOOD PROCESSING NC II
UNIT OF COMPETENCY : PERFORM MATHEMATICAL COMPUTATION
MODULE TITLE : PERFORMING MATHEMATICAL COMPUTATION

HOW TO USE THIS COMPETENCY-BASED LEARNING MATERIAL
The unit of competency, “Perform Mathematical Computation”, is one of

the competencies of FOOD PROCESSING NC II, a course which comprises the
knowledge, skills, and attitudes required for a TVET trainee to possess.
The module, Performing Mathematical Computation, covers the

knowledge, skills and attitude required in researching general information on food
and beverage cocktails, and sharing in.
In this module, you are required to go through a series of learning activities in

order to complete each learning outcome. In each learning outcome are Information
Sheets, Self-checks, Operation Sheets, Task Sheets, and Job Sheets. Follow and
perform the activities on your own. If you have questions, do not hesitate to ask for
assistance from your facilitator.
Remember to:
 Read information sheet and complete the self-checks.

 Perform the Task Sheets, Operation Sheets, and Job Sheets until you are
confident that your outputs conform to the Performance Criteria Checklists
that follow the said work sheets.
 Submit outputs of the Task Sheets, Operation Sheets, and Job Sheets to your
facilitator for evaluation and recording in the Achievement Chart. Outputs shall
serve as your portfolio during the Institutional Competency Evaluation. When
you feel confident that you have had sufficient practice, ask your trainer to
evaluate you. The results of your assessment will be recorded in your
Achievement Chart and Progress Chart.
You must pass the Institutional Competency Evaluation for this competency
before moving to another competency. A Certificate of Achievement will be awarded
to you after passing the evaluation.
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CBLM ON PERFORMING TECHNICAL
MATHEMATICAL COMPUTATION Revision # 00
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FOOD PROCESSING NC II
COMPETENCY BASED LEARNING MATERIALS
LIST OF COMMON UNITS OF COMPETENCIES
No. Unit of Competency Module Title Code
1 Apply Food Safety and Applying Food Safety and PFB751210

Sanitation Sanitation
2 Use Standard Measuring Using Standard Measuring PFB751211

Devices / Instruments Devices / Instruments
3 Use Food Processing Tools, Using Food Processing PFB751212

Equipment and Utensils Tools, Equipment and
Utensils
4 Perform Mathematical Performing Mathematical PFB751213

Computation Computation
5 Implement Good Implementing Good PFB751214

Manufacturing Practice Manufacturing Practice
Procedure Procedure
6 Implement Environmental Implementing Environmental PFB751215

Policies and Procedures Policies and Procedures
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MODULE CONTENT
UNIT OF COMPETENCY : Perform Mathematical Computation
MODULE TITLE : Performing Mathematical Computation
MODULE DESCRIPTOR : This unit covers the knowledge, skills and

attitude to perform mathematical computations
in the workplace
NOMINAL DURATION :
At the end of this module, you MUST be able to:

LO1 - Gather and tabulate the recorded data
LO2 - Review the various formulations
LO3 - Calculate production input and output
LO4- Compute production cost
ASSESSMENT CRITERIA
LO1 - Gather and tabulate the recorded data
 Records of weights and measurements of raw materials and ingredients are
gathered and summarized according to workplace standard operating
procedures
 Records of weights and measurements of finished processed products are
procedures
 Summarized data are tabulated according to enterprise requirements
LO2 - Review the various formulations

 Raw materials and ingredients and percentage formulations are
checked/counter checked according to approved specifications and
enterprise requirements
 Finished products and percentage formulations are reviewed according to
approved specifications and enterprise requirements
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LO3 - Calculate production input and output
 Data on raw material consumption and corresponding percentage
equivalent are calculated in line with enterprise requirements
 Data on actual spoilage and rejects and corresponding percentage
equivalents are calculated according to enterprise requirements
 Data on actual yields and recoveries and corresponding percentage
 All calculated data are recorded according to enterprise requirements
LO4- Compute production cost

 Costs of production are computed according to organization’s standard
procedures
 Computed costs of production are reviewed and validated according to
organization’s production requirements
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LEARNING OUTCOME # 1 Gather and tabulate the recorded data
CONTENTS:
1. Weights and measurements
ASSESMENT CRITERIA:
 Records of weights and measurements of raw materials and ingredients
are gathered and summarized according to workplace standard operating
procedures
 Records of weights and measurements of finished processed products are
procedures
 Summarized data are tabulated according to enterprise requirements
CONDITIONS:
The trainee / student must be provided with the following:
 Work area/station
 Materials relevant to recording and documentation of production data
 Computer with printer and software
 Calculator
 Work table
ASSESSMENT METHODS:
Competency in this unit may be assessed through:
 Interview/questions
 Practical demonstration
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Learning Experiences
Learning Outcome # 1 - Gather and tabulate the recorded data
Learning Activities Special Instructions
Read Information Sheet 4.1-1 on Read and understand the information sheet
Weights and measurements and check yourself by answering the self-
Answer Self-Check 4.1-1 check. You must answer all the questions
(Trainee checks answers against correctly before proceedings to the next
the answer key) activity
Refer to Task sheets, it will help you practice

your skills.
The performance criteria checklist will guide

and help you evaluate your work as you are
practicing your skills.
Evaluate your own performance using the

performance criteria checklist. When you are
ready, present your work to your trainer for
final evaluation and recording.
If you have questions and clarification fell free

to ask your trainer
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Information Sheet 4.1-1
Weights and measurements
Introduction
Appropriate selection of measurement equipment is essential for the development

and manufacturing of food products in a consistent, efficient and timely manner.
Items such as refractometers, pH meters, thermometers and scales are just a few
pieces of equipment that small businesses might consider when making initial
equipment purchases. The purpose of this fact sheet is to provide basic information
regarding the function and capabilities of measurement equipment for food product
development and manufacturing.
Refractometers
Refractometers can be used to measure the concentration of solutes in solution,

such as sugar, salt and even automotive fluids. However, each refractometer is
specifically designed to measure the concentration of a particular item. In other
words, refractometers can be product specific. Additionally, some types of
refractometers only operate within a specific range. Therefore, it is extremely
important when purchasing a refractometer to choose the correct type so
measurements will be accurate and meaningful.
Temperature can influence the accuracy of a refractometer’s readings of the

sample. It is often recommended samples be allowed to come to room temperature
before measurements are taken. Unfortunately, room temperature may vary by
season (winter vs. summer) as well as location (production floor vs. lab). Therefore,
purchasing a refractometer that has automatic temperature compensation (ATC) is a
good way to minimize temperature-induced variations in measurements.
There are two styles of refractometers commonly used in food processing:
Portable Handheld Refractometers
These units are less expensive and can be easily carried into
the manufacturing environment to take measurements.
However, they will usually only cover a limited range of brix
values; therefore, it may be necessary to purchase several
portable models to ensure all of the desired solute
concentrations can be measured. For example, measuring
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the brix in fresh apple juice might require a refractometer with an operating range of
0 to 18 degrees brix; however, measuring the brix in apple jelly might require a
refractometer with an operating range of 40 to 70 degrees brix.
Bench Top Refractometers
These units are more expensive; however, a single unit can

typically be used to measure brix across the entire range of
possible values. Digital bench top models also are available
that automatically measure and display brix readings. These
units can help reduce the variability between measurements
taken by different operators since the measurements are read
electronically rather than interpreted by a particular operator.
pH Meters
Acidity or alkalinity of foods is measured using a pH meter. Foods that have a low pH
are acidic and often taste sour. Foods with a high pH are alkaline and often taste
bitter. Since pH can be a limiting factor in microorganism growth and survival, it
becomes extremely important to monitor the pH of many foods to ensure the growth
of disease-causing microorganisms is prevented. To effectively measure pH, certain
factors needed to be considered:
Resolution and Accuracy
Federal agencies typically require that pH readings be reported to the nearest tenth
(0.1) of a unit. While many pH meters are capable of this resolution, the accuracy
range of the meter also must be considered. Many less expensive pH meters may
have an accuracy of plus or minus 0.2 units. Therefore, an inexpensive meter
reading a pH of 4.5 actually indicates the pH value falls within the range of 4.3 to 4.7.
This would be extremely problematic since there is the possibility that the legal pH
limit of 4.6 (established for many products) had been exceeded. It is thus advisable
to invest in a pH meter that offers a resolution and accuracy of at least 0.1 pH units.
Detachable or All-in-One Probe
Meters come with probes that are either detachable or are an

integrated portion of the meter itself. While both types of
meters function equally well, those with detachable probes
are more expensive. However, pH probes only have a
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lifespan of one to three years, depending upon conditions of use. Therefore, pH
meters with detachable probes allow users to replace only the probe when
necessary, while all-in-one units must be replaced entirely.
Electrode Type
The electrode is the pH sensing unit of the meter, and in

certain types of probes, it is located at the tip of the probe in
a glass bulb. These electrodes may be either sealed or
refillable. Sealed probes require less maintenance and are
easier to use, while refillable probes may last longer because
their design allows them to be cleaned and “rejuvenated.”
However, not all probes are constructed of glass. Solid-state
probes also are available, but they may be more expensive.
Auto Calibration and Temperature Compensation
Auto calibration and temperature compensation features are common in many pH

meters. These features make it easier to calibrate the meter and read the pH of
samples. Users of meters without these features will need to adjust the meters
manually during calibration, sample reading or both to ensure accurate
measurements.
Thermometers
Thermometers play an extremely important role during the manufacturing and

storage of foods by ensuring that proper temperatures are maintained. There are
several different types of thermometers that may be used, each with advantages and
disadvantages.
Liquid-filled Thermometer
It is illegal to use this type of thermometer in restaurants or food service

establishments as the glass and inner liquids (mercury or alcohol) can pose physical
or chemical hazards.
Bimetal Thermometer – Oven Safe
Response speed: 1-2 minutes
Placement: 2 to 2-1/2 inches deep in thickest part of food
Suggested Use: roasts, casseroles, soups

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Considerations:
 Can be placed in food while cooking
 Not appropriate for thin foods
 Heat conduction of metal stem can cause false high reading
Bimetal Thermometer – Instant Read
Response speed: 15-20 seconds
Placement: 2 to 2-1/2 inches deep in thickest part of food
Suggested Use: roasts, casseroles, soups
Considerations:
 Check internal temperature of food at end of cooking time
 Can be calibrated
 Cannot measure thin foods unless inserted sideways
 Temperatures averaged along 2-3 inches of probe
Thermistor Thermometer
Response speed: 10 seconds
Placement: ½ inch deep
Suggested Use: hamburger patty, pork chops
Considerations:
 Digital
 Measures temperature in thin foods
 Cannot be used in oven while cooking
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Thermocouple Thermometer
Response speed: 5 seconds
Placement: ¼ inch deep or deeper
Suggested use: hamburger patty, pork chops
Considerations:
 Digital
 Quickly measures thinnest foods
 Can be calibrated
Disposable Thermometers
Additionally, there are single-use thermometers available. These include T-stick®

disposable; cardboard thermometers, which change color when exposed to pre-
determined temperatures shown on the stick; and time-temperature indicators, which
monitor and register accumulated temperature exposure over time.
The accuracy and resolution of the different thermometers can vary based on make
and model. Both the digital thermistor and thermocouple thermometers can have
accuracies of plus or minus 1 degree C/F and resolutions of 0.1 C/F, while bimetal
dial thermometers can have accuracies of plus or minus 1 percent of the dial range
at any point on the dial.
Scales
Scales ensure ingredients are weighed consistently and the

finished product weighs a specified amount. This is extremely
important because inaccurately measured ingredients can be a
source of variation in product appearance, flavor and texture.
Additionally, finished product that is under-filled may be deemed
misbranded and subject to recall.
There are three styles of scales that are commonly available:

electronic top-loading, mechanical and electronic analytical.
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Electronic Top-loading Scales
These scales are found throughout food processing environments, in labs or on the
production floor. Electronic top-loading scales found in labs may be used to measure
ingredients that weigh several tens or hundreds of grams. These scales are compact
and can be positioned on counter tops so that small sacks or containers may be
easily placed on them. The resolution will vary depending upon the scales’ maximum
capacities. A scale with a maximum capacity of 500 grams may have a resolution of
0.01 grams while a scale with a maximum capacity of 4,000 grams may have a
resolution of 0.1 grams.
Electronic top-loading scales found on the production floor may be used to measure
ingredients that weigh several tens or hundreds of pounds or kilograms. They are
typically large and positioned near or on the floor to allow sacks and barrels to be
easily placed on them. These units are constructed of aluminum or stainless steel for
durability. Additionally, they may be water-proofed to operate in high moisture areas
and to withstand wet cleaning procedures. As mentioned above, the resolution of
these scales will vary depending upon maximum capacity. A scale with a maximum
capacity of 25 pounds may have a resolution of 0.005 pounds (0.002 kilograms)
while a scale with a maximum capacity of 500 pounds may have a resolution of 0.1
pounds (0.05 kilograms).
Mechanical Scales
Mechanical scales also are known as single, double or

triple beam balances. They are sometimes used in
laboratories and pharmacies. While these scales are
usually less expensive than electronic models, they
require more skill and time to calibrate and read. These
features often make mechanical scales unsuitable for use
in a food manufacturing facility.
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Electronic Analytical Scales
These scales are identical to electronic scales; however, they are used for
measuring extremely small weights and may have resolutions in the thousandths
(0.001). These scales are often used in laboratories that perform chemical analyses;
however, due to their relatively low maximum capacity, they would probably not be
used for routine measurements in a typical food manufacturing facility.
Additional Factors to Consider
For each of the previous pieces of measurement equipment discussed, there are
several additional factors that should be considered.
Ease of Use
The cost of equipment, new or used, can often be expensive for entrepreneurs and
small businesses, and purchasing the least expensive unit available is often the best,
and only, option. However, future growth and needs should be anticipated. What is
the operating range of the equipment, and will you exceed it within a year? Can the
equipment withstand the increased wear and tear of longer hours and more shifts of
production? What will it cost to maintain? To avoid repeated purchases or
continuous maintenance problems, these questions should be considered.
Calibration/Maintenance
The reliability and accuracy of equipment can only be maintained through regular
maintenance and calibration. This becomes imperative when dealing with equipment
such as thermometers and pH meters that may be used to monitor some aspect of
food safety.
Depending on the food product and process, regulatory guidelines might govern the
frequency of instrument calibration and maintenance. See Fact Sheet FAPC-117
“Choosing and using a pH meter for food products” for additional information
regarding calibration of pH meters. Also, see FSIS guidelines for information
regarding the calibration of thermometers.
Cleaning/Durability
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As mentioned previously, some types of equipment can be cleaned by washing the
entire unit with water and detergent; however, equipment that cannot get wet may
need to be disassembled or may require special procedures for adequate cleaning.
Equipment meant to be used on the production floor may be constructed from more
durable materials than the equivalent laboratory model which usually adds significant
cost.
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Conclusion
Proper equipment selection is an essential part of establishing a successful food

development and manufacturing business. Factors such as equipment capacity,
ease of use, maintenance and durability should be considered before purchases are
made. Additionally, any needs due to future growth also should be considered to
ensure optimal equipment selection. Please feel free to contact the Food &
Agricultural Products Center for additional information to aid in equipment selection.
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Self-Check 4.1-1
Check your mastery in interpretation of plans and details by completing the
tasks below.
FILL IN THE BLANK:
1. Appropriate selection of ____________ is essential for the development and

manufacturing of food products in a consistent, efficient and timely manner.
2. ____________ can be used to measure the concentration of solutes in

solution, such as sugar, salt and even automotive fluids.
3. __________ can influence the accuracy of a refractometer’s readings of the

sample.
4. _______________ these units are more expensive; however, a single unit

can typically be used to measure brix across the entire range of possible
values.
5. Acidity or alkalinity of foods is measured using a _________.
6. The __________ is the pH sensing unit of the meter, and in certain types of
probes, it is located at the tip of the probe in a glass bulb.
7. ____________ play an extremely important role during the manufacturing and

storage of foods by ensuring that proper temperatures are maintained.
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Answer key 4.1-1
Check your answer with the answer key below. if you fail to get it right, refer
back to corresponding resources until you make it perfect.
1. measurement equipment
2. Refractometers
3. Temperature
4. Bench Top Refractometers
5. pH meter
6. electrode
7. Thermometers
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LEARNING OUTCOME # 2 Review the various formulations
CONTENTS:
1. Formulation in food processing
ASSESMENT CRITERIA:
o Raw materials and ingredients and percentage formulations are
checked/counter checked according to approved specifications and
enterprise requirements
o Finished products and percentage formulations are reviewed according
to approved specifications and enterprise requirements
CONDITIONS:
 Calculator
 Work table
ASSESSMENT METHODS:
 Oral examination
 Written examination
 Performance test
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Learning Outcome # 2 – Review the various formulations
Formulation in food processing and check yourself by answering the self-

your skills.



to ask your trainer
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Formulation in food processing
Introduction
Formulation manages the formula specifications of intermediates and products,

including co-products and by-products, from product development through
production, for food, beverage, nutraceutical and other FDA controlled industries.
In a formula, product developers define the ingredients needed to produce a product

plus any required QC steps, special manufacturing instructions and labor costs. The
ability to split a product formula from the finished good’s multiple packaging
configurations, offers greater control over the development and maintenance of
product formulas.
To ensure that a product formula meets its defined target, in terms of weight,
volume, nutritional, or physical characteristics, the Formulation module can
dynamically size the formula, changing the quantities of certain ingredients. “What if”
scenarios and side by side comparisons of formulas provide drill down analysis of its
ingredients, costs and other characteristics
Formulation offers full security control over intermediate and product formulas,
including a user defined workflow approval process. All formula changes and
approvals are captured in an audit log. Full version control provides rollbacks to older
versions.
Key features
Ensure Target Characteristics
Ingredients have certain characteristic values in terms of minerals, calories, proteins,

sugar and other fields which are rolled up in the formula profile. Theoretical costs
can be assigned to conceptual ingredients.
Formulation dynamically adjusts formula ingredients to meet physical, nutritional,

weight, volume and costs target values. If any characteristic value of a given formula
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is exceeded, the quantities of the other ingredients in the formula will be dynamically
adjusted to meet the formula’s target values.
Material substitution will auto adjust other formula ingredients to maintain the original
formula target values. Substitution rules check whether or not an ingredient
substitution is allowed within this type of formula, based upon the presence of other
ingredients (e.g. allow substitution only in water-based formulas).
Embedded Costs
The cost of the formula of an intermediate or finished good is calculated by rolling up

the costs of its ingredients. Fixed and setup costs, as well as scalable and tiered
labor costs can be added. Conversion of one cost to other (standard to base)
enables viewing formula cost in different costing methods. Theoretical costs can be
assigned to a conceptual ingredient.
Embedded Quality Control
QC tests define acceptable and out of tolerance values, sampling and retest
conditions. QC tests can be selected from a user defined library and added to the
formulas of intermediates and products.
Embedded Manufacturing Instructions
Instructions define one or more required steps during production. Instructions can be
selected from a user defined library and added to the formulas of intermediates and
products. Also, one can add an adhoc or formula specific instruction to the formula.
Intermediate Management
A multi-level formula can be created by creating an intermediate formula then adding

it as an ingredient in a higher level formula. An intermediate allows product
developers to build a baseline or standards, and quickly alter multiple finished goods
formulas by simply changing the common intermediate formula. An intermediate
expansion report drills down into the formula hierarchy.
During batch production, intermediates are produced first, then immediately used in
the subsequent batch production job to produce the finished goods, or be stocked for
a future production batch job.
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Formula Analysis
Multiple formulas can be compared in terms of their ingredients, labor and other
characteristics. All formulas can be searched for a specified ingredient using a
"where used" inquiry, which is useful when making substitution and intermediate
production decisions.
Formula Approval
Formulas are approved using user defined multi-level workflows. Upon insertion,
deletion or any changes made to a formula, authorized approvers are notified of the
changes and are granted access to view and approve specific formula data, such as
ingredients, costs or physical characteristics. Upon approval, the formula is given an
'effectivity date', which indicates when it becomes active or eligible for batch
production.
Version Control
A new version is created whenever a formula is modified. One can view and
compare different versions of the same formula. If the new version is not approved or
if the active version is not working properly, one can roll back to a previously working
version. A full formulation revision history is maintained and available for audit
reports.
Sample Specifications
Sample specifications can be created based upon customer or sales requests. In
addition to adding ingredients, costs and other formula line items to the sample
specification, the sample’s packaging bill of materials can be added. The requestor’s
profile is defined, along with contacts and product requirements. Customer
communication activities, including approval notices, can be tracked within the
samples feature.
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Self-Check 4.2-1
tasks below.
FILL IN THE BLANK:
1. ___________ the formula specifications of intermediates and products,

including co-products and by-products, from product development through
production, for food, beverage, nutraceutical and other FDA controlled
industries.
2. In a formula, __________ define the ingredients needed to produce a product

plus any required QC steps, special manufacturing instructions and labor
costs.
3. ___________ have certain characteristic values in terms of minerals, calories,

proteins, sugar and other fields which are rolled up in the formula profile.
4. ____________ dynamically adjusts formula ingredients to meet physical,

nutritional, weight, volume and costs target values.
5. The ____________ of an intermediate or finished good is calculated by rolling

up the costs of its ingredients.
6. ____________, as well as scalable and tiered labor costs can be added.
7. __________ define acceptable and out of tolerance values, sampling and

retest conditions.
8. A ____________ can be created by creating an intermediate formula then

adding it as an ingredient in a higher level formula.
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Answer key 4.2-1
1. Formulation manages
2. product developers
3. Ingredients
4. Formulation
5. cost of the formula
6. Fixed and setup costs
7. QC tests
8. multi-level formula
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LEARNING OUTCOME # 3 Calculate production input and output
CONTENTS:
1. Food production system
ASSESMENT CRITERIA:
 Data on raw material consumption and corresponding percentage
equivalent are calculated in line with enterprise requirements
 Data on actual spoilage and rejects and corresponding percentage
 Data on actual yields and recoveries and corresponding percentage
 All calculated data are recorded according to enterprise requirements
CONDITIONS:
 Calculator
 Work table
ASSESSMENT METHODS:
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Learning Outcome # 2 – Calculate production input and output
Food production system and check yourself by answering the self-

your skills.



to ask your trainer
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Food production system
Introduction
A food production system has three parts...
1. Input: The different ingredients, materials, machinery and items which go into

the system.
2. Process: The different things that happen to the Input which change it into
the Output.
3. Output: The finished food product.
For example: when making cakes the food production system would be...
Input: Process: Output:
Eggs, sugar, flour, Fairy

Beating, baking
etc. cakes
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Care must be taken at all stages of a food's development - from production through
to consumption - to ensure that it is safe and of high quality.
Care must be taken at all stages of a food's development - from production through
to consumption - to ensure that it is safe and of high quality.
This table shows you what precautions are taken during the food production
process...
Production: Raw materials must be of high quality.
Storage: High-risk foods should be stored below 5 degrees Celsius.
Equipment and food handlers must comply with hygiene

Preparation:
regulations.
Cooking: Food must be cooked thoroughly to prevent food poisoning.
Transportation: Temperature control may be necessary for high-risk foods.
Food must be kept below 5 degrees Celsius or above 63 degrees

Serving:
Celsius.
Hazard Analysis and Critical Control Point (HACCP)
If a food manufacturer wishes to produce products which

are of high and consistent quality s/he will need to
identify areas of production where inaccuracies (hazards)
could occur. These inaccuracies are known as hazards.
The food manufacturer must then design checks to be

put into place to prevent hazards from occurring.
For example...
If a packet of cookies is to contain biscuits which are identical in weight, shape and
appearance, regular checks will be needed throughout the production process.
Variations would not only be unacceptable to the consumer, but may actually break
the law (for instance, if weights were not as stated on the packaging).
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The first stage will be to write a product specification, which will lay down the exact
details of a product - for example, its size, shape, colour, storage life and packaging.
The manufacturer will then carry out a risk assessment that will identify what could
go wrong and then specify how the problem will be dealt with.
This whole process is usually known as H.A.C.C.Ps:
H - Hazard
A - Analysis
C - Critical
C - Control
P - Points
A team of people will identify the hazards, which could be from micro-organisms,
chemicals, people or machinery.
A CCP (Critical Control Point) could be any part of the production process, which
could affect the finished quality of the product.
For example...
Weighing of
Before and after preparation/cooking.
ingredients
Time Of cooking, chilling, mixing, etc.
Shaping Of mixtures, division of dough, etc.
Temperature Storage of foods, cooking and chilling.
Consistency of
During making and when cooked/chilled or stored.
mixtures
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Of raw ingredients, food handlers, machinery and the
Hygiene
finished dish.
Each of the CCPs will have a tolerance level - for example, food could be cooked
for between 20 and 22 minutes. These may also be known as critical limits.
Once these CCPs have been identified, checks can be put in place that will monitor
a product's progress through the production process.
These checks could be...
1. Visual: Checking decorations on cakes, or the colour of a mixture.
2. Electronic: Fridge/freezer thermometers, timing devices.
3. Scientific: Carrying out microbe checks on equipment.
Many of these checks can be monitored by computer and require very little
intervention from food production workers. Continuous monitoring will
give feedback on all stages of production and action can be taken quickly to remedy
any problems. Early detection of problems can prevent waste of ingredients and
reduce the need to shut down the whole production line, which would be both costly
and time consuming.
Quality control
This is the method used to check and test a product as it is made.
When a product prototype gets into production, the following checks need to be
made...
 Quality of ingredients
 Working to designated tolerances (for instance, exact

size/weight/viscosity/etc.)
 Sizes/thickness/quantities
 Shape
 Texture
 Colour
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 Uniformity
You can show how quality control is achieved in your design folder by...
 Identifying the stages in the production of your food prototype.
 Using the list given above to prompt ideas for checks.
 Thinking about how you can carry out checks for quality at each stage.
 Describing the checks that you will make.
 Showing how you will correct problems after checks have been made.
Standard food components
These are ready-prepared ingredients used during the manufacture of the food
products.
For example: Pizza bases, flaky pastry, mayonnaise, grated cheese and chopped
vegetables.
Advantages of using standard food components:
1. Products are of a constant quality, size, shape and flavour.
2. It saves time and therefore money.
Disadvantages of using standard food components:
1. Products must be available, in the right quality, whenever they are required.
2. Food producer has no input into the quality or production of the standard food
component.
3. Prices may rise without warning.
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Self-Check 4.3-1
tasks below.
FILL IN THE BLANK:
1. ___________ The different ingredients, materials, machinery and items which

go into the system.
2. __________ The different things that happen to the Input which change it into
the Output.
3. __________ The finished food product.
4. Care must be taken at all stages of a food's development - from production

through to consumption - to ensure that it is safe and of __________.
5. If a food manufacturer wishes to produce products which are of high and

consistent quality s/he will need to identify areas of production where
inaccuracies (hazards) could occur. These inaccuracies are known
as __________.
6. A _____________ could be any part of the production process, which could

affect the finished quality of the product.
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Answer key 4.3-1
1. Input
2. Process
3. Output
4. high quality
5. hazards
6. CCP (Critical Control Point)
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LEARNING OUTCOME # 4 Compute production cost
CONTENTS:
1. Compute production cost
ASSESMENT CRITERIA:
 Costs of production are computed according to organization’s standard
procedures
 Computed costs of production are reviewed and validated according to
organization’s production requirements
CONDITIONS:
 Calculator
 Work table
ASSESSMENT METHODS:
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Learning Outcome # 2 – Compute production cost
Compute production cost and check yourself by answering the self-

your skills.



to ask your trainer
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Compute production cost
Introduction
Production costs refer to all of the direct and indirect costs businesses face from
manufacturing a product or providing a service. Production costs can include a
variety of expenses, such as labor, raw materials, consumable manufacturing
supplies, and general overhead.
Understanding Production Costs
Production costs, which are also known as product costs, are incurred by a
business when it manufactures a product or provides a service. These costs include
a variety of expenses. For example, manufacturers have production costs related to
the raw materials and labor needed to create the product. Service industries incur
production costs related to the labor required to implement the service and any
costs of materials involved in delivering the service.1
Taxes levied by the government or royalties owed by natural resource-extraction

companies are also treated as production costs.1 Once a product is finished, the
company records the product's value as an asset in its financial statements until the
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product is sold. Recording a finished product as an asset serves to fulfill the
company's reporting requirements and inform shareholders.
Total product costs can be determined by adding together the total direct materials
and labor costs as well as the total manufacturing overhead costs.1 Data like the
cost of production per unit can help a business set an appropriate sales price for the
finished item.
To arrive at the cost of production per unit, production costs are divided by the
number of units manufactured in the period covered by those costs. To break even,
the sales price must cover the cost per unit. Prices that are greater than the cost per
unit result in profits, whereas prices that are less than the cost per unit result in
losses.1
Types of Production Costs
Production incurs both fixed costs and variable costs. For example, fixed costs for
manufacturing an automobile would include equipment as well as workers' salaries.
As the rate of production increases, fixed costs remain steady.1
Variable costs increase or decrease as production volume changes. Utility

expenses are a prime example of a variable cost, as more energy is generally
needed as production scales up.1
The marginal cost of production refers to the total cost to produce one additional
unit. In economic theory, a firm will continue to expand the production of a good until
its marginal cost of production is equal to its marginal product (marginal revenue).
This, in turn, will tend to equal its selling price.
Special Considerations
There may be options available to producers if the cost of production exceeds a

product's sale price. The first thing they may consider doing is lowering their
production costs. If this isn't feasible, they may need to reconsider their pricing
structure and marketing strategy to determine if they can justify a price increase or if
they can market the product to a new demographic. If neither of these options
works, producers may have to suspend their operations or shut down permanently.1
Here's a hypothetical example to show how this works using the price of oil. Let's
say oil prices dropped to $45 a barrel. If production costs varied between $20 and
$50 per barrel, then a cash negative situation would occur for producers with steep
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production costs. These companies could choose to stop production until sale
prices returned to profitable levels.
How Are Production Costs Determined?
For an expense to qualify as a production cost it must be directly connected to

generating revenue for the company. Manufacturers carry production costs related
to the raw materials and labor needed to create their products. Service industries
carry production costs related to the labor required to implement and deliver their
service. Royalties owed by natural resource-extraction companies also are treated
as production costs, as are taxes levied by the government.
How Are Production Costs Calculated?
Production incurs both direct costs and indirect costs. Direct costs for manufacturing
an automobile, for example, would be materials like plastic and metal, as well as
workers' salaries. Indirect costs would include overhead such as rent and utility
expenses. Total product costs can be determined by adding together the total direct
materials and labor costs as well as the total manufacturing overhead costs. To
determine the product cost per unit of product, divide this sum by the number of
units manufactured in the period covered by those costs.1
How Does Production Costs Differ From Manufacturing Costs?
Production cost refers to all of the expenses associated with a company conducting
its business while manufacturing cost represents only the expenses necessary to
make the product. Whereas production costs include both direct and indirect costs
of operating a business, manufacturing costs reflect only direct costs.
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Self-Check 4.4-1
tasks below.
FILL IN THE BLANK:
1. __________ are a prime example of a variable cost, as more energy is

generally needed as production scales up.1
2. The _______________ refers to the total cost to produce one additional unit.

In economic theory
3. ______________ for manufacturing an automobile, for example, would be

materials like plastic and metal, as well as workers' salaries.
4. ____________ would include overhead such as rent and utility expenses.
5. ______________ represents only the expenses necessary to make the

product.
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Answer key 4.4-1
1. Utility expenses
2. marginal cost of production
3. Direct costs
4. Indirect costs
5. manufacturing cost
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COMPETENCY BASED LEARNING MATERIAL

SECTOR : PROCESSED FOODS & BEVERAEGES

QUALIFICATION : FOOD PROCESSING NC II

UNIT OF COMPETENCY : PERFORM MATHEMATICAL COMPUTATION

MODULE TITLE : PERFORMING MATHEMATICAL COMPUTATION

The unit of competency, “Perform Mathematical Computation”, is one of

The module, Performing Mathematical Computation, covers the

In this module, you are required to go through a series of learning activities in

 Read information sheet and complete the self-checks.

LIST OF COMMON UNITS OF COMPETENCIES

No. Unit of Competency Module Title Code

1 Apply Food Safety and Applying Food Safety and PFB751210

2 Use Standard Measuring Using Standard Measuring PFB751211

3 Use Food Processing Tools, Using Food Processing PFB751212

4 Perform Mathematical Performing Mathematical PFB751213

5 Implement Good Implementing Good PFB751214

6 Implement Environmental Implementing Environmental PFB751215

UNIT OF COMPETENCY : Perform Mathematical Computation

MODULE TITLE : Performing Mathematical Computation

MODULE DESCRIPTOR : This unit covers the knowledge, skills and

At the end of this module, you MUST be able to:

LO2 - Review the various formulations

LO4- Compute production cost

Refer to Task sheets, it will help you practice

The performance criteria checklist will guide

Evaluate your own performance using the

If you have questions and clarification fell free

Appropriate selection of measurement equipment is essential for the development

Refractometers can be used to measure the concentration of solutes in solution,

Temperature can influence the accuracy of a refractometer’s readings of the

There are two styles of refractometers commonly used in food processing:

Portable Handheld Refractometers

Bench Top Refractometers

These units are more expensive; however, a single unit can

Resolution and Accuracy

Detachable or All-in-One Probe

Meters come with probes that are either detachable or are an

The electrode is the pH sensing unit of the meter, and in

Auto Calibration and Temperature Compensation

Auto calibration and temperature compensation features are common in many pH

Thermometers play an extremely important role during the manufacturing and

It is illegal to use this type of thermometer in restaurants or food service

Bimetal Thermometer – Oven Safe

Response speed: 1-2 minutes

Placement: 2 to 2-1/2 inches deep in thickest part of food

Suggested Use: roasts, casseroles, soups

 Can be placed in food while cooking

 Not appropriate for thin foods

 Heat conduction of metal stem can cause false high reading

Bimetal Thermometer – Instant Read

Response speed: 15-20 seconds

Placement: 2 to 2-1/2 inches deep in thickest part of food

Suggested Use: roasts, casseroles, soups

 Check internal temperature of food at end of cooking time

 Cannot measure thin foods unless inserted sideways

 Temperatures averaged along 2-3 inches of probe

Response speed: 10 seconds

Placement: ½ inch deep