TH1706

01 LABORATORY EXERCISE
Procedures:

Answer the following practice problem sets. Use the space provided for your solution. Or, have another Word
file. Send your output via eLMS Dropbox.

1. Identify the edible portion quantity (EPQ), as purchased cost per unit (APC), yield percentage (YP), edible
portion cost per unit (EPC), and the actual ingredient cost.

A. La Venezia Restaurant purchased 35 kg of tomatoes for Php 2625.00. After processing the tomatoes
to make pasta sauce, it produced 1.6 kg of waste.

AP= ₱2,625.00

EPQ
= 35kg – 1.6kg
= 33.40kg

APC
= ₱2,625,00 / 35kg
= 75per kg

YP
= (33.40kg / 35kg) * 100
= 0.95 * 100
= 95%

EPC
= 75 / 0.95
= ₱78.95 per unit

Actual ingredient cost

= 33.40kg * ₱78.95
= ₱2,636.93

B. Seoul Grill ordered 15 kg of beef short ribs for the Kalbisal BBQ which cost Php 5100.00. The bones
and fat trimmings amounted to 3.2 kg.

AP = ₱5,100.00

EPQ
= 15kg – 3.2kg
= 11.8kg

APC
= ₱5,100.00 – 15kg
= 340 per kg

01 Laboratory Exercise 1 *Property of STI

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YP
= (11.8kg / 15kg) * 100
= 0.79 * 100
= 79%

EPC
= 340 / 0.79
= ₱430.38 per unit

Actual ingredient cost

= 11.8kg * ₱430.38
= ₱5,078.48

01 Laboratory Exercise 1 *Property of STI

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2. Calculate for the edible portion quantity (EPQ), as purchased cost per unit (APC), yield percentage (YP),
edible portion cost per unit (EPC), actual ingredient cost (AC), total recipe cost, and cost per serving.

Ginataang Kalabasa
Serves 4 persons

As As
Ingredient Purchased Trim Purchased EPQ APC YP EPC AC
Quantity Cost
(APQ) (AP)
Shrimp 500g 100g Php 325.00 400g 0.65 per g 80% ₱0.8125 ₱325
Long Beans 250g 30g Php 21.00 220g 0.084 per g 88% ₱0.1 ₱22
Squash 500g 85g Php 50.00 415g 0.1 per g 83% ₱0.12 ₱49.80
Coconut 300g 100g Php 20.00 200g 0.07 per g 67% ₱0.1 ₱20
TOTAL RECIPE COST ₱416.80
RECIPE COST PER SERVING ₱104.20

01 Laboratory Exercise 1 *Property of STI

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