NSC 358R Assignment: Purchasing and Costing Assignment

Purpose
This assignment is intended to demonstrate purchasing skills related to ordering, including
interpretation of case sizes, determining serving yields, and calculating unit cost.

Assignment Goals
Fiscal responsibility is pivotal to successfully managing food services. One of the ways we
manage costs is through tight regulation of purchasing. In this assignment, we will practice
creating a food order for a day of meals for 200 guests.

This assignment asks for the following information to be calculated: Quantity needed to serve
200 guests, number of cases to order to serve 200, the cost per serving of each item, the total
cost per day, and total cost per order for all cases needed.

Understanding Order Guides

First, an order guide (a listing of items that can be ordered from a vendor) must be interpreted
correctly to be used. Below is an example of an order guide:

Item Case/Quantity Price

Apple juice 48/ 4 oz /case 9.10

Bran muffins 48/ 2 ¼ oz muf /case 15.21

Oatmeal 12/ 42 oz /case 29.39

Ground beef 85/15 2/ 5lb /case 3.29/lb

Turkey breast, raw 2/ 8.5 lb average /case 43.48

Corn 6 / No 10 cans /case 22.13

Oranges 1/ 113 ct /case 17.40

 Oreos 120/ 4pk /case 27.13

Ketchup SS 1000/ 9g /case 19.13

What is listed here is the product being sold, the size of the case with container size, and the
price per case. The Case/Quantity can be a bit confusing but generally states the following:

The number of contains per case / the size of the container / whether it is sold as a case

For the above example, apple juice is sold in a case containing 48 containers of juice, each being
the size of 4 fluid ounces (½ cup each). ½ cup of juice is usually the size of one serving, meaning
that this item is in single-serve packaging. Single-size items are important to notice as they
already have a defined portion size equal to what is listed on the order guide. One of these
containers is served to each person.

The order guide also lists that this case of 48 ½ cup servings of juice costs $9.10. This will be
important for future calculations. For single-serve items, the cost per serving will be the case
price divided by the number of servings. Example:

$9.10 / 48 servings = $0.19 each juice container

For each of the above items, the Case/Quality translates to:

Item Case/Quantity

Apple juice 48 4-oz containers per case

Bran muffins 48 muffins, each weighing 2 ¼ oz, per case

Oatmeal 12 canisters of uncooked oatmeal, each weighing 42 oz,

per case
Ground 2 chubs or containers of ground beef, each
beef 85/15 weighing 5lb, per case (10 lbs total in the case)
Turkey breast, 2 turkey breast roast, each with an average size of 8.5 lb
raw average, per case (17 lb total in the case)
 Corn 6 number 10 cans per case

Oranges 1 case of oranges, containing 113 oranges total, per case

Oreos 120 packages of oreos, each containing 4 oreos, per

case. The serving size for this is 4 oreos since that is how
it is packaged

Ketchup SS 1000 single-serve packets of ketchup, each weighing 9g,

per case

1. Considering the above, state the case sizes for the following items:

Item Case/Quantity Case size

Tomato juice 48/ 5.5 oz /case 48(5.5)=264oz=16.5lbs

Saltines, single serve-(ss) 500/ 2ct /case 500(2)= 1000 total

saltine

Omelette, plain 60/ 3 oz/ case 60(3)=180oz.=

11.25 lbs.

Pasta penne 2/ 10 lb bags /case 2(10)=20lbs

Calculations for single-serve items

Earlier we saw that calculating out price per serving on single-serve items requires dividing the
total case price by the number of servings in the case. Each of the items below are considered
single-serve items. Calculate the cost per serving for each item.

Also, include how many cases you would need to order to serve 200 guests. For apple juice, each
case contains 48 servings. To find the number of cases needed:

200 servings / 48 servings per case = 4.1 cases = 5 cases to order (Always round cases up
when purchasing)
2 Complete the table:

Show math below for full credit

Item Case/Quantity Price Cost per serving Number of cases

needed for 200

Apple 48/ 4 oz /case 9.10 $9.10 per case/ 200 servings / 48

juice 48 servings per servings per case
case = $0.19 per = 4.1 cases = 5
serving cases
Bran 48/ 2 ¼ oz 15.21 15.21/48= $0.32 200/48=4.1=5
muffins muf /case per serving cases
Oranges 1/ 113 ct 17.40 17.40/113= 200/113=1.8=2
/case $0.15 per serving cases

Oreos 120/ 4pk 27.13 27.13/120= 200/120=1.7=2

/case $0.23 per serving cases

Ketchup 1000/ 9g 19.13 200/1000= 0.2=

SS /case 19.13/1000= 1 case
$0.02 per serving
Tomato 48/ 5.5 oz 14.72 14.72/48= $0.32 200/48=4.1=5
juice /case per serving cases

Saltines, 500/ 2ct /case 20.44 20.44/500= 200/500= 0.4= 1

single $0.04 per serving case
serve

Omelette, 60/ 3 oz/ case 26.77 26.77/60=$0.45 200/60= 3.33= 4

plain per serving cases

Calculations for items that consider percent yield

Although some items are packaged in single-serve amounts, many will need to have their number
of portions per case calculated. Two examples from above are oatmeal and ground beef. Both
are complicated because their yield changes during cooking, oatmeal expanding from the
addition of water, and ground beef shrinking due to cooking off water and fat.

This is where Food for Fifty helps us again. Table 4.1 not only gives us the EP portion size in the
second column but also the AP amount needed to serve 50. This amount is what should be
ordered to make the 50 servings, taking the percent yield into account.

It is important to note the difference between these two columns in terms of EP and AP. The
serving portion stated is the edible portion size for prepared foods. The “Amount for 50
portions” is the as-purchased amount of the ingredient that needs to be ordered to serve 50.
Food for Fifty uses percent yield calculations to find the AP amount for 50 based on the EP
serving size. It does this calculation for us; you do not need to use percent yield in this
assignment if you use table 4.1.

Food for Fifty 4.1 states:

For oatmeal, this states that for 50 ⅔ cup servings of cooked oatmeal (EP), 2 lbs of dry oatmeal
(AP) needs to be purchased. From this point, we can use scaling to calculate how much dry
oatmeal (AP) needs to be purchased for 200 servings:

200 servings/ 50 serving = 4 scaling factor

Multiply the amount needed for 50 portions by the scaling factor to find the total amount of AP
oatmeal needed for 200:

2 lb * 4 = 8 lbs of AP oatmeal needed for 200 servings

For ground beef, the process is nearly the same. The list above states we are using 85/15 beef.
For this, table 4.1 states that 50 portions of cooked (EP) ground beef, each being 3 oz, requires
11 to 12 pounds of raw beef (AP) to be purchased. For the sake of this assignment, if any items
give a range here, please use the average. In this case, the average states that 11.5 lbs of AP beef
will be needed for 50 portions.

The scaling factor will remain the same for the rest of the assignment. The amount needed for
200 servings is calculated as:

11.5 lbs AP beef * 4 = 46 lb of AP beef needed for 200 servings

3) Fill out the following table using the same process. Make sure to use Table 4.1 in the process:

Show math below for full credit

Item Case/Quantity Price Amount needed

for 200

Oatmeal 12/ 42 oz /case 29.39 2 lbs * 4 = 8 lbs AP

Ground beef 85/15 2/ 5lb /case 3.29/lb 11.5 lbs *4 = 46 lb

AP
Turkey breast, raw 2/ 8.5 lb average 43.48 19 lbs. * 4= 76lbs.
/case AP

Pasta penne 2/ 10 lb bags /case 13.18 4.5 * 4= 18 lbs. AP

Cut Romaine 6/ 2 lb /case 19.29 9 * 4= 36 lbs AP

Cucumbers 1/ 20 lb /case 18.13 5.5 * 4= 22 lbs. AP

Frozen Green Beans, 12/ 2 lb /case 23.93 10 * 4= 40 lbs. AP

APQ
Coffee, Urn Grind 12/ 2 lbs /case 95.76 1.5qt=1 lbs
1*4= 4 lbs. AP

Determining servings per case and cost per serving

Next, to create our purchase order, we will determine the number of cases needed for these
products. To do this, we determine how many of our AP-sized servings are in each case. The
reason we need AP-sized servings, rather than EP serving size, is the product we are purchasing
is AP as well. If we tried to order based on the EP amount, we would not have enough of the
product for our number of servings because we didn’t account for the trim. Using the AP-sized
serving makes sure trim is accounted for.

First, we need to calculate the AP amount per serving. For oatmeal, we divide the amount
needed for 50 servings by 50 to find the AP-sized serving amount.

2 lbs / 50 servings = 0.04 lbs

 0.04 lbs * 16 oz per lb = 0.64 oz = ⅔ oz dry AP oatmeal needed for each portion

Next, find the number of servings per case by dividing the total size of the case by the AP-sized
serving:

Oatmeal’s Case/ Quantity is 12/42 oz/case, meaning there are 12 canisters each weighing 42 oz.
Here we would find that total:

12 * 42 oz = 504 ounces per case

Then divide the total by the AP-sized serving

504 ounces per case / 0.64 oz per AP serving = 787.5 AP servings per case

Lastly, to find the cost per serving, divide the case cost by the number of servings per case

$29.39 per case / 787.5 AP servings per case = $0.04 per AP serving

4) Try this process with the following items:

Show math below for full credit

Item Case/Quantity Price AP-sized serving Number of serving

Oatmeal 12/ 42 oz 29.39 2 lbs / 50 servings = 0.04 12 * 42 oz = 504 o

/case lbs = 0.64 oz or ⅔ oz AP AP servings
Turkey 2/ 8.5 lb 43.48 19/50=0.38(16)=6.08AP 2(8.5)=272oz/6.08
breast, raw average /case

Pasta penne 2/ 10 lb bags 13.18 4.5/50=0.09(16)= 2(10)=20lbs=320o

/case 1.44 222.2

Cut Romaine 6/ 2 lb /case 19.29 9/50= 6(2)=12(16)=192/2

0.18(16)=2.88
Cucumbers 1/ 20 lb /case 18.13 5.5/50= 0.11(16)= 1.76 1(20)=20(16)=320/

Frozen 12/ 2 lb /case 23.93 10/50= 12(2)=24(16)=384/

Green 0.2(16)=3.2
Beans, APQ
 Coffee, Urn 12/ 2 lbs /case 95.76 1/50= 0.02(16)=0.32 12(2)=24(16)=384/
Grind
Ground 2/ 5lb /case 3.29/lb* 16oz/3oz (1 serv)= 5.33 2(5)=10(16)=160/0
beef 85/15 3.29/5.33=0.62

*Some items on an order guide may be listed at a price per pound. For costing these, find the AP-sized
serving and divide it into a pound. That number will be the number of servings per pound. Then divide
the cost per pound by the servings per pound to find the cost per serving.

Determining the number of cases needed to order

Once we know the number of servings per case, we can calculate the number of cases needed
for 200 servings. This is done the same way as the single-serve items:

Oatmeal: 200 servings needed / 787.5 servings per case = 0.25 case = 1 case when
rounding up

5) Complete the table:

Show math below for full credit These columns are the same as above. Copy/paste them from the
table above. There is no need to do them again.

Item Case/Q Pric AP-sized Number of Number of

uantity e serving servings per case cases
needed for
200
servings

Oatme 12/ 42 29.3 2 lbs / 50 12 * 42 oz = 504 200

al oz /case 9 servings = oz per case/0.64 servings/78
0.04 lbs = oz = 787.5 AP 7.5 servings
0.64 oz or ⅔ servings per case =
oz AP 0.25 case =
1 case
Groun 2/ 5lb 3.29 16oz/3oz (1 2x5=10x16=160/0 200/258.06
d /case /lb* serv)= .62=258.06 =0.78=1
5.33 case
 beef 3.29/5.33=
85/15 0.62
Turkey 2/ 8.5 lb 43.4 19/50=0.38( 2(8.5)=272oz/6.08 200/44.74=
breast, average 8 16) oz= 4.5=5 cases
raw /case =6.08 AP 44.74 AP

Pasta 2/ 10 lb 13.1 4.5/50=0.09( 2(10)=20lbs=320o 200/222.2=

penne bags 8 16)=1.44 z/1.44=222.2 0.9=1 case
/case

Cut 6/ 2 lb 19.2 9/50=0.18(1 6(2)=12(16)=192/2 200/66.67=

Romai /case 9 6)= 2.88 .88=66.67 3cases
ne
Cucum 1/ 20 lb 18.1 5.5/50=0.11( 1(20)=20(16)=320/ 200/181.82
bers /case 3 16)=1.76 1.76=181.82 =1.1= 2
cases
Frozen 12/ 2 lb 23.9 10/50=0.2(1 12(2)=24(16)=384/ 200/120=1.
Green /case 3 6)=3.2 3.2=120 67= 2 cases
Beans,
APQ
Coffee, 12/ 2 95.7 1/50=0.02(1 12(2)=24(16)=384/ 200/1200=
Urn lbs 6 6)=0.32 0.32=1200 0.17=1 case
Grind /case

Putting it together
Using what we have learned so far, fill out the following table of item. This will require you to
recognize what calculations are needed for each food, similar to what you would do on a typical
order.

6) Complete the table:

You do not need to show your calculations on this table but partial credit is available if it is shown
when the answer is incorrect
 Item Case/Quantity Price Cost per serving Number of
cases
needed for
200
Gatorade 48/ 12 oz 21.62 0.45 4
/case

Cream of 12/ 28 oz 38.05 3.17 17

Rice /case

Special K 72/ .75 oz 25.10 0.35 3

/case
Meatballs 160/ 1 oz 19.72 0.12 2
cooked, /case
Frzn

Mashed 1/ 8 lb /case 9.25 8oz per 4

potatoes serving9.25/64=0.14

Carrots 1/ 5 lb /case 5.87 3oz per serving 8

5.87/26.65=0.22

Corn, 6 / No 10 cans 22.13 26 servings 2

canned /case 26(6)=156.
22.13/156=0.14
Yogurt, 12/ 6 oz /case 7.28 0.61 17
fruit
flavored

Finding the cost per day and the cost per order
Lastly, we will use the information we have found above to determine the cost of food for the
day. We will also determine the cost of our whole order.

Copy/paste the cost per serving and number of cases needed for 200 from the tables
above. Use the case price for each item and the number of cases needed to calculate the cost
for the number of cases needed. Lastly, calculate the cost per serving for the day and the total
cost of the cases needed.
7) Complete the table:

You do not need to show your calculations on this table but partial credit is available if it is shown
when the answer is incorrect

Item Cost per Number of cases Cost for the number

serving needed for 200 of cases needed

Breakfast

Omelette, plain 0.45 4 107.08

Oatmeal 0.04 2 29.39

Oranges 0.15 34.80

Coffee, Urn Grind 0.37 1 95.76

Lunch

Meatballs 0.12 2 39.44

cooked, Frzn

Pasta penne 0.06 1 13.18

Frozen Green 1.20 2 47.86

Beans, APQ
Gatorade

Dinner

Turkey breast, 0.97 5 217.40

raw

Corn, canned 0.14 2 44.26

Cucumbers 0.10 2 36.26

Yogurt, fruit 0.16 12 123.76

flavored
Total: 3.76 Total: 789.19

What Is Required on the Assignment:

1. Copy/Paste this assignment into a Word doc

2. Complete tables 1 - 7