Here's the solution to the food production problem:
b) In food production, not all purchased quantity is usable due to trimming, bones, fat, or waste. A hotel purchases 20 kg of beef at KSH 600 per kg. After trimming, only 16 kg is usable.
i) Calculate the yield percentage.
Step 1: Identify the original purchased quantity and the actual usable quantity.
Original Purchased Quantity = 20 kg
Actual Usable Quantity = 16 kg
Step 2: Use the formula for yield percentage.
YieldPercentage=OriginalPurchasedQuantityActualUsableQuantity×100%
Step 3: Substitute the values and calculate.
YieldPercentage=20kg16kg×100%
YieldPercentage=0.8×100%
YieldPercentage=80%
The yield percentage is 80%.
ii) If the standard portion size is 250 grams, calculate:
- The number of portions available
Step 1: Convert the total usable quantity from kilograms to grams.
1kg=1000 grams
Total Usable Quantity = 16kg×1000g/kg=16000 g
Step 2: Divide the total usable quantity by the standard portion size.
NumberofPortions=StandardPortionSizeTotalUsableQuantity
NumberofPortions=250g/portion16000g
NumberofPortions=64portions
The number of portions available is 64portions.
- The food cost per portion (using edible portion cost)
Step 1: Calculate the total cost of the purchased beef.
TotalCost=PurchasedQuantity×Costperkg
TotalCost=20kg×KSH600/kg
TotalCost=KSH12000
Step 2: Calculate the edible portion cost per kilogram (the actual cost per kg of usable beef).
EdiblePortionCostperkg=ActualUsableQuantityTotalCost
EdiblePortionCostperkg=16kgKSH12000
EdiblePortionCostperkg=KSH750/kg
Step 3: Convert the standard portion size from grams to kilograms.
250g=0.250 kg
Step 4: Calculate the food cost per portion.
FoodCostperPortion=EdiblePortionCostperkg×StandardPortionSize(inkg)
FoodCostperPortion=KSH750/kg×0.250kg
FoodCostperPortion=KSH187.50
The food cost per portion is KSH187.50.
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