Deck 9: Food, Recipe, and Labor Costing
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Deck 9: Food, Recipe, and Labor Costing
1
Labor cost is calculated in every pay period and recorded as _____.
A) payroll
B) direct purchases
C) overtime
D) miscellaneous costs
A) payroll
B) direct purchases
C) overtime
D) miscellaneous costs
A
2
To find the cost of a portion:
A) Price per pound * A.P. (as purchased) amount purchased = Total cost.
B) Price per pound - A.P. (as purchased) amount purchased = Total cost.
C) Price per pound + A.P. (as purchased) amount purchased = Total cost.
D) Price per pound ÷ A.P. (as purchased) amount purchased = Total cost.
A) Price per pound * A.P. (as purchased) amount purchased = Total cost.
B) Price per pound - A.P. (as purchased) amount purchased = Total cost.
C) Price per pound + A.P. (as purchased) amount purchased = Total cost.
D) Price per pound ÷ A.P. (as purchased) amount purchased = Total cost.
A
3
_____ should be used to figure out the labor cost of the establishment.
A) Standard recipes
B) Unit costs
C) Gross wages
D) Food costs
A) Standard recipes
B) Unit costs
C) Gross wages
D) Food costs
C
4
Total Cost = Yield * Unit Cost.
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5
When the term _____ is used, it usually refers to payment set for a week, month, or year.
A) hourly wage
B) daily labor cost
C) salary
D) overtime
A) hourly wage
B) daily labor cost
C) salary
D) overtime
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6
Find the food costs of each item. Round off answers to the cent. The butter for toast is ordered at $1.85 per half-pound. If your restaurant requires 8 pounds, what is the cost of the butter? $_______________
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7
_____ are moneys spent to prepare any and all products used in an individual recipe or an entire meal.
A) Standard recipes
B) Food costs
C) Labor costs
D) Gross wages
A) Standard recipes
B) Food costs
C) Labor costs
D) Gross wages
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8
It is important in any business venture to know your cost before establishing a selling price.
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9
A(n) _____ is one that will produce the same amount, quality, and taste of each menu item each time it is prepared.
A) unit cost
B) standard recipe
C) yield percentage
D) edible portion
A) unit cost
B) standard recipe
C) yield percentage
D) edible portion
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10
Wages refer to payment set for a week, month, or year.
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11
Labor costs are moneys spent to prepare any and all products used in an individual recipe or an entire meal.
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12
A downloaded recipe is one that will produce the same amount, quality, and taste of each menu item each time it is prepared.
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13
Hourly rate * hours worked - overtime = Gross pay
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14
Find the food costs of each item. Round off answers to the cent. A package of sausage was purchased for $2.55. There are 10 links of sausage in each package. How much does a serving of two links of sausage cost? $_______________
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15
A.P. (as purchased) amount purchased * Price per pound = Total cost.
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16
A standardized recipe represents what one serving of this particular item costs to prepare.
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17
_____ items are popular on a food service menu. They are also the most expensive.
A) Appetizer
B) Vegetable
C) Dessert
D) Meat and fish
A) Appetizer
B) Vegetable
C) Dessert
D) Meat and fish
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18
A payroll is a record of earnings kept by the employer on all persons classified as employees.
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19
The _____ represents what one serving of this particular item costs to prepare.
A) edible portion
B) yield percentage
C) standard recipe
D) unit cost
A) edible portion
B) yield percentage
C) standard recipe
D) unit cost
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20
To calculate gross pay:
A) Salary * hours worked = Gross pay
B) Hourly rate ÷ hours worked = Gross pay
C) Hourly rate * hours worked = Gross pay
D) Salary ÷ hours worked = Gross pay
A) Salary * hours worked = Gross pay
B) Hourly rate ÷ hours worked = Gross pay
C) Hourly rate * hours worked = Gross pay
D) Salary ÷ hours worked = Gross pay
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21
The ____________________ ____________________ represents what one serving of this particular item costs to prepare.
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22
The pay before any deductions are taken from the employee's wages is called a(n) ____________________ ____________________.
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23
When each item must be calculated individually and then all items are added up to obtain the total raw food cost for the restaurant to serve a particular meal, it is said to be _____________ _____________.
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24
Match between columns
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25
A ____________________ is a record of earnings kept by the employer on all persons classified as employees.
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26
Hours worked over one's regular hours are called ____________________ hours.
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27
Match between columns
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28
Find the labor costs. Ponderosa employs 28 wait staff who each earn $4.85 per hour. During the week, they each work five 8-hour shifts. What is the cost of labor for the staff? $_______________
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29
A(n) _____ _______________ _____ _______________ is one that will produce the same amount, quality, and taste of each menu item each time it is prepared.
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30
The hours that an employee works are usually recorded on a ________________ ________________.
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31
A ____________________ ____________________ records when the employee reports to work and again when he or she leaves for the day.
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32
____________________ refers to a payment made for a service rendered, usually referring to payment for total hours of work at a designated hourly rate.
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33
Find the labor costs. Chef Franco receives a salary of $47,200 annually. What is his weekly gross pay? $_______________
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34
When the term ____________________ is used, it usually refers to payment set for a week, month, or year.
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35
Some union contracts specify that when an employee works on certain days, such as Sundays and holidays, they receive ____________________ ____________________.
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36
Match between columns
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37
____________________ ____________________ are defined as the total moneys needed to pay all the employees who create, make, and serve food to the guests.
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38
Round answers to the nearest cent. An 20-pound (A.P.) rib of beef costs $2.98 per pound. Two pounds are lost through trimming, and
of the remaining weight is lost through shrinkage when it is roasted. How much does a 7-ounce serving cost? $_______________

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39
____________________ ____________________ are moneys spent to prepare any and all products used in an individual recipe or an entire meal.
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40
The amount lost through boning or trimming is called ____________________.
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41
Match between columns
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42
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43
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44
Find the cost. Take out to 3 decimal places (mill). 

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45
Match between columns
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46
Find the cost. Take out to 3 decimal places (mill). 

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47
Match between columns
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48
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49
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50
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51
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