1. ProStart Year 1 Chapter 10
Business Math

2. Real-World Math
* Which mathematical operations(s) is/are required in the following situations?
Key
A=Addition
S=Subtraction
M=Multiplication
D=Division
____ 1. A manager wants to calculate next month’s sales. He knows that there has been a 5% increase from last month’s $48,400.
____ 2. A beef stroganoff recipe that serves 12 people calls for 3 pounds of beef. Anita wants to make stroganoff for only 4 people.
____ 3. Thirty cans of tomato paste are needed for the coming week. The chef must place an order for more and notes that she has only 17 cans in inventory.

3. Round and Round Round the number 6.37846 to the nearest: Thousandth:
Hundredth:
Tenth:
Whole Number:

4. Volume Equivalents
Draw lines to indicate equivalent amounts between the volume items in the left and right columns below.
1 gallon 3 teaspoons
1 cup pints
1 Tablespoon 4 quarts
1 quart 2 cups
1 pint fluid ounces
1 fluid ounce 2 Tablespoons

5. Answers: 1 gallon 3 teaspoons 1 cup 2 pints 1 Tablespoon 4 quarts
1 quart 2 cups
1 pint fluid ounces
1 fluid ounce 2 Tablespoons

6. The Five Steps for Changing recipe yields are:
1. Decide on the desired yield.
2. Calculate the conversion factor
3. Multiply each ingredient amount by the conversion factor.
4. Convert ingredient amounts to logical, measurable quantities.
5. Make any necessary adjustments to equipment, temperature, and time.

7. The Metric System Four Basic Metric Units of Measure Gram (weight)
Liter (volume)
Degree Celsius (temperature)
Meter (length)
Metric Prefixes
Kilo- 1,000 (1 kilogram equals 1,000 grams)
Deci- 1/10 (1 deciliter equals one-tenth of 1 liter)
Centi- 1/100 (1 centiliter is one one-hundredth of 1 liter)
Milli- 1/1,000 (1 millimeter is one one-thousandth of 1 meter)

8. Length Conversions: To convert: To: Multiply by: Inches millimeters 25
Inches centimeters
Feet centimeters
Yards meters
Miles kilometers
Millimeters inches
Centimeters inches
Meters feet
Meters yards
Kilometers miles

9. Temperature and Weight Conversions
To convert: To: Multiply by:
Degrees F degrees Celsius
(after subtracting 32)
Degrees Celsius degrees F 1.8
(then add 32)
Weight
To Convert: To: Multiply by:
Ounces grams
Pounds kilograms
Grams ounces
Kilograms pounds

10. Volume Conversions To Convert: To: Multiply by:
Teaspoons milliliters 5
Tablespoons milliliters 15
Fluid ounces milliliters 30
Cups liters
Pints liters
Quarts liters
Gallons liters
Milliliters fluid ounces 0.03
Liters pints
Liters quarts
Liters gallons

11. Costed-Out Recipe: The Ultimate Brownie
Unsweetened chocolate 1 lb $5.50/lb
Butter lb 8 oz $2.50/lb
Eggs lb 8 oz $5.50/lb
Sugar lbs $2.50/lb
Vanilla Tbsp $6.50/pt
Cake Flour lb $3.50/lb
Baking Soda ½ tsp $2.75/lb
Chopped walnuts/ 1 lb $1.49/lb
pecans

12. The Ultimate Brownie Cont.
Chocolate lb x $ =$5.50
Butter lb x $ =$3.75
Eggs lb x $ =$8.25
Sugar lb x $ =$7.50
Vanilla $6.50/ 32=0.203x2 =$0.41
Cake Flour lb x $ =$3.50
Baking Soda $2.75/96=0.029x =$0.04
Chopped Nuts lb x $ =$1.49
Total cost of recipe =$36.45

13. Stages at which costs can be controlled:
Purchasing
Receiving
Storage
Issuing
Preparation and Production

14. Recommended Storage Temperatures
Fresh Meats F to 36 F (0 C to 2 C)
Fresh Produce F to 45 F (5 C to 7 C)
Fresh Dairy F to 40 F (4 C to 5 C)
Products
Fresh Fish F to 34 F (-1 C to 1 C)
Frozen Foods F to 0 F (-23 C to -18 C)
Dry Foods Room Temp (10 C to 21 C)
50 F to 70 F

15. Equation for Calculating Cost of Goods Sold
Opening Inventory
+ Monthly Purchases
- Employee meals
Interunit transfers
(A transfer of food items between two areas of the same establishment)
Closing inventory
= Cost of goods sold

16. Important Formulas for Portion Control of Meat, Poultry, and Fish
Total value of usable item
= Cost per usable pound
Weight of usable item
Cost per usable pound
16 ounces per pound
Portion size x Cost per usable ounce = Portion cost

17. Yield Percentage Formulas
To calculate the quantity needed, use the formula:
Quantity= [Number of portions x Portion size (expressed as a decimal)] / Yield percentage
If you want to know the number of portions, the formula can be rewritten as:
Number of portions=
If you’re interested in the portion size, the formula becomes:
Portion size=
If you know all but the yield percentage, you can calculate it with this formula:
Yield percentage=

18. The four steps of forecasting are:
Refer to the sales history
Evaluate the effects of external conditions.
Predict the total anticipated volume.
Predict the anticipated number of sales of each item on the menu.

19. Essential Planning Questions
What do I want to accomplish?
How will I accomplish it?
When will I accomplish it?
Why does it need to be accomplished?
Who will accomplish it?

20. Essential Organizing Questions
How many labor hours are needed?
How many employees do I need?
What type of equipment do I need?
What supplies do I need?
What is the cost of supplies?
What is the cost of labor?

21. Three Steps in the Work Organization Process
Establish an operational plan
-Define the establishment’s goals
-Outline detailed plans for achieving them
-Create an organization chart
Prepare job descriptions by answering the following questions:
-What is to be done?
-When is it to be done?
-Where is to be done?

22. Organization Process cont.
Prepare an analysis of business volume
-Keep hourly and daily tallies of the number of covers
-Tabulate hourly volume of business for an given day
-Tabulate hourly volume of business for a series of days
-Translate the raw numbers into a graph that reflects the hourly volume of business over a specific period of time

23. How Do Computers help Foodservice managers maintain cost control?

24. Answers: Aiding in the checkout process (computerized cash registers)
Generating forms, such as guest checks
Monitoring operations in a timely manner
Increasing control over employees’ actions by requiring adherence to established standard procedures
Tracking and computing finances