Managers use standard beverage costs to establish

Food And Beverage Accounting Help

1. Which of the following control tools links a restaurant’s suppliers and receiving staff, ensuring that the proper quality of products is available for food production and service?

a. yield percentage worksheets

b. standard purchase specifications

c. standard recipes

d. standard portion size specifications

2. A formula for producing a food and beverage item is called:

a. a product specification.

b. a portion control percentage.

c. an algorithm.

d. a standard recipe.

3. Which of the following standard cost control tools defines the net weight or volume of a food item after it has been processed according to established standard production procedures outlined in the standard recipe?

a. standard recipe

b. standard yield

c. standard portion size

d. standard portion cost

4. To produce a desired yield of 20 pounds from a standard recipe with a standard yield of 5 pounds, the amount of each recipe ingredient used should be multiplied by:

a. 5.0.

b. 4.0.

b. 0.4.

d. 0.25.

5. If the servable weight of a menu item is 15 pounds and its original weight was 22 pounds, what is the item’s yield?

a. 14.67%

b. 31.82%

c. 46.67%

d. 68.18%

6. If the servable weight of a menu item is 65 ounces and its yield percentage is 55 percent, the original weight of the item would be:

a. 29.25 ounces.

b. 35.75 ounces.

c. 89.75 ounces.

d. 118.18 ounces.

7. If a menu item’s yield percentage is 52.35 percent and its original weight was 250 ounces, its servable weight would be:

a. 119.13 ounces.

b. 130.88 ounces.

c. 152.35 ounces.

d. 175.35 ounces.

6 Planning and Control for Food and Beverage Operations, Sixth Edition 8. If the AP price for a food item is $1.28 per pound and the cost per servable pound is $2.66, what is the yield percentage as decimal?

a. 0.38

b. 0.48

c. 0.68

d. 0.84

9. If a food item with an original (AP) weight of 5 pounds at a cost of $1.35 per pound yields a servable weight of 3 pounds, what is the cost per servable pound for this food item?

a. $0.45

b. $1.35

c. $2.25

d. $6.75

10. If the AP price for a food item is $3.25 per pound and the yield percentage is 70 percent, what is the cost per servable pound?

a. $2.28

b. $4.56

c. $4.64

d. $6.84

11. If the AP price for a food item is $4.25 per pound and the yield percentage is 60 percent, what is the cost per servable pound?

a. $2.55

b. $5.10

c. $7.08

d. $7.65

12. If the cost per servable pound of a food item is $6.50 and the AP price is $3.50 per pound, what is the cost factor?

a. 0.46

b. 0.54

c. 1.86

d. 2.00

13. If the AP price for a food item increased to $4.45 per pound and the cost factor for the item is 2.1, what is the new cost per servable pound?

a. $2.13

b. $6.58

c. $9.35

d. $11.45

14. If the original yield for a standard recipe is 25 portions and the desired yield is 120 portions, what is the adjustment factor?

a. 5.2

b. 4.8

c. 2.5

d. 1.2

15. If the original yield for a standard recipe is 40 portions and the desired yield is 220 portions, what is the adjustment factor?

a. 2.2

b. 4.0

c. 5.5

d. 6.2

16. If the total ingredient cost for 30 portions of a menu item prepared according to the standard recipe is $85.00, then the standard portion cost would be:

a. $3.83

b. $3.52

c. $2.83

d. $2.75

17. If the standard portion cost for a menu item is $4.20 and 60 portions are prepared, what is the total ingredient cost?

a. $125

b. $143

c, $225

d. $252

18. If the total ingredient cost is $99 for 45 portions, what is the standard portion cost for the menu item?

a. $2.10

b. $2.20

c. $3.75

d. $4.55

19. Which of the following files maintained by recipe management software applications includes cost information by purchase unit, issue unit, and recipe unit?

a. ingredient file

b. recipe file

c. menu item file

d. menu mix file

20. Which of the following files maintained by recipe management software applications contains data for all meal periods and menu items sold?

a. ingredient file

b. recipe file

c. menu item file

d. menu mix file

21. If total food costs are $10,500 and total food sales are $30,000, the food cost percentage is:

a. 28%

b. 31%

c. 33%

d. 35%

22. Managers use standard beverage costs to establish:

a. competitive prices.

b. standard purchase specifications.

c. a base of comparison to measure actual results of the beverage operation.

d. accounting and management principles.