Domain 3 & 4 Practice Calculations

Project the budget for next year if labor costs are expected to increase 5%, food cost 10%, operating cost 5% Current year: Labor costs 25,000, food costs 25,000, operating cost 10,000. a. 64250 b. 60000 c. 75000 d. 69785

a. 64250

If an employee works 8 hrs/day, but takes 4 unscheduled 15 min breaks, what is his/her productivity?

87.5% productivity [4 x 15 mins = 60 mins = 1 hr] [8 hr/day - 1 hr break = 7] [7/8 = 87.5%]

If an employee works an 8-hour shift and takes two 15 minutes breaks, what is his percent productivity

93.75% productivity [2 x 15 mins = 30 / 60 mins = 0.5 hr] [8 hr shift - 0.5 hr break = 7.5] [7.5 / 8 = 93.75%]

A balance sheet gives the following information. Using the current ratio, can this business pay off its current debts? Current Assets: $135,000 Current Liabilities: $100,000 a. 2.00 b. 0.02 c. 1.35 d. 1.00

Assets/liabilities 135,000 /100,000 = 1.35 This company can pay off its debts bc it has a ratio > 1

Find the food cost%, labor cost%, meals per labor hour, labor minutes per hour: Food cost: $32,000 Labor cost: $120,000 Labor Hours: 400 Number of meals served: 4,200

FC% = [Cost food/sales] --> 27% LC% = [Labor cost/sales] ==> 49% Meals per labor hours = [Total # of meals served/Toal labor hrs to produce meals] --> 10.5 [4,200 /400] Labor Minutes per meal = [Total labor minutes to produce meal/Total # of meals served] --> 5.7 [labor hrs x 60 mins = 24,000/4,200]

The cafeteria serves lunch form 11 AM - 2:30 PM with a seat turnover rate of 1.5 hr. They need to seat 250 customers. How many chairs do they need? a. 48 b. 56 c. 72 d. 125

a. 48 [11 AM - 2:30 PM = 3.5 hours] [3.5 hrs x 1.5 turnover rate = 5.25] [250 customers / 5.25]

A diet clerk is evaluating inventory turnover of a local food cafe. The following information is provided for the month of December. Calculate eat inventory turnover rate & interpret the performant of the business: Food costs Dec 1: $23,000 Food costs Dec 15: $45,000 Average Inventory Value for the month of Dec: $30,002 a. 2.27 b. 2.00 c. 2.30 d. 3.00

a. 2.27 Food costs / avg inventory [Good standard: 2-4 times per month] Food costs Dec 1: $23,000 + Food costs Dec 15: $45,000 = 68,000 / 30,002 = 2.27 The inventory turnover is turning over at a good standard b/t 2-4 time per month

The cupcakes served to patients have a 75% acceptance rate. In a hospital where 90% of the 425 patients select their own menus, how many cupcakes are needed? a. 24 dozen b. 18 dozen c. 16 dozen d. 12 dozen

a. 24 dozen [90/100 x 425 pts =382.5] [75 /100 x 382.5 = 287] [Since the answer is in a dozen --> 287 / 12 = 23.9 dozen]

How many 4 oz servings can you get from 1 gallon of ice cream? a. 32 b. 26 c. 22 d. 44

a. 32 [128 oz = 1 gal]

The proper portion size of a dessert item is 1/3 cup. Which scoop should you use? a. #12 b. #8 c. #16 d. #10

a. #12

Using the following information, determine the selling price of the meal used to determine the break-even point. Fixed costs $100 Variable costs per meal $5 Break-even point 20 meals a. $10 b. $15 c. $5 d. $2.50

a. $10 [100 FC / 20 meals] + 5 VC

Financial data for 1 month is shown. What is the net profit? Cafeteria revenue $119984 Patient meals revenue $146250 Catering sales $1850 Food costs $110234 Labor costs $147446 Other costs $10204 a. $200 b. $10,404 c. $167,850 d. $268,084

a. $200 [Net profit = sales (revenues)- expenses (costs)]

Your nutrition department has 6.5 FTE dietitians at $20/hour. how much salary is that per week a. $5200 b. $3960 c. $4850 d. $6550

a. $5200 [6.5 FTE x 40 FTE x 20$]

What is the gross food cost for June using the following information? June 1 inventory $5300 July 1 inventory $2700 Food purchases - month of June $3150 a. $5750 b. $3150 c. $4900 d. $6200

a. $5750 [5300 - 2700] + 3150

A business owner is given the follow information regarding their operation. Determine the BE in sales. FC: $32,500 VC: $75,000 Sales: $127,000 a. $79,268 b. $80,000 c. $75,200 d. $40,000

a. $79,268 2 way formula: FC/1-(VC/sales) OR FC/CM ratio --> CM ratio = CM/sales, CM = sales - VC [work backwards] 79,268 --> [CM ratio = 32,500/0.41] --> [52,000/127,000] --> [CM= 127,000-75,000] *Anything above $79,268 is profit, and below is loss.

Do the Budget Projection. An RD is working to project expenses for the upcoming year. Department sales are $800,000. Currently operating costs are 21%, labor cost 44%, and food cost 35%. Operating costs will increase by 3%, labor by 12%, and food by 6%. What is the projected total budget for the upcoming year? a. $864,080 b. $859,580 c. 59,580 d. 64,080

a. $864,080 OP cost = 168,000 --> 5040 + --> 173,040 LC = 352,000 --> 42,240 + --> 394,240 FC = 280,000 --> 16,800 + --> 296,800 Total 864,080

Processed chopped lettuce costs $0.69/lb. Whole-head lettuce costs $16.49/50lb. case. If the head of lettuce can be processed in two hours at $5.25/hour for labor, what is the relative value of processed and head lettuce if the yield is 75%? a. .69 processed; .72 head lettuce b. .69 processed; .89 head lettuce c. .72 processed; .69 head lettuce d. .72 processed; .89 head lettuce

a. .69 processed; .72 head lettuce [50 lb case x .75 = 37.5 yield] [2 x 5.25 hr for labor = 10.5 labor/hr] [10.5 + 16.49 head lettuce cost = 26.99] [26.99 / 37.5 yield = .72 processed]

Find the cost per meal if you serve 120,000 meals, spend $46000 in food purchases and $1250 worth of food was removed from the inventory a. 0.39 b. 0.42 c. 0.37 d. 0.43

a. 0.39 [1250 + 46,000]/ meals

A recipe requires 1.5 pints of cleaned, sliced strawberries. The yield for strawberries is 91%. 1 cup of clean, sliced strawberries weight 7 oz. At a minimum, how many pound of strawberries needed to be ordered? a. 1 1/2 b. 1 c. 1 1/4 d. 2

a. 1 1/2 [1 pint = 2 cups] --> 2 cups x 1.5 pints = 3 cups [1 cup of clean, sliced strawberries s= 7 oz] [3 cups x 7 oz(since 1 cup is 7 oz given)] = 21 oz [21 oz / .91 yield = 23 oz] [1 lbs = 16 oz --> close to 24 oz]

You are planning the budget for next year. Labor costs will increase by 10%. Food costs will increase by 5%. Operating cost will increase by 2%. This year, sales totaled $1,000,000. Labor costs were 40% of income, food cost was 40% of income, and operating cost were 20% of income. What is the projected budget? a. 106,4000 b. 164,000 c. 184,000 d. 117,000

a. 1,064,000 [multiply with big % first then little %]

It take ______ FTEs to fill one 8 hr, 7-day-per-week position a. 1.4 b. 1.6 c. 1.8 d. 2

a. 1.4 [8 hr x 7 days / 40 FTE]

How many quarts of batter are needed tomato 144 muffins using a #12 scoop? a. 12 b. 16 c. 22 d. 6

a. 12

What would be the next number in this list with a moving average of 5? 1400, 1200, 1300, 1250, 1350, 1400, 1425 a. 1345 b. 1275 c. 1434 d. 1405

a. 1345

If implementing a program costs $3 for each patient and the return is $6 per patient, the cost/benefit ratio is a. 1:2 b. 2:1 c. 1:1 d. 3:1

a. 1:2 ratio

A $240 income was generated selling 40 pieces of fish with a raw food cost of $2.00 each . What is the % food cost? a. 33% b. 40% c. 20% d. 10%

a. 33% [Food cost % = cost of foods/sales] [40 x 2.00 = 80 cost of foods/ $240 income]

What is the food cost percentage if the cost of food is $325 and the income is $865 a. 38% b. 36% c. 34% d. 32%

a. 38% [cost of foods/sales]

Which menu item generates the highest profit? Lasagna Selling price $3.00 Raw food cost $1.35 Units sold 1500 Prime cost $2.00 Vegetarian chili: Selling price $3.00 Raw food cost $0.57 Units sold 100 Prime cost $1.00 Hamburger: Selling price $2.00 Raw food cost $0.90 Units sold 400 Prime cost $1.50 Enchilada: Selling price $3.00 Raw food cost $1.14 Units sold 100 Prime cost $1.75 a. lasagna b. vegetarian chili c. hamburger d. enchilada

a. lasagna [Selling price 3.00 - 2.00 Prime cost = 1.00 x 1500 unit = 1500]

What is the labor cost per meal Total food purchased - $32,123 Total Café Sales - $23,231 Total Labor expenses - $25,790 Meal equivalent factor - $2.15 Total Patient meal severed 1923 a. $1.85 b. $2.03 c. $3.98 d. $4.36

b. $2.03 [cafe sales 23,231 / 2.15 factor = 10,805] [10,805 + 1923 = 12,728 = Meals] [Total labor expenses 25,790 / 12,728 = 2.03]

How much will it cost to prepare these scrambled eggs? Amount to be made: 25 Cost of eggs --> .83 per dozen 2 oz margarine --> $2.29 per pound 2 cups milk --> $2.50 per gallon a. $1.47 b. $2.35 c. $1.02 d. $1.79

b. $2.35

The hospital budget for the first 6 months is set for an 80% occupancy rate. Budget figures for this level are listed below. The second six months will have an occupancy rate of 60%. What would the food cost budget be for the second six months? Food cost $30000 Labor cost $25000 Operating costs $24000 a. $20,000 b. $22,500 c. $30,000 d. $32,000

b. $22,500 [30,000/.80 = 37,500] [60/100 x 37,500 = 22,500]

How many meals were served per labor minute if 34 FTE produced 3800 meals in one 40 hour week a. 2.79 b. 0.05 c. 1.12 d. 0.25

b. 0.05 [34 FTE x 40 FTE = 1360 x 60 mins = 81,600] [3800 meals / 81,600]

If the productivity goal for a patient tray assembly unit is 4 trays per minute, the unit should be able to assemble approximately 350 trays in: a. 1 hr b. 1 hr 15 mins b. 1 hr 30 mins c. 1 hr 45 mins

b. 1 hr 30 mins [350/4 = 87.5 mins --> 27 mins = 1 hr 30 mins]

How many recipe books must the RD sell in order to break even? FC: $24,000 VC: $3.00 Sales Price per Book: $5.25 a. 20,000 b. 10,667 c. 10,000 d. 9,556

b. 10,667 Formula: [FC/(SP-VC) 24,000 / (5.25 - 3.00) = 10,667 *Needs to sell 10,667 recipe books in order to break even. Any additional sales results in profit, fewer sales results in loss

You have invested in new hardware and software that will reduce the labor hours needed to complete a task. What is the payback period? Hardware $3500 Software $2400 Staff instruction $1000 Labor hours saved: 6 per week at $20/hour a. 6 years b. 13 months c. 20 months d. one year

b. 13 months

Chicken has a popularity index of 45%. There are 380 total patients, 85% of whom are eating. How many will choose chicken? a. 202 b. 145 c. 196 d. 154

b. 145 [45/100 x 380 patients] = 171 [85/100 x 171 = 145]

A baker makes a batch of cookies in 18 minutes. What is the maximum number of batches he can make in 2 hours? a. 4 b. 5 c. 6 d. 7

c. 6 [DOn't round when it's about quantities that need to produce foods]

The following information is provided to an RD to forecast the amount of Caesar salad to produce for the week. Using the moving average forecasting model, how many portion of salad should be forecasted for Jan 3rd? Dec 1 = 150 Dec 8 = 180 Dec 15 = 195 Dec 22 = 200 Dec 29 = 150 Jan 10 = 175 a. 200 b. 175 c. 170 d. 100

b. 175 Moving average add the bottom to top [divide by how many there are] Start from [Dec 29 150 + 200 + 195 + 180 + 150 Dec 1]/ 5 = 175

A foodservice uses hamburger patties at an average rate of 6 cases per day. Lead time is 3 days. You want to have a safety supply of 2 cases. You need to order them when the supply drops to ____ cases. a. 18 b. 20 c. 36 d. 45

b. 20 [6 cases x 3 days lead time] + 2 cases safety stock

A crate of oranges weighs 45 pounds and holds 128 oranges. How many crates are needed to produce 8 gallons of orange juice? a. 2 b. 3 c. 4 d. 5

b. 3 [12 oranges = 1 quart] [128 oranges / 12 oranges = 11 quart] [1 gal = 4 qt --> 11/4 qt = 2.75 gallon] [8 gallons / 2.75 = 2.9 ~ 3 crates]

Forty entrees of fish cost $2.00 per serving. Total sales for the fish came to $240.00. What was the food cost percentage? a. 25% b. 33% c. 50% d. 60%

b. 33% [40x 2.00 = 80 cost of foods / 240 sales] [food cost% = costs of foods/sales]

Employees & Work hours/week Dietitian 40 Nurse 40 Doctor 30 Diet aides 20 Secretary 20 Clerk 10 How many FTE's are in the above operation? a. 2.0 b. 4.0 c. 6.0 d. 8.0

b. 4.0

[Entrée #servings & food cost/serving] Pot roast 70 & $1.50 Chicken stew 30 & $.75 Spaghetti 40 & $.60. What is the popularity index for pot roast? a. 40% b. 50% c. 60% d. 70%

b. 50%

An 8 lb roast beef cost $2.79/lb. the edible portion is 65%. what is the AP price of the roast a. $21.19 b. $22.00 c. $22.32 d. $23.04

c. $22.32 [8 lb x $2.79 = AP price]

Using the following data, the average check for September is: Total revenue $909009 Net income 173010 Number of customers 32613 a. $5.30 b. $6.29 c. $27.87 d. $33.04

c. $27.87 [909009 / 32613] [sales / # customers]

A business pays 4% of its income as rent ($1200), 70% towards labor and food costs, and $2500 towards other monthly expenses. how much profit does this business make per month a. $6000 b. $4200 c. $5300 d. $7200

c. $5300 [100/4 x 1200 = 30,000] [70/100 x 30,000 = 21,000] [21,000 + 2500 + 1200 = 24,700] [30,000 - 24,700]

If you purchase an oven for $10,000. It is expected to last for 10 years, after which it can be sold fro $3,000. What is its depreciation cost each year? a. $2,000 b. $150 c. $700 d. $500

c. $700 [10,000 - 3,000 salvage value / 10 yrs]

The #12 scoop measures: a. 1/4 cup b. 1/2 cup c. 1/3 cup d. one cup

c. 1/3 cup [1 cup = 8 oz]

How many actual relief employees are needed to cover 20 full-time employees? a. 12 b. 15 c. 11 d. 8

c. 11 [Relief employees = 0.55 x 20 = 11]

Based on an 8 hour day, the number of hours worked was 32,567 per year. The total number of hours paid was 35,341 per year. Calculate the number of productive FTEs. a. 2.27 b. 17.47 c. 15.66 d. 28.80

c. 15.66 [Asking for productive FTEs = # of hours worked] [40 FTEs x 52 weeks in a year = 2080] [32,567 # of hours worked / 2080 = 15.66 FTEs]

If an employee works 5 days each week, how many regular employees can be covered by one relief worker a. 1 1/2 b. 2 c. 2 1/2 d. 3

c. 2 1/2 [5/2]

A cafeteria seats 80 customers. lunch runs from 11:15am to 1:00pm. turnover is 2.5 customers/hour. how many can be served during those hours a. 125 b. 216 c. 350 d. 550

c. 350 [11:15 am to 1pm = 1.75 x 2.5 turnover rate x 80 customers]

What is the benefit:cost ratio of a program intervention that cost $1,890,000 if the savings as a result of the program were $5.67 million? a. 1:1 b. 2:1 c. 3:1 d. 1:3

c. 3:1 [5,670,000 saving/ 1,890,000 cost] = 3

There are seven foodservice employees in the tray assembly unit. The patient census is 350. If 1 1/2 hours of assembly time is allowed, a feasible productivity goal for the unit is to assemble how many trays per minute? a. 2 b. 3 c. 4 d. 5

c. 4 [1.5 x 60 mins = 90 mins] [350 / 90 mins]

The following information is obtained from a dining operation. Total food/beverages sales =$452,000 Total Operating Expenses = $375,000 Assets = $60,000 Determine the Net profit, Profit Margin with the information above: a. 66,000, 66% b. 77,000, 80% c. 77,000, 17% d. 77,000, 10%

c. 77,000, 17% Net profit = sales - expenses Profit margin = [Net profit / sales] x 100 452,000 - 375,000 = 77,000 net profit 77,000/452,000 x 100 = 17% profit margin

If the above entrees had been served on Tuesday, how many servings of spaghetti will you need next Tuesday, if you expect to serve 300 total entrees a. 150 b. 63 c. 87 d. 101

c. 87

What is the labor cost for 4 weeks if you have 5.5 FTEs earning $20/hour? a. $4400 b. $12,000 c. $14,500 d. $17,600

d. $17,600

You find out that next year's budget will change by the following: 10% increase in labor cost 5% increase in food cost 2% increase in overhead What will the total budget be if the following info is from the current year? Labor costs $100,000 Food cost $100,000 Overhead cost $40,000 a. $156,800 b. $234,800 c. $267,000 d. $255,800

d. $255,800

The raw find cost if an item is $1.12 per serving. What is the hidden cost? a. .10 b. .07 c. .13 d. .11

d. .11 [hidden cost = 10%] [1.12 x .10= 0.112]

Using the factor method, determine the selling price using the data below. raw food cost $3.14; prepared food cost $5.21; labor cost $ $3.30; overhead cost $ 1.12; factor 3.37 a. 6.40 b. 7.84 c. 8.10 d. 10.58

d. 10.58 [raw food cost 3.14 x 3.37 factor]

What is the labor turnover rate if 6 employees in a department of 55 were terminated and replaced a. 12% b. 10% c. 9% d. 11%

d. 11%

A #12 scoop, was used to serve 600 servings of mashed potatoes instead of a #16 scoop. How many servings were they short? a. 90 b. 25 c. 210 d. 156

d. 156 [32/#12 - 2.7] [32/#16 = 2 (instead)] [2 (#16) x 600 servings = 1200] [1200 / 2.7 (#12) = 444] [600 servings - 444 = 156 servings short]

How many 5 oz servings will be available from 9 lbs raw meat with a 65% yield? a. 12 b. 14 c. 16 d. 18

d. 18 [1 lbs = 16 oz] [9 lbs x 16 oz = 144 oz AP] (Weight = AP >EP) [144 oz x .65 = 93.6 oz / 5 oz servings = 18.72]

How many FTE's can you hire with a weekly budget of $8640 if the salary is $12.00 per hour? a. 10 b. 13 c. 16 d. 18

d. 18 [8640 / 12/ 40= 18 FTE]

What is the inventory turnover rate? Net profit $41,137 Cost of good sold $145,350 Average inventory value $7330 Total meals served per day 200 a. 205.68 b. 726.75 c. 5.6 d. 19.83

d. 19.83 [Inventory Turnover Rate = Cost of goods/ Average inventory] [145,350 / 7330]

A food service operates with a 35% food cost. if a menu item has a raw food cost of $1.25, and it takes an employee 45 minutes at $6.00 an hour to prepare, what is the traditional selling price a. 2.75 b. 3.25 c. 2.50 d. 3.58

d. 3.58 [Traditional SP = MU x raw food cost] [MU = 100/FC%] [100/35 = 2.86 x 1.25 raw food cost]

One pound of boneless turkey yield 0.7 lbs cooked turkey. How many pounds must be purchases to yield 21 lbs cooked turkey? a. 18 b. 25 c. 28 d. 30

d. 30 [21 lbs / 0.7 lbs] cost= EP>AP

Approximately how many pts trays per minute must a centralized tray assembly unit produce in order to sere 400 pts during 90 minutes? a. 3 b. 3.5 c. 4 d. 4.5

d. 4.5

How many servings are there in 10 gallons of ice cream using a #16 scoop? a. 320 b. 480 c. 560 d. 640

d. 640 [128 oz = 1 gal --> 64 gallon x 10 gallon]

How much hamburger will it take to make 300 three ounce patties with a 20% shrinkage a. 52lbs b. 68lbs c. 90lbs d. 70lbs

d. 70lbs

Which of the following menu items generate the most revenue?Shrimp alfredo: Selling price $12.95 Raw food cost $4.05 Units sold 75 Chicken marsala: Selling price $11.50 Raw food cost $3.83 Units sold 193 Prime rib: Selling price $14.95 Raw food cost $4.39 Units sold 172 Lemon halibut: Selling price $13.50 Raw food cost $4.29 Units sold 210 a. Shrimp Alfredo b. chicken marsala c. prime rib d. lemon halibut

d. lemon halibut [Selling price x units sold for each]