True Ingredient Line Cost
[ (Purchase Price Γ· Package Size) Γ Usage Amount ] Γ· (Yield % Γ· 100)
Accounts for package bulk purchase discount and kitchen trim losses.
Total Cost of Goods Sold (COGS)
Ingredients Total + Packaging Total + (Labor Hours Γ Wage) + Overhead
Includes boxes, inserts, hourly kitchen rate, and utilities.
Finished Net Baked Mass
Sum(Raw Ingredient Grams) Γ [ 1 - (Baking Evaporation % Γ· 100) ]
Calculates true final loaf or pastry weight for compliance and portioning.
Target Food Cost Retail Price
Suggested Retail Price = Total Batch Cost Γ· (Target Food Cost % Γ· 100)
e.g. at 28% target food cost, multiply Total Batch Cost by 3.57x.