What is the formula for costing out food for the menu?

I've had to do quite a bit of this in 20+ years of food service.

It's pretty straightforward.

Let's say, for instance, that you want to cost out

portions of prime rib from a whole roast.

You would cut the portions into the size you want. We'll

guesstimate that you got 18 portions. If the roast cost

you $24, divide that by 18

$24/18= $1.33 Note that this does not include your

surrounding costs of a veggie and a starch, but the same

thing holds true of them. Divide your cost by the number

of portions to get the portion per plate cost.

This does not include labor, which is often considered

a fixed cost.

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