Food cost control, school breakfast program

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Material Information

Title:
Food cost control, school breakfast program
Physical Description:
4 p : ; 27 cm.
Language:
English
Creator:
United States -- Consumer and Marketing Service. -- School Lunch Division
Publisher:
U.S. Dept. of Agriculture, Consumer and Marketing Service, School Lunch Division
Place of Publication:
Washington, D.C
Publication Date:

Subjects

Subjects / Keywords:
School breakfast programs -- United States   ( lcsh )
Food service -- Cost control   ( lcsh )
Genre:
federal government publication   ( marcgt )
non-fiction   ( marcgt )

Notes

General Note:
Caption title.
General Note:
"January 1969."

Record Information

Source Institution:
University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
aleph - 004990875
oclc - 231853124
System ID:
AA00008461:00001

Full Text
fl-a Y


UNITED STATES DEPARTMENT OF AGRICULTURE
CONSUMER AND MARKETING SERVICE
SCHOOL LUNCH DIVISION
WASHINGTON. D.C. 20250


FOOD COST CONTROL -- SCHOOL BREAKFAST PROGRAM



This worksheet is designed to help in planning appetizing school breakfasts within food budgets. It


provides an easy-to-use method for estimating per serving costs of foods


Vegetable Juices


- Milk: Fruit and Fruit and


Bread and Cereals; Protein-Rich Foods; and the additional foods often included in


school breakfast menus.

This worksheet, completed to take into account local food choices, serving sizes and prices, can be


used to estimate the cost of breakfasts to be served.
budget, menus can be changed prior to serving.


To help assure the effective use of this worksheet,
the order indicated.


If this estimated cost is not within the food


the steps outlined below should be followed in


Review and complete the


Determine


food costing worksheet (page


and 3) according to instructions.


the amount of money available to spend for food for each breakfast:


Total cash


income


- total cost of labor and non-food items


- number of meals served


= food money for


each breakfast.


Plan menus two or more weeks in advance.


School


Breakfast" Program,


(Form


CFP-69),


Record on Worksheet Claim for Reimbursement,
page 2 thru 6, column M or a similar form for


recording menus and purchased food used.

Precost menus at the time planned using this food costing worksheet. Record the estimated cost
per serving next to each food item on the menus.


Determine whether the estimated cost is within the amount of money available.


If not


, adjust


menus accordingly.
items.


Review costing data


Include more


USDA-donated foods and other less costly purchased food


days before serving to


see if costing figures represent latest prices. Adjust


menus if necessary.

After the breakfast is served compare the actual food cost per person to the planned estimate.


If the two figures are different,


find out why


so future estimates can be more accurate.


Was the


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FOOD COSTING WORKSHEET
Carefully review the information on the worksheet. The foods listed are grouped by the components of the school breakfast. The
serving size of Milk; Fruit and Fruit and Vegetable Juices; Bread and Cereals; Protein-Rich Foods (column 2) are those required or
recompided for a school breakfast. The serving size for additional foods are those commonly served.

If serving size of column 2 is more or less than you plan to serve, adjust the cost per serving (column 7) when recording on menu


INSTRUCTIONS FOR COMPLETING WORKSHEET:


Column 1.


-- Check


I appropriate heading.
column 2 & 3. Review the serving size and number of serve
School Lunches, PA-270 and record yield information for oth<
Column 4& 5. Use the SAMPLE costs per purchase unit, an
information is available for your school. This price per purch
sample price listed here.
Column 6. At the earliest possible date record the price per
school.
Column 7. Complete cost per serving. (Cost at your school
(column 3) equals cost at your school (column 7). Example:
per No. 10 can = $0.035 or 3.5 cents per % cup serving. Enter


Review and revise (columns 6 & 7)
food prices.


ings per purchase unit. Refer to the Food Buying Guide for Type A
er food items listed on blank line.
d per serving as a guide for determining per serving costs until similar
'ase unit paid by your school may be somewhat more or less than the

r purchase unit based on the latest prices or latest purchases in your

per purchase unit (column 6) divided by serving per purchase unit
Assume a No. 10 can of applesauce costs $0.84 + 24 (% cup servings)
$0.035 or .035 in column 7.


Food As Purchased


(1)


MILK, FLUID WHOLE

FRUIT, FRUIT & VEGE-
TABLE JUICE

Fresh Fruit


Apples.........
Bananas........
Grapes seedless
Oranges ........


Peaches...
Pears... .
Tangerines


.4*-cc
St S
* S *4*

S S C S


Canned Fruit
Applesauce ... ......
Peaches, sliced ........
Pineapple (chunks and
tidbits).
Prunes .. .... ..

Dried Fruit
Prunes, regular dried...

Raisins, regular dried ..

Canned Juices
Apple ...............
Grapefruit Orange ...

Pineapple. ...........
Tomato ...............
Vegetable ............


Serving Size


(2)


1/2 pint





1 small raw (about 1/2 cup)
1 medium (about 2/3 cup)
1/2 cup raw
1 small orange (about 1/2 cup
fruit and juice)
1 medium raw (about 1/2 cup)
1 small raw (about 1/2 cup)
1 large (about 1/2 cup fruit
and juice)


1/2 cup fruit
1/2 cup fruit and juice
1/2 cup fruit and juice

1/2 cup fruit and juice


/2 cup cooked fruit and
juice
/2 cup cooked fruit and
juice


Servings Per
Purchase Unit

(3)


Units, Number
1




Pound
4
3
5
3

4
4
4


No. 10 can
24
24
25

24

Pound
9

11

No. 3 cyl.
11.50
11.50
11.50
11.50
11.50
11.50


Sample
Cost Per-


Purchase
Unit
(4)


Dollars


.84-1.08
.96-1.20
1.00 -1.25

.96-1.20


Serving

(5)


Dollars
.058-.075





.040-.050
.040-.050
.040-.050
.040-.050

.040-.050
.040-.050
.040-.050


.035-.045
.040-.050
.040-.050

.040-.050


.030-.042

.025-.035


.030-.040
.030-.040
.030-.040
.030-.040
.030-.040
.030-.040


Purchase
Unit
(6)


Dollars








.....
*n *4*




* S S
* C


* a ,
* C 4**
* C a C C


* S S S
* CCSC**
* *C 4**t
* U C S
* Stt4*
* pn mac
* S C C S





* a a..
* S C JS

* *. a *

C,...
* *.3.
* .me.*
* C C S


Sei()ng

(7)


Doilwe
a.. .. C





* .
. :
. .


* 4 S t
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* Ift*f


* ac


4.4,,
ma,,,
4,.,.


* *4* 4


the list of foods against those frequently
y used in your school. List any other foods used on the blank lines under


- Cost at your school per purchase unit and per serving as often as there are significant changes in


Cost At Your
School Per-


*


- -










Food As Purchased


(1)


BREAD AND CEREAL

Bread
White (enriched flour).
Whole Wheat ...... ..


Rolls (enriched flour).

Coffee cake (enriched
flour).
Sweet rolls (enriched
flour).


Cereals


Hot Cereal
Corn meal ..... .
Corn grits ..........
Farina.............
Rice ......... ....
Rolled oats ........
Rolled wheat... ...


Ready-to-eat2
Bran flakes (100
Bran flakes with
Corn flakes ....
Puffed oats ....
Sugar puffed oat,
Rice flakes ....
Wheat flakes ...
Shredded wheat.


raisins


s .

a... a
a a p a *
a a 94 9
* ** *


Variety pack (individual
pkgs.)

PROTEIN-RICH FOODS


Eggs . .
Cheese, processed..
Peanut butter .....
Ham, boneless .
Pork sausage ......
Canned chopped me.
Luncheon meat....
Ground beef ..... .


ADDITIONAL F(
Butter.......
Margarine ....
Honey .......
Jam, Jelly ....
Doughnuts .
Bacon.......
Bacon ., fresh. .
Potatoes, fresh.


at.
* 4
* ft


O)DS



4 ** *4 S


f* p. a a
. 9 94 a.


Serving Size


(2)


1 slice
1 slice


1 piece


cooked
cooked
cooked
cooked
cooked
cooked


1 ounce box (about % cup)




1 egg
1 ounce
2 tablespoons
1 ounce cooked
1 ounce cooked
1 ounce


ounce
ounce cooked


teaspoons
teaspoons
tablespoon
tablespoon
doughnut
strip
/4 cup cooked sliced


Servings Per
Purchase Unit

(3)


Units, Number


Pound
16
16

Dozen
12
Cake or pan
8

8


Pound
15
16
22


foundd
10
11
21
22
18
22
19
17


Package
10 boxes


Pound

Doz. 12
16
14
12
8
14
16
12


48
48
21
23
Doz. 12
24
10


Sample
Cost Per--


Purchase
Unit
(4)


Dollars


.32 .48


Serving
(5)


Dollars



.010-.015
.010-.020


.015-.025


.040-.060

.030-.040


.005-.010
.010-.015
.010-.015
.010-.020
.010-.020


.030-.035
.030-.035
.010-.020
.015-.025
.025-.035
.020-.025
.020-.030
.020-.035


.035-.045




.040-.050
.040-.055
.025-.035
.060-.080
.050-.075

.035-.045
.040-.050


.010-.018
.002-.004
.010-.020
.005-.010
.040-.050
.020-.035
.003-.005


Cost At Your
School Per--


Purchase
Unit
(6)


Serving

(7)


Dollars I Dollars


* *
* a a.*


* a S..


* 4* 4 5 S

* 9 4 9
* S 9 4 ft



* a a a

* *4M
* ft a a
* 9 S 9 ft
* a asftp

* II a a p
* a a p

ft* pt ft 0
* a *
* a a a

* *
.* a f


* 4 94 9 .
.4 5* 9
. a a ft
p ft
* a ft J9f


* 0* 4t
ft* 9 9 4
*t ft ft a

* a *a
ft II .
ft f* t


* p. ..
* te
. .


* a .
* a p a a





* a a S

* t *



* 44 p a

* a S 9 S

* ft a a a
a a* a a
at,...


* S P4 5

* a a a a
- a a
* 9* *
* 9aSft*
*t a a a
a a a a
* p a p a
..














.....


....


* .4..




* .f P 4
* f 4 t 9
ft* 9* 4 9

* ft. p p
* S S 94*

*t 9* 9 *

* 9ft ft

* a...

* ft a pt
* 4444t


* a a a
a.. .
. .. .




.


(Other foods sugar, salt, pepper, catsup,
leavening agents)


Allow about $.005 or 1/2


cent per breakfast for sugar, salt,


leavening agents, condiments and delivery of commodities.


I See "A Menu Planninr Guide for Breakfast at Schonl" and "The School Ralrkfast Pattern" oan hack narei






THE SCHOOL BREAKFAST PATTERN


UNIVERSITy OP BAli fleI


3 1262 08860 6032


The three-component breakfast pattern will provide children with a good start toward meeting their
daily nutritional needs. The kinds and amounts of foods listed are based on food needs for 9 to 12
year-old boys and girls.

As specified in the School Breakfast Regulations, a breakfast shall contain, as a minimum, each of
the following food components in the amounts indicated:


FLUID WHOLE MILK

One-half pint of fluid whole milk served as a beverage or on cereal or used in part for each
purpose.


FRUIT, FRUIT OR VEGETABLE JUICE

A one-half cup serving of fruit or full-strength fruit or vegetable juice.


BREAD OR CEREAL

One slice of whole-grain or enriched bread; or an equivalent serving of cornbread, biscuits, rolls,
muffins, etc., made of whole-grain or enriched meal or flour; or three-fourths cup serving of
whole-grain cereal or enriched or fortified cereal; or an equivalent of any combination of these
foods.


To improve


the nutrition


of participating children,


breakfasts shall also include as often as


practicable:


PROTEIN-RICH FOODS

One egg; a one ounce serving (edible portion as served) of meat, poultry, or fish; or one ounce
cheese; or two tablespoons of peanut butter; or an equivalent quantity of any combination of
any of these foods.


ADDITION AL FOODS

May be served with breakfast as desired.

COSTING SAMPLE MENU
(Using Food Costing Worksheet)


Serving

1/2 cup


Tomato Juice
(464 No. 3 cyl)


Cost per serving


$0.040


Scrambled Egg
(48t per dozen)


Bread (toast)


(16i per


lb loaf)


1/2 pint


(7t per 1/2 pint)