DOCUMENT RESUME CE 006 '268
ED 117 556 o
AUTHOR TITLE INSTITUTION
Wersan, Norman Mathematics for Commercial FocAs. Rutgers,'orhe State Univ., New Brunswick, N.J. Curriculum Lab.. NewJersey Stateaspt. o
P..thicartions.tr.eaton._
VOcational Education. .REPORT NO
PUB DATE NOTE AVAILABLE FROM
EDRS PRICE DESCRIPTORS
VT102:446, Dec 75('' 258p.
Vocational TechnicalCurriculum Laboratory, Rutgers, The State University, Building 4103, Kilmer Campus, New Brunswick, New Jersey 08903 ($2.50) MF$0.83 HC$14,05 Plus Postage k *Food Service Occupa4i6ns; Gradb 10; *Instructional' Materials; Learning Activities; Mathematics Curriculum; *Mathematics Instruction; *Practical Mathematics; secondary Education; Study Guides; *Workbooks; Worksheets
ABSTRACT
A review of basic mathematics'operations'is presented with problems and examples applied to activities in the food service industry. The text is divided into eight units: measurement, fractions, arithmetic operations, money and decimals percen,,tage, ratio and proportion, wages and taxes, and business records, Each unit contains a series of lessons which follow tWformatsf stated .objectives, background information, dp,monstratioeor procedure, and assignments:Recipes, guest checks, tax forms, and inventory sheet's accompany many of the lessons and serve as worksheets for doing the assignments. A conversion chart showing the number of ounces necessary to make tablespbone,'cupa, pints, and quarts for many foads is included. (KJ)
r
******7*************************************************** ************* * Documents acquired by MRIC include many informal Unpublished * materials not available from other sources. ERIC makes every effort * * to obtain the best copy, available. Nevertheless, items 'of marginal * * reproducibility are often encountered and/this affects the quality * * * of the microfiche and hardcopy reproductions ERIC makes available * via the ER:C Document Reproduction %Service (EDRS). EDRS is not * responsible for the quality of the original document. ,Reproductions * * supplie& by EDRS are the best that can be made from the 'original. **,**,*****************44************************************************
.
STATE OF NEW JERSEY DEPARTMENT OF EDUCATION DIVISION OF VOCATIONAL EDUCATION
IFF PAW TAFF NT OF HE Al 111
'' 5F'0,, A rFOF
F A141
FFST,T1)TF ItF FD ", A F
FoATJ',NAL
mathematics for '9MMERCI AL FOODS 4 WERSAN  INSTRUCTOR SEX COUNTY VOCATIONAL AND TECHNICAL HIGH SZILOOLS ,UNSWICX, NEW JERSEY
4
State of New Jersey Department 'of Education Division of Vocational Education
.MATHEMATI:FOR
COMMERCIAL FOODS
Norman Wersan , Instructor SuPperintendent J. Henry Zanzalari Middlesex County Vocational and Technical High Schools
East Brunswick, New Jersey
08816
p
VocationalTechnical
Curriculum Laboratory , Rutgers The State University Kilmer Campus Building 4103 New Brunswick, New Jersey
December 1975.
0
S
;
NEW JERSEY DEPARTMENT OF EDUCATION  FRED G. BURKE, COMMISSIONER fIVISION OF VOCATIONAL EDUCATION  STEPAEN POLIACIK, ASSISTANT COMMISSIONER
%CURRICULUM
LABORATORY
RUTGERS  THE STATE UNIVERSITY r.
BUILDING 4103  KILMER CAMPUS NEW BRUNSWICK, NEW JERSEY
4
22,
1
ay
4
I
ACKNOWLEDGMENTS
I wish to express my thanks to a number_of 'To
anche Dornfeld, whose book on 'Commercial IFoods Mathe
matics 1.11as served our, classes well for many'years.
To Mabel Latino for her text, "Mathematics for Cosmetology," 'which has provided a wealth of new ideas and material which I have used in class and in this text. 4;
To Mrs. Mary Baumlin, Commercial Foods. teacher and Melvin gdany.Bhking teacher, for their help with recipes and pricing.
st
To Mr. James Schofield, Commercial Art Shop n t s , for preparing the front cover.
and to his
To L. J.
Henry Zanzalark> Supeintendent of Schools of the Middlesex County Vocational and Technical High School system, who has encouraged the development of new materials for vocational and technical education. .
r
To the students in my classes, who have helped by using this material and making suggestions for its improvement.
"?
5
ti
.
To the Teacher
This text is intended to be used in the tenth year. It is the product of a' number of years of teaching related mathematics. It is an attempt to improve tile basic skills of the student while at the same.time relating them to the student's Shop experience. The author has attempted to reinforce each basic skill by relating it to a shop prOblem.
The order of the material presented is the order, that the author has found most practisat in actual classroom work. Th work on measurements, which starts th book, is essential to recipe work. Fractions arc needed early for the same reason. Then it's on with the material that enerally starts off a more conventional text. The author recommends working on income tax material in the next when supplemental material is available through the "Teaching Taxes, program" issued by the IRS during January and February of each new
es,
year. ^ k
This
by no means a complete text. Each ime the author has
used the mat rial, additions have been made to Piette for the assig ents
repare the student
use of transparencies made froth pages in the text is recomposttests, although not included, are well worth corrsideri g. The author has included material for bakel.s, although in a very limi ed way, because of class composition in his own school. mended.
e and
our comments and suggestions are most welcome. Norma, Wersan
I 1
6
0
To the Student
Some knowledge of matheinatics is necessary for every occupa: tion, and Commercial Foods is no exception. You may have to change recipes, measure quantities of materials, fill out gUest checks, operate the cash register, purchase foods, 'keep an inventory, and certainly receive wages and pay taxes. All these activi ies use mathematics.
9
e basic math operations so This textbook provides, a revie essential to doing any 'mathematics work. In each unit the basic mathematics is
applied to activities you Mil be doing in the foodservice,
industry. 'There will be word problems arrd forms to fill out similar to the
forms used in cafeterias and restaurants. All of the math in this book should be of help to you iii your career.
L.»
a
P
Table of Contents Page
Unit
Measurement
I
Lesson Lesson Lesson Lesson Lesson Lesson Lesson Lesson Lesson
1. Introduction .. 2. Units of Count 3. Ways of Measuring Ingredients 4. Measures of Capacity 5. Measurement by Weight
1
3 5 7
10 13 16, 19 23
6. Measuring Time 7. Measuring Temperature
8. Rounding Off Numbers 9. Standard Package Sizes Lesson 10. Portion CbntrolLesson 11.1Zenominate Numbers
.
25 28
tiro
Fractions
Unit II
1. What Fractions Me 2. Types of Fractions w est Terms 3. Reducing Fractions to Lesson A. Raising Fractions toliigher erms Lesson 5. Least Common Denominator Lesson 6. Addition of Fractions' Lesson 7. Subtraction of Fractkins Lesson 8.6Multiplication of Fractions Lesson 9. Changing a Recipe Lesson 1Q. Division of Fractions
33 36 38 41 42 46 49  53
Lesson Lesson Lesson
57 60
Unit III  Arithmetic Operations 1. Addition of Whole Nu hers 2. The Guest Check Lesson 3. Reading and Writing Numbers Lesson 4. Subtraction of Whole Numbers Lesson 5. The roduction Report Lesson 6. MUltip cation Lesson Lesson
62
A
65 76 78 80 83
.
Reference Page Abbreviations, Equivalents, Multiplication Tables Lesson 7. TradeRelated Multiplication Problems Lesson 8. Division Lesson 9. Unit Prices
Unit IV O
a
85 86 93 97
Money and Decimals
A,esson Lesson Lesson
1. Making Change ., 2. Reading and Writing Decimals
.
3. Rounding Off Decit,ls Lesson .4. Addition and Subtraction of Decimals Lesson 5. Multiplication of Decimals Lesson 6.. Inventory and Stock Record eard Lesson 7. Division of Decimals Lesson 8. The Requisition 1
iv
0' 4
112 120 123 126 129 132 136 140
Unit V
Percentage Lesson 1. Getting Reacquainted \Lesson 2. Percents to Decimals Lesson 3. Decim'als to Percents
146 149 153 155. 158 160 162 165 178
Lessan. .4. Percents to Fractions 'Lesson 5. Reading Decimals Decimals to Fractions Lesson Lesson 7. Fractions to Elicimals to Percents Lesson 8. Percentage Problems Lesson 9. Price Markup Lesson 10. Simple Interest Lesson 11. The Trade Discount
181 186
Ratio and Proportion
Unit VII
0
Lesson 1. Ratio Lesson 2. Proportion
Unit VII
4
190 196
Wages and Taxes r.
Lesson 1. Computing Weekly Gross Pay Lesson 2. Pay Day Lesson 3. Tips Lesson 4. Social Security Lessoh 5. Income Taxes Lesson 6. The Tax Form

Ii
Unit VIII
206 212 214 216 228 234
Business Records
Lesson Lesson
1. Profit and Lois Statement 2. The Annual Report
Conversion Chart for Common Food Items
240 245 248
UNIT I
MEASUREMENT,
Introduction
Lesson 1 Objective:
You will learn the importance of standard measuring devices in commer, cial foods.
Related Information:
Suppose you had a recipe that called for a tablespoonful of dry mustard. What if you didn't have a standard tableipoon? Suppose Company A made nice big tablespoons, and Company B made small tablespoons, and Companies C, D, and X each put out a different size. Would it make any difference in your recipe which tablespoon you had on hand? You bet. it would! In this world of ours, where everything from recipes to spaceexploring vehicles Arr depends upon measurements of one sort or another, standard Measurements are absolute
ly essential. An inch must equal the same distance in California as in New Jersey; a pound rbilit have the same weight in Oregon as in Florida; a pint muse hold the same amount wherever you happen to be. If it were not so, no pne could ever be sure of getting the same result as anybne else,. whatever he or she tried to do. Machinery wouldn't work right, cars wouldn't run, buildings, wouldn't stand straight would be a mess! ,
The world
The problem is that, while all countries Wave standardized their own ,measurements, they do not all use the same units of measurement. We in the United States have the English system, based on pounds, quarts, aid feet, while most of the countries of the world have adopted the metric system, based on grams, liters, and meters. Our country is expected to gradually change over to the metric system because of its simplicity. Itis also a fact that many countries refuse to buy our machinery because it is not metric, and this has hurt our industries. Our country has set up a Bureau of Standards in Washington, D.C., where there is the most accurate measuring equipment, along with the standards which hall manufacturers use as a check onotheir products. When companies make scales, weights, containers, etc., their design is based on the standards kept in Washington. 'WHY IS A STANDARD IMPORTANT?
The term "cup" is used very loosely. We know that coffee cups vary in size, shape, and capacity, and yet they are all called cups. We cannot use these for accurate measurement in commercial foods. We must depend on co mercially purchased measuring cups that are accurate. If you measure your own weight and are off an ounce or more, it would not make much difference, but in weighing portions out, y u must be accurate to the ,fraction of an ounce in some cases. 1
10
0
BASIC PRINCIPLES V
1.
We must 'select a measuring device which will be accurate enough for the job we assign it.
2.
In general, the smaller the measurement we are making, the more accurate the measuring device must be. ,

3.
A mealihring dexice is only as good as the accuracy with, which it is used.
4.
Measuring devices must be periodically checked for accuracy and adjusted if necessary.
In
the following pages we will dOcuss the various types of measures and
.measuring equipment in common Use in commercial foods.
7.
V
2
ct
11
0
UNIT I = MEASUREMENT
Lesson 2
Units of Count You
6
1 gain skill in converting various units of count to other units.
Related Information.:
Items for commercial establishments are usually purchased in large quantities. Many are purchased by count. For that reason we must learn the various types of units we will deal with and how to convert from one to another. Units of Count (abbreviations in brackets)
2 pieces (or units) = 1 pair (pr) 12 pieces (or units) = 1 dozen (doz) = 1 gross (gr) 12 dozen
42.
144 piecest(or units) = 1 gross 12 gross .= 1 great gross (gt gr)
Very often we need to convert from one unit to another. Sometimes we are puzzled as 'to whether to multiply or divide. Whatever type of measurement we are dealing with, we need only remember this general principle: There will always be more of asinaller unit, so we multiply; there will always be fewer of a large unit, so we ,divide.
For example': How many pieces are there, in '3 dozen?. Well, a piece is a smaller unit than a dozen, so we multiply. 3 dozen X 12 pieces in a dozen = 36 pieces
How many gross in 42 doien? In this case, a gross is a larger unit than a dOzen, sp, we divide. 42 dozen 12 dozen in a gross
31/2 gross
ASSIGNMENT 1.
How many dozen,in a gross?
2. How many eggs to a case? (30 dozen to a case) 3. How many pieces in a gross and a half? i
4.
If you needed 500 eggs, how many dozen would you need?
5.
How many cases would you have to order. for problem #41
6.
How many dozen in 3 gross?
7. 'Write. 41/2 gross in terms of dozens. 8.
468, dozen equals' how many gross?
9.
216 units equals how. many dozen?
a
3
12
ti
10:
1,152 units equals how Many gross?
11. 7ounce cups cost $4.40 a dozen.
\
How much would 6 dozen cost ? 12. 9inch dinner plates cost $6.6'0 a dozen.
How much would a gross and a half cost? 13.
10ounce water tumblers cost 81.70 a dozen. How much would 3 gross cost us? .
CP
14.1.'Serratedblade knives cost SLR) a dozen. ;How much are they per knife? 15. In lots of 1 to 11 dozen, plainblade knives cost $8.20 a dozen.
In lots of 12 to 39 dozen, they cost $8.00 a dozen.' a. Difference in cost per dozen?
b. Difference in cost per knife? ,
13,
t.
UNIT I
r
MEASUREMENT
Ways of Measuring Ingredients
Lesson 3 Objectives:
You will understand two of the main ways that ingredients can be measured. .You will know the principal units in each type of measurgment.
You will understand the difference between fluid ounces and ounces of weight'.
Related Information:
Anyone in the foods trade must know measurements.
(ti size of the There are two main ways of measuring ingredients by capacity L. container) and by weight (on a scale). Capacity includes both liquid and dry measures. Ways of Measuring Ingredients
1. By capacity
,
a. Liquid
teaspoons, tablespoons, ounces, cups, pints, "
b. Dry
liters).
2. By weight
quarts, gallons {or cubic centimeters and ounces and pounds (or grams and kilograms
Now all of this would be clear enough except for one bad actor, known as the ounce. The ounce is really two different measures. Four ounces of cocoa would be weighed on a scale. Foil' "ounces" of vanilla really. means 4 fluid (liquid) ounces, and '
would be measured out with a measuring cup. Ounces used to measure liquids are really fluid ounces, but the word "fluid" is often left out. Confusing, isn't it?
It is perfectly true that, for many substadces, one fluid ounce weighs just about one ounce on a scale, but this is only approximate. You should understand that the fluid ounce medsures capacity (volume, or size), while the regular ounce measures weight. 2
PREASS LAMENT: many places as apply to the following measures: Check Unit of: Liquid Measure
Weight
1. Quart
I
2. Pound 3. Ounce
14 5
Dry Measure
ASSIGNMENT:
Unit of: Liquid Measure 1. Tablespoon 2. Gallon
3. Gram 44 Liter 5. Pint
1 Cubic
centimeter
7. 2 ounces
8. Cup 9. Kilasram
10. 4 teaspoons 11. 6 pounds 12. 3 fluid ounces
13. 4 ounces 14. 2 cups
15.
10 pounds
d
15
Dry Measure
UNIT I
MEASUREMENT
asures of Ca aci
Lesson 4
You will review the different units of liquid and dry measure, commonly used in the foods trade, and gain skill in conyerting from one unit K another.
Objective:
Related Information:
Milk, water, oil, sauces, mayonnaise, soup stock, and similar liquid ingredients are generally measured by capacity (volume) rather than by weight. Dry,ing dients such'as
salt, pepper, and spices are almbst always measured by capacity, and uch foods as chopped saw vegetables and fruits are often' measured out rather than weigh d. Q
The same measurements can be used for both liquid and dry ingredients. Some sizes are more likely to be used for one thastfor the other, but ;all can be used for either. You could, for exantie, have a teaspoon of vanilla as well as a teaspoon Of salt.jtou could have a quart of milk or a quart of, chopped celery. You could have a cup of rice as well as a cup of salad oil. In measuring dry ingredients, you know that t e surface must be level if the measurement is to be accurate. The following table of measurements should be memorized, except for the last two items, which you would not normally have to know. Table of Capacity Equivalents liquid and Dry Measure (Abbreviations M brackets) . r
3 teaspoons (t) 2 tablespoons 8 fluid ounces 16 tablespoons 2 cups 16 fluid ounces 2 pints 4 quarts 128 ounces 4 gills
'
= 1 tablespoon (T) = 1 fluid ounce (oz) = 1 cup (c) = 1 cup = 1 pint (pt) = 1 pint = 1 quart (qt) ' = 1 gallon (gal) = 1 gal
= J pt
When converting from one measure to another, remember that you multiply to get more of a smaller measure, and you divide to greet fewer of a larger measure. O
PREASSIGNMENT,
1. How many pints in 3 quarts? 2. How many cups in 2 gallons? .
3. How many ounces in ,8 tablespoons?
16
4
7
ASSIGNMENT: 0
A.
Find the number of:.
1.
pints in 5 qts
16. cups in 16 oz
2r.
cups in 3 qts
17. quarts in 9 pts
3.
teaspoons in 2T
18. ounces in 6 t
4.
,quarts in 10 pts
19. quarts in 14 pts
pints in 4 gatc
20
6.
pints in 13 c
21. gallonS in 10 qts
7.
tablespoons in 2 c
22. tablespoons in 34 c
8.
quarts in 3 gal
23. gallops.in 15 qts
ouncesin 3 pts

09.
.
ounces in 10T
24. ounces in 21/2 ca
quarts in 2.5 gal
25. ounces in'6 T
quarts in 6 gal 1 qt
26. cups in 10 oz
cups in 5 pts.
27.. tablespoons 'in 12 t
'gallons in 12 pas.
28. pints in 2 gal 29. teaspoons 3%6 T
teaspoons in 1/2 c
30. cups in 8 T
,cups in 3'/2 qts
O
B. Express the following measurements as indicated: 1.
31/2 cups to the newest quart
2.
4 gal 1 qt. to the nearest gallon
3.
31/2 pints to the nearest quart
4.
6 gal 3 qts to the nearest gallon
5.
9 qts Y2 pint to the nearest quart
6.
15 cups to the nearest quart
,
17 8
:A Puzzle for You Here
is a chart full of measurements. Each is equal to one or more of the other
measurements. Fill in the letters of any other measutementS equal to thosdiot the letters listed below.,
1/4.,
..._.
,;.),
oft,.
4
......=
,........ 4.r.
.s
V4 cup
1.4 fibs.
3 tsp.
4 oz.
i......
I
''..:. ::::::i::.:;.::::.:
K
1/a cup
ill
,., 1 oz.
ki
NI,' .
,. .........

.
rig
......._,......_.? ',.........0
.....
2 cups
lit :.,
32......_:...oz' :....: ..:.:.... ...:
..:::",:k.4«.!!....:, ,:.;i:::::::::;x:::..:'
..j.......rl.1..
,
1717%:::.
.
1110 2 oz.
...
/./2 oz.
.....1W.....,...
........,,,,,.."...........,
lig4111111Pf? .
1 cup
,.:t"
t
6 oz.
iiii .......
CZ,_.," `4140/ 2 tbs.
A.
S.
B. C.
K.
T.
D.
L.
U.
E.
M.
v:
F. G.
o.
H.
P.
Y.
Q.
1 .
9
I
...........
W.'
MEAS MEASUREMENT NT
Lesson 5
Measurement b Wei ht
You will review the units of weight. You will learn the different types of scales used in the foods trade. You will learn several ways of measuring weight indirectly.
Objectives:
Related Information:
There is much less confusion in measuring by weight than by capacity. We know that 16 ounces equals 1 pound. Someday sopn we will deal with Trams and kilagranis, but unti) that time comes we will
(1) Multiply by 16 to convert pounds to ounces. (2) Divide by 16 to convert ounces to potinds.
I
4
Orr
Various types of scales are used in the;foods trad. Platform scale. This is a large scale used to Weigh heavy quantities.
The items may be moved onto did, scare by a h get off the scale to take the reading .= Ano platform scale is to leave the hand 'truck on th (and your back) and after taking the reading su handtruck from the total weight. Total weight on.the'dial: The hand truck we s:. Therefore the material w ghs:
truck . Everyone must eth d of using the you save energy es weight of the
245 lbs.
42 lb. 203 lbs.
Balance scale. Used by bakers. Weights (metal pieces) 
I
are put on one side of the scale, and apan on the other. When the scale balances you have the accurate weight. The weights may be in pounds, and the
ounces can be read off on a sliding .
Spring scale. sa.
beam beneath the scale. Your instructor will demonstrate this scale.
Commonly ustd in the shop. Different: types may be purchased, able to handle light or heavy weights. Spring scales have special designs, such as the'vegetab
l'enk.ScalP Manufacturing Co., Inc.
Baker's scale
scale, or butcher scale.
'Sometimes in the foods trade we waigh foods indirectly. Since a quart of many common substances (particularly liquids) weighs about 2 pounds, the cook is often able to weigh liquids by measuring them. (One can also measure liquids by weighing them if it happens to be more convenient.) For most recipes this is accurate enough. I
19 10
Example: A recipe calls for. 3 cit$
Weigh 6 pounds of the liquid.
Example: A recipe c lf2for 4 lbs of water
. . . .
Measure 2 quarts.
In the same ikay, scoop sizes are a measure of capacity, but Canbe used roughly
as a measure of weight. The number on the scoop tells how many of that size scoop mate up a quart!, Scoop and Dipper Sizes
Scoop number Approximate weight 5 oz. 4 oz. 3 oz. 22i6 oz.
8
10
12' 16 20 24 30 40
1 2/3 oz., oz. oz,
1 oz
Ladles also are a measure of 6ipacfty. They too cans be used to get an approximate weight of many substances. Ladle Sizes and Approximate Weights Ladle size
ApprOximate Weight
Y4 cup V2 cup
2 oz. 4 oz. 6 oz. 8 oz.
\2.4 cup 1 cup
Counting by weight
You can make mathematics work for you and save time and effort when you have to count something. Assume someone want's to buy 200 of some item, say cookies. We sell cookies by the pound, not by the count. _ ,
Procedure:
Place cookies one at a time on the scale until the scale reads One pound. Let us assume you, counted 22 cookies. Therefore there are 22 cookies in one pound. But the custornr wants 200 Cookies.
If yod know hOw to work a proportion (we'll study portion later), the easy way to get he proper number of founds requir dis:
20 11
22 cookies
200 cco,kiesSwaiai_ N pogncls
1 1)7:n
22N = 200 N = 9 pounds (approx.)
So you can weigh out 9 .pourids of cookies and the customer will get about 200 of them. Three of the most common ingredients used in cooking are sugar, fat,
d flour.
It happens that we can get fairly accurate weights of the three by using meal es of capacity. Sometimes we will find this more coitvenient, and foi many recipes the capacity measurements are accurate enough. Approximate Equivalents
2Y`
But
2 cups water or milk . 2 cups Lugar (plus a little more) 2 cups fat (plus a little more) 4 cups flour
= 1 pound = 1 pound = 1 pound = 1 pound
ASSIGNMENT:
1. How ;gany ounces in a pound? 2. How many pounds in 40 ounces? 3.
How rinany ounces io 5 pounds?
4.
Flow many ounces in, 10 pounds?
5. ?mow many pounds in 12 ounces? 6.
k3w many cups in a pound of fat?
7. How many cups of sifted flour in 1 pound of flour? 8. /How many cups in 3 pounds of sugar? 9.
A recipe calls for 2 pounds of milk. How many tips is that?
10. How many q arts of sifted flour are needed for a recipe calling for 8 bs of flour?
*ot
21 12
UNIT I
MEASUREMENT
a
Measuring Time
Lesson 6 Objective:
You will gain skill in solving time problemS that can arise in commercial foods establishments.
Related Information:
Time plays an important role
in
they operation of the commercial food
establishment. Food is cooked for a certain length of time; you work and get paid by the hours time schedules for employees have to be made out; and many of the activities you
do 'involve a specified length of time. In a later unit you will be asked to time an operation in the shop and learn the importance of time and its relation to the cost of operating the shop. 'nine Measure's
= 1 minute (min) = 1 hour (hr) = 1 day (da) = 1 week (wk) = 1 year (yr) = 1 leap year = 1 year for
60 seconds (sec) 60 minutes 24 hours
7 days
365 days 366 days 360 days
_t
ortiguerng simple
1/4 hour 1/2 hour
= 15 minutes',; = 30 minutes
34 hour
= 45 minutes
Once again, when converting time measurements, multiply to get more of a smaller measurement, and divide to get fewer of a larger measGrement. ASSIGNMENT A:
How many minutes in 11 /2 hours?
1. 2. 3.
_
360 minutes is equal to how many hours? James wo)Led from: 6:00 to 12:00 on Monday 6:00 to 11:30 on Tuesday 6:00 to 1:00 on Wednesday
5:30 to 12:00 on Thursday 6:30 to 2:30 on Friday
How many hours did he work this week? 4.
Joan worked from: 9:00 to 5:00 on Monday 9:00 to 5:30 on Tuesday 9:30 to 5:00 on Wednesday 8:30 to 5:00 on Thursday 6:00 to 11:00 on Friday
How many hours did she work this week? 13
5.
What was your morning schedule in shop? Indicate what activities you were involved in airct...4ow long they lasted.
6.
Select 3 different recipes and figure out about how long it would take to prepare them.
7.
Calculate how long it would take o wash dishes for 100 people; for 200 people; for 500people. Figure this out for a typical meat lunch.
TIMING MEAT COOKING:
Instructions for roasting are s Oven temperature.
etimes given as minutes per pound of meat at a
Example: At' 20 minutes roasting timer per pound of beef, how much oven time will be needed for a 51/2 lb. roast?
Method 1: Using decimals. Change the 51/2 to 5.5 Minutes. 5.5 X 2d
110.0 minutes
or 1 hour and 50 minutes
Method 2: Using fractions.
51/2 is changed to 2
11 X 20
= 220 2
= 110 minutes
= 1 hour an 50 minutes
14
23
I
.0
ASSIGNMENT B: 1.
o
At 20 minutes roasting time per pound of beef, how much oven time will be needed for
lb. roast?
Min or I
2.
8 lb roast?
PIM or
3.
6 lb. roast?
min or min or
4. :4'7V2 lb roast? 5.
At 35 minutes per pound, how long will it take to roast n 6pound pork cushion shoulder?
6.
min Or
At 30 minutes per pound, how long will
it take to roast a 14pound fresh ham? 7.
min or
At 12 minutes per pound, how long will it
take to roast a 22pound standing
beef rib roast?
15
24
min or
UNIT I,
,MEASUREMENT
Measurin Tem s erature
Lesson 7 Objective:
You will learn the use of temperature in commercial fop4.,,
Related Information:
The standard unit for measuring temp'erature is the degree. A small circle to the upper right of the number is used to indicate the degree. 80°
The standard piece of equipment for measuring temperature is the thermometer.
There are two main systems of. measuring temperature, the Fahrenheit (English) or Celsius (or centigrade' metric). At present the most commonly used'system in this country in restaurants is the English. Someday it will be metric. Metric Celsius
English
Fahrenheit
loo°
212°
911.6°
Water boils
Normal temp.
of blood 0
o°
Water freezes
0°
Just as with all metric systems, the Celsius is actually easier to use. Note above that the freezing point is ,0°C., while it is 32°F in the English system. (Note that C or F is placed next to a temperature reading to indicate which system it is in:) The boiling point is 100°C or 212°F.
16
25
How to change from Celsius to Fahrenheit.
There is a formula for converting any temperature given in Celsius to Fahrenheit. It is
5C +'32
F
Example: Convert 50° Celsius to Fahrenheit.
F =s X 50 + 32 5
F= 451/5 + 32
F = 90 + 32 F = 112° How to change from Fahrenheit to Celsius.
The formula for changing from Fahrenheit to Celsius is C=
(F
32)
Example: What is the normal body temperature in degrees Celsius?
C=
(98.6
C=
(66.6)
C=
32)
333 9
C = 37° ASSIGNMENT A.
Change the following Celsius (Centigrade) temperatures to Fahrenheit:
1.
37°
2.
45°
3
200°
4.
22°
5.
0°
of
4;1
mal====r 't.)
0
17
26
B.
Change the following Fahrenheit temperatures to 'Celsius (Centigrade):
1.
350° 32 °
a
3.
70°
4.
21.2°
5.
0°
n,mipt, AL_
"Pr 1 S
27
UNIT I
MEASUREMENT
RoUnding Off Numbers Objective:
You will learn what "tolerance" means in recipes..You Will learn to round 'off numbers.
Related Information:
A scientist or engineer needs to have extremely accurate numbers in his work. re the foods trades, hOwever, great accuracy is not 'usually required.
By tolerance we mean the degree of accuracy of any measurement exact the measurement has to be.
,
just how
accuracy. When it comes to the At different times we need different degrees manufacture of parts for a mixer or slicer, in order for the machine to operate smoothly for many years the partvmust be made very accurately. In making a macaronicheese casserole, however, the measurements may be qUite rough and the casserole will still taste good.
_
Experience plays an important part in applying tolerance. in Commercial Foods. Part of this experience is taste. Each restaurant and each cook has his or her or its own method. Part of the learning process in shop is to gain the experience necessary to judge tolerance, i.e., how far can I be off in whatever I am making and still produce a good product. Positive and negative tolerance
.
Positive Means we can. be over' a certain amount with little effect upon the resulting product. Negative. means we can be tinder a certain amount with little effect upon the resulting product.
,
;
.1
If we added too much salt to a recipe we would be in trouble, because itwould be difficult to remove. Under such conditions it is. better to play it safe and be either very accurate or on the negative side. The customer can always add salt later on.
A freezer or refrigerator'could be too cold with. little effect, but if it were too warm, the food might be ruined. In this case negative tolerance is more desirable, positive tolerance dangerous.
In heating substances, we should :Ilk. tend to favor the negative side: since we can always heat the substance longer; but if our oven were too hot we could burn the food. a
19
28,
Rounding Off
Under some circumstances we .need to be very accurate. In most cooking, however; this is neither practical nor desirable. We need to know our tolerance, or the amount we can vary without damaging results. "Rounding off'' means being practical in mathematics. If a recipe called for five pounds of potatoes and we had a quarter of a pound extra, we certainly would not want to throw out the extra potato. If the teaaet asked us if w'ethad five pounds, we would not state that we had 5.250 pounds, .but we would round the amount off and indicate that we had five pounds.
In dealing with many of the math problems in this book, it is not necessary to keep all the numbers that result from a calculation.... Example:
2.54
X 2.3 762 508
5.842
Do we need the accuracy called for in the answer above? That depends pn what our tolerance is.
If tolerance is permitted (i.e., we do not need that great an accuracy), we should 'learn to round off the numbers as much as possible. Since we may have a different tolerance for each substance we are working with, we must know the tolerance before we can decide how far to round off. Shall it be
5.842 ?
or
5.84
?
or
?
or
6?
We will assume for the,following problems that you know the tolerance. We shall only be concerned with how to round off numbers. Rule 1:
To round off any number to a specific place, ,observe the digit to the right pf the digit in that place. If it is less than 5, leave the digit in the Jesired,, place exactly as it is and replace all digits to the right of it with zeros. (If you are working to, the right of a decimal point, do not replace the digits with zeros,hut simply drop them.)
Example:
To round off 32 to the nearest group of tens: The digit in the tens place is 3. The digit to the right of it is 2, which is less than 5. Therefore we,leave the 3 as it is and replace the 2 with a zero. The roundedoff number is therefore 30.
29 20
30
,
32
33
34
37
36
35
38 _ 39
40
>1
As. you can see from he chart shown here, the 32 is closer to 30 than it is
to 40. .
Rule 2: ,
,
If "the digit to the right of the desired place is 5 or greater than 5, incre4c the digit in the, desired place, to the next higher digit and replace all
following digits to the right of it with zero. (If you are workingto the right of a decimal point, drop the digits.rather than replacing them with zeros.) ,Example:
To round off 5.842 pounds to the nearest pound: The 8 in the tenths column is greater than 5; therefore we increase, the 5 to 6. Since the digits to be dropped are to the right of the cirnakpoint, we do not replace them with zeros. Our answer is 6 pounds:
PRE  ASSIGNMENT:
Answer
§(
1. RoUnd off to the nearest ten: 81' 2. Round off to the' nearest ten: 17,
3: Round off to the nearest ten: 85 4. Round off to the nearest thousand: 12,847 5. Round off to the nearest pound: 10.2 pounds k>.
6; Round off the nearest quart: 5.75 quarts
7. Round off to the nearest hundred: 298 8. Round off to the nearest cent: 810.675 ''ASSIGNMENT
A. Round off the following to the nearest ten:,
1., 39
6. 52
2. 25
7. 683
3. 40
0
8. 88
4. 136
9. 109
5. 451'
10. 498
21
30
B. Round off to the nearest hundred: 1,480
1.
135
6.
2.
647
7.
32,049
3.
276
8.
133.9
4.
355
9.
248.2
10.
992.7
8.
$.834
9.
$14.9615
5..2975
,
,
C. Round off to the nearest cent: 1.
$.267
'2.
S.594 ,t3
3.
$1.316
10.
$30.2137
4.
$5.8682
11.
$.62%
5.
$24.6754
12.
$1.57Y4
'6.
$.643
13.
S.28%
7.
$6.572
14.
$39.7814
D. Round off to thel nearest tenth: 1.
.25
2.
.87
3.
.984
4.
4.16
5.
5.205
v
e
6.
.14
7.
.32
8.
1.83
9.
3.718
10.
2.39
E. Round off .to the nearest hundredth: 1.
.517
6.
.320,
2.
.38
7.
.934
3.
5.845
8.
6.544
4.
9.3794
9.
8.3025
'5.
15.2963
I
10.
14.996
F. Round off to the nearest whole number: 1.
6.3
6.
9.6
2.
19.4
7.
68.5
3.
2.09
8.
100.81
4.
34.28 t
s' 9.
25:989
5.
868,x26
10.
399.704
31 1
22 t
Af,
UNIT I
MEASUREMENT
Standard Package Sizes
Lesion 9
At the end of this lesson you should have some idea of size number and the quantity of food in the different size containers.
Objective:
Related Information: Can and jar sizes go by numbers, as .follows: Container Size
Apnoximate
Weight bf Contents
Capacity
.
Uses
t.
1 cup
8ounce can or jar
Called 8oz or buffet size. Used for fruits, vegetables,
8 ounces
and speciities. a
a _
101/2 to 12 ounces
1% c
Picnic can
specialties.
.
12ounce can
.
No. 300 can
,
1% c
12 ounces
Used largely for vacuumpacked corn.
1% c
14 to 16 oz
Commonly called the "1pound" can. Pork and beans, baked beans, meat
fC ,
.
for Condensed soups, some fruits, vegetables, meat and fish products, and Used
products, specialties.
16 to 17 oz
2c
.No. 303 can, jar
Often called the 16 or 17oz can or jar. Fruits, vegetables,
.,
.
6 !sib.
2 can
,
2% c (20 fl. oz)
No. 2% can, jar
meats, readytoserve soups, and specialties. .,.
20 oz
\
.
7 to 29 oz
3Y2 c
Juices, readytoserve soups,
pineapple, apple slices, some specialties..'
Fruits, ,,some vegetables (pumpkin, sauerkraut, spinach
and other greens, tomatoes).
'
,l&
1 qt
No. 5 can
Fruit juices, chopped clams, and soups. .
3 lbs A
4ounce can
No. 10 can
.,
3 qts
,,.
6'/2 to 7% lbs .
.
Fruit and fruit juices, whole
51 oz
'53/4k
(46 fl. oz)
chicken, pork and
Restaurant  and institutidnal
size. Fruits, vegetables, entrees.
i
23
32
beans,
condensed soup.
Additional information:
No. 2 can comes 24 to the case. No. 21/2 can comes 24 to the case. No. 5 can comes 12 to the case. No. 10 can comes 6 to the case.
ASSIGNMENT:
1. What is the moat commonly used can size in restaurants and institutions? 2. What can size is approximately half the size of the No. 10?
3. How many No. 10 cans are there in a case?
4. How many cups are in a No 10 can? 5. What is the difference in number of cups between No. 303 can and a No. 2 can? 6. What sizes of cans are commonly used for fruit juices?
7. Sauerkraut often comes packed in
can size.
8. Does the No. 21/2 can contain 21/2 cups? 4111,.,
If not, how many cups?
9. How many No. 2 cans are usually packed in a case? 10: You need 12 ounces of corn; what size can would you select?
CO,
0. 1
24
33
UNIT I
MEASUREMENT
Portion Control
'Lesson 10 Objective:
You will learn how to use a portioncontrol chart.
Related Information:
Determining what to charge a customer and doing it accurately enough to make certain of a profit is not difficult, but it does require the gathering of certain facts.
In order to set prices. the restaurant owner uses standard recipes. This gives control over the.type of materials and the quaritees going into any one serving. is one thing to prepares a large batch of soup, but if we use the wrong size bowl to serve it, we may wind up short as a result of serving too much, or over if we use too small a container. To prevent this, portion control must be exercised. It
Portion control means giving out or food in quantities that are accurate, or controlled.
By having.4rhall containers (paper or plastic cups) prepared ahead of time with juice, syrup, catsup, mustard, etc. time is saved on the' foodserving line, 4nd less waste results.
The following chart and exercise 'will give you some practice in the use of charts and will also provide information, necessary for determining costs: PORTIONING CHARTS Vegetables
11 Product
.
2
Size
.
31 Yield'
(5) Weight 0(4) No. of or Count Servin s of Portion
61 Cup No.
Beans, lira
No.tfl 0
72 oz.
28
2Yz oz.
400
Beets,, Harvard
No. 10
80 oz.
20
4 oz.
400
Carrots
No. 10
72 oz.
28
2% oz.
400
Head
2% lb.
10
4 oz 400
,
Cauliflower, fresh
.
Corn, creamed
No. 10
96 oz.
24
4 oz.
Corn, kernels
No. 10
72 oz'.
I 24
3 oz.
400
Peas
No. 10
72 oz.
24
3 oz.
400
25
34
Fruit Qesserts (5) Weight
(4) No. of
2 Size
Product
1
3) Yield
or Count of Portion
Servings
6 Cua No.
Apricbts
No. 10
86 pc.
17
5
Cherries
No. 10
300 pcs.
43
7 pc.
550
Peach halves
No. 10
38 pc.
19
2 pc. "
55e:
Plum halves
No. 10
38 pc.
13
3 pc.
550
Peaches, sliced
No. 10
106 oz.
21
5 oz.
550
Prunes, stewed
No: 10
112 oz.
28
6 pc.
i 550
Qt.
20 oz.
7
3 oz.
550
Strawberries, fresh

..
pce
550
Reading the Chart: '

.
Column I gives the name of the product. Coldnin 2 indicates the probable size of the can that you will have on the shelf. Column 3 indicates the weight of the particular item. 4. Column 4 indicates the number of servings from a can or container. weight or number of pieces. 5. Column 5 indicates the amount in each serving 6. Column 6indicates the size of taper container suggested for that product. 1. 2. 3.
it
Example:
Peaches, sliced
Note:
No. 10
106 oz.
5yz.
21
550
Peach halves are easy to measure, but slices are not. Therefore for peach halves we micht call for two, but for slices, weight or capacity must be used.
What'size container do the peaches usually come in?
*10
2.
What is the usual weight of the contents of the can?
106 oz
3.
How many servings can you get from one can, assn mg 5 oz. per serving?
4.
What ,size paper cup is suggested? *550
There is a standard code system adopted by the papercontainer industry. A No. 400 cup holds 4 fluid ounces of liquid. A No. 550 cup holds 51/2 fluid ounces of liquid. A No. 100 cup holds 1 fluid ounce of liquid. A No. 075 cpp holds 3/4 fluid ounce of liquid. A No. 050 cup holds V2 fluid ounce of liquid. 5.
How many fluid ounces of peach slices would be a serving?
26
35
51/2
21
ASSIGNMENT A:
1. How many servings of peach halves can we get from a No. 10 can?' 2. How many peach halves go into a standard portion of peaches?
,
3. Strawberries are usually purchased by the
4. What size cup would you use for stewed prunes? 5. How" many apricots (canned) are in a standard portion?
6. How many servings can be made from a No. 10 can of corn kernels? 7. How many ounces of canned peas equals a standard portion?
8. What size cup would you use for canned Harvard beets?
9. How many ounces of carrots to a standard serving?
10. How many servings can we get from a
21/2lb
head of
cauliflower?
How would we figure out the cost per serving of peach halv:;)\
1. Looking on the kart, we find we use 2 peach halves to a standard portion. 2. We find that there are 19 servings in a number 10 can. 3. We look up the price of the No. 10 can of peaches Let's say our chart shows 6 No. 10 cans of peaches (a,caselcost 00.74. 6 Y16761
= S 1.79 per # 10 can
4. How much does each serving cost? 19 servings in a # 10 can
19) 1.79
=
.094 S .09 per serving (rounded off)
ASSIGNMENT B:
Find the cost of an individual serving of:
1. CreaMed corn. Cost per case of #10 cans is $6.38.
2. Apricots.Cost per case of #10 cans is S11.44.
3, Fresh strawberries. Cost per quart is S .89.
36 27
UNIT I
MEASUREMENT
Denominate Numbers
Les'son 11
You will gain skill in working with
Objective.'
o
c
in e num rers.
Related Information:
The numbers we have been working with in the previous lessons involve some type of measurement, such as ounces, pounds, minutes, and degrees, to name a few. Numbers like 7 feet, 6 pounds, 20 minutes, etc., are called denominate numbers because they, stand for specific measurements. They have "names." "Abstract" or "pure" numbers Q have no description after them.
6 feet 6
a denominate number a pure number
in the foods trade, *hen we must multiply or divide numbers, we find both types in the same problem. For example, as in the previous lesson, suppose we wanted to figure out how many 4ounce portions we could get out of 2 pon4s of fruit salad. Two pounds can be changed to 32 ounces. W diAde a denominate number by a denominate
number: 32 ounces 4 ounces
\
Here 8 is a Pure number. It is just a count of 8 items:r In this case we will call it
8'
portions, but itis really just a plain number. Suppose we want to double a recipe. .We multiply the amount of each ingredient by 2. By 2 what? By the number 2, that's what. 3k cups of sugar X 2
We multiply a denominate number, 3 cups, by the pure 'number 2, and we end up with the denominate number 6 cups. In doing measurement problems, you will, often have to change from .a small
unit to a larger unit. How many inches in 11/2 feet?
Analysis: An inch is a small unit; a foot is a larger unit. We must change from feet (larger) to inches (smaller).
There are 12" to theoot (" is the symbol for inch) (' is the symbol for foot)
28
37
RULE:
To change from a larger unit to a smaller unit, 7illiktiply.
12'' X 14 = 12 X 4 = 1= 18 inches )
To change from a small unit to a large' unit:
Chang 40" to feet. Analysis: An inch is a small unit; a foot a larger unit,
6 There are 12" to the foot. RULE:
To change from a smaller unit to a larger unit, divide.
36
4/12 (or 4")
3 ft. 4 in.
Aniwer:
When changing recipe quantities very often we must *hange from larger to smaller units or viceversa.
PREASSIGNMENT A: 1.
20 in =
ft
2. 21/2 gal =
3. 48 oz =
in
qt lb 
ASSIGNMENT A:
.1.
(
21 oz =
lb
2.
5 pt =
qt
3.
Oft=
yd
4.
22 in =
oz
2' /z lb =
12
lYz gross =
13.
12 fl oz
14.
3 lb =
oz
15.
3T=
t
16.
36 floz
17.
100 min =
18.
31/2 doz X
19.
9 pt =
qt
20.
15 T=
oz
pt
ft
\\
544 hr 20 min =
min
oz
11.
doz c
.
6.
1Y2 gal =
qts
=
__ c
/
/
( 7.
3 qt =
pts r
8.
10 pts =
9.
9 articles =
10.
6 qt =
qts

doz gat
.
pieces
I 29
3ff
hr
min
Adding Denominate Numbers:
When adding, subtracting or multiplying denominate numbers it is usually the practice to put the answer in the simplest form as, for example
11 ft 16 in should be changed to: 12 ft 4 in PRE ASST NMENT B:
Add these units and simplify. 1.
1
7 in
ft
fl
4 ft 8 in ASSIGNMENT B: 1.
6.
5 yd 2 yd
2 ft. 2 ft
2. 3 gal 2 st 2 gal 3 qt
3.
2 hr 40 min 1 hr 20 min
7. b gal 2 qt
8. 12 lb
8 oz
9. 2 qt. 1 pt
1 gal 3 qt
4 lb
9 oz
3 qt 1 pt 2 qt 1 pt
5 hr. 30 min 4. 6 lb 9 oz 2 hr. 45 min 5 lb '8 oz
5. 2 qt 1 pt
3 qt 1 pt
10. 7 hr 48 min 9 hr 32 min
Subtracting Denominate Numbers: In
subtracting denominate numbers,, we sometimes have to subtract a large
number from a smaller one. In such a case we need to borrow, as this example shows: Subtract:
6 feet 2 inches 4 feet 6 inches
We cannot subtract, 6 inches from 2 inches, so we borrow one of the 6 feet, call it 12 inches, and add it to the .2 inches, making 14. 5
feet
14
2' inches
4 feet 6 inches 1 foot 8 inches
I
30
39
Answer
ASSIGNMENT C: 1.
4.
7.
12 lbs
4 oz
2.
13 lbs
1 oz 3 oz
5.
 6 lbs 2 oz
5
lbs
5 gal
1 gal
18 lbs
9 oz
3.
6 qts
2 pts
6.
11 lbs 4 oz
 2 q.ts
3 qts 2 qts
8.
10.
18 yds cis?.=..ft
11.
13.
4 hrs 30 min
14.
2 hrs 115 min
9 gal 2 gal
9..
qt
1
3 qts
5 ft. 9 in
12.
17 hrs 45 min
15.
1 ft 7 in
 6 hrs 50 min
PREASSIGNMENT D:
Multiply and reduce to simplest ,form.
ti
2 ft.
7 in X5
ASSIGNMENT D:
Multiply and reduce to simplest form. 1.
3 qt
2.
1 pt X 4'
1
hr 30 min X7
Ans 3.
5 gal 2 qt
4.
5 lb 9 oz X4
X3
40 31
13 qts 7 qts
1 pt
6 yds 1 .==y1 1 ft
Multiplication of Denominate Numbers
1.
21 lbs 10 (5z
 7 lbs 10 oz
14 ft 10 inches 5 ft 11 inches
12 hrs
7 min
 4 hrs 22 min
5.
1 qt. 1 pt X2
;
6.
X5
c
7.
3 lb 8oz
12 gal 3 qt X4
8.
1 32
.
2 hr 16 min X6
UNIT II
FRACTIONS
What Fractions Mean,
Lesson 1
You v11,teview the meaning of fractions.
Objective:
.
.
Rekfted Information:
Fractions are frequently used in our daily affairs. Iii the store we may buy a quarterpound of cheese, 1/2 dozen eggs, or 21/2 pounds of vegetables. We are familiar with the expression "onehalf off" when referring to sale merchandise.
A fraction is something that is less than a whole thing. Y2 lb of rice is less than a whole pound.
pound of cheese is less than a whole pound of cheese.
34 yard of material is less than a whole yard of material.
A fraction is composed of two parts. a.
The number below the line (or to the right of the line) shows how many parts the whole thing has been divided into. The number below the line is called the denominator.
In the fraction V; the number below the line is 2. it means the whole. thing has been divided into two equal parts.
In the fraction 1/12, the 12 means"the whole thing has been divided into 12 equal parts. Example: A dozen eggs can be considered one whole thing, divided into 12 separate eggs. b.
The number above the line (or to the left of the line) in a fraction shows how many of those parts have been taken or used. The number above the line is :Called the numerator. 1/2 1/12
You want 1 .out of the 2 parts . You want 1 out of the 12 parts.
You want 1/4 lb: the whole pound is considered,to be diyided into four equal parts, and you want 1 of them.
You want 3/4 lb: The whole pound is divided into four equal parts and you want 3 of them. .
Again: The denominator tells how many equal parts the whole has been divided into.
The numerator tells how many of the parts you are talking, about.
4'2 33
What you do with the numerator depefids oh the problem. ti
Additional t xample:
The fraction 1/8 is less than 3/8. In 1/8 you are talking about only 1 part out of 8. In 3/,8 you are talking about, 3 parts out of ,8. ASSIGNMENT: 1.
We can divide a pound into two halves (1/2) (1/2). The denominator tells us how many parts we are dividing the item into. Into how many thirds can you divide a pie? Into how many quarters can You divide a pound of butter? Into how many eighths can you divide something?
Into how many twelfths can you divide something?
2. In the fraction 2/3, we mean two out of three parts
.
What do we mean when we see: 1/3
3/8
1/5
5/12
4/5
7/8.
4
3.
4.
5.
Name the denominator in the following fractions:.
5/16,
7/64
9/16
1/2
3/8
1/12
5/16
7/64
9/16
1/32
3/8
1/12
Name the numerators:
Take a nickel out of your pocket and raw eight circles. Shade the portion indicated by the following fractions: 1/2, 1/4, 1/8, 378, 3/4,. 7/8, 3/16, 5/16
.4
4.3.34 el
7
a
Ci
6
6.
Write the following expressions as fractions:
One egg out of a dozen Six eggs, out of a dozen
'One quarter out of a dollar One cent out of a dollar Three minutes out of one hour
Three ounos out of one pound One quart out of a gallon
One cup out of a pint Three cans out of a case of twelve cans Thirty cents out of a dollar 7.
:..MMMi
Put the following groups of fractions in proper order, from smallest to larg' est:' a.
3/4, 1/4
b. 7/8,Y3/8, 1/8, 5/8, c. 5/16, 3/16, 7/16, 9/16
35
44
UNIT It
FRACTIONS
Types of Fractions
Lesson 2 Objective:
You will learn the different types of fractions. a
/
1
Related Information:
There are three different type's of fractions:
I
(The proper fraction (common).
Example: 4 In the proper fraction the numerator is smaller than the denominator.
The proper fraction is always less than one whole thing. The improper fraction. Example: EExample:
In the_ improper fraction the nuirierator is generally larger than the denbminator.4 4
Sometimes the numerator is equal to the denominator. The value of an improper fraction can be 1 or more than 1.
The mixed number.
Example: 274 The mixed number contains fraction (1/4).
whole number (2) plus a proper
When giving the answer to a problem, an improper fraction is usually changed to a mixed number.
A mixed number is often changed into an improper fraction to make the solving of certain fraction problems easier. Hoy to change an improper fraction to a whole number or mixed number: 8 4
Divide the denomitiator into the numerator:
4 into 8 = 2 (Answer) 8
1
Divide 7 into 8= 17 (Answer)
How to change mixed numbers into improper fractions: 13
4 ,,
Multiply the 1 times' the 4 (whole number X denominator) (=4 ); then add the numerator (3) = 7 , Place the 7 over the denominator of the fraction part: 47 (Ans.)
ExaMple: 5
3 8
5 X 8 = 40 +
= 43, over 8 =
ta
Just as a check, change the 43/8 bag' to a mixed number: 5
3
= 8) 43
= 56
40
(Back to where we started.)
3 4
1.
which of the following are proper fractions, improper fractions, and mixed numbers. 1
33
a.
1
b.
f.
'1'2
3
c.
2.
e.
2
g.
d. 1
h.
2
4
1
3
10
Change the following mixed numbers to improper fractions:
(
li
a.
b. ii 3.
781
,3
3
c. 54
e. 12 if
d. 71
f.
56
Change the following improper fractions to ndted numbers
I
a.
d 41_
3
g.
10
.
72
1,5_
4
16
c.,.1,,
e. 21. 4
;
11. t28
J.
25 5,
f 21
c.
4. How many pies do I need for 7 quarters? iv
5.
Change the following to improper fractions: 1
a. 2
4.
b.
541
c.
514.
d.
6ro
2 14
i.
,f. 4i
,
3
6.
e.
1
3 LT
t
m. 2 ii3
j. 61
n. 73
1
1
g.
61
k.
7?,
0.
5 316
h.
2?6.
I.
91
p.
108
Change to a mixed number or whole number: a. b.
14 3
e.
33 4
18
c' 12 d.
,
7 4
L
g h.
17 6
i.
20 10
j.
18
k.
5
27
32 4
25 6
28 3
46 8
12
4.6 37
85
m. To48 n. 16
o.
1000 2
202
P. 3
UNIT II
FRACTIONS
Lesson 3
Objective:.
Reducing Fractions to Lowest Terms :
.
You Will be able to reduce fractions to lowest' terms.
Related Information:
....,
It is common practice to reduce fractions to lowest terms and use them in that form. If we need 8 ounces of flour, we would ask for'1/2 pound, not 8/16 of a pound. If something took 30 minutes, we would say 1/2 hour rather than 30/60 of an hour. When we reduce fractions to lowest terms, we do not in any way change the value of the fraction.The fraction 2/4 has the same value as the fraction 1/2.
Fractions that look different but have the same. value are called equivalept fractions. When finding answers to problems; unless otherwise stated you must reduce, answers to fractions in their lowest terms. Some students have trouble reducing fractions to lowest terms. Below are a few different procedures which may help you. Procedure 1: 4
Reduce § to lowest terms..
Look for a number that
will divide evenly into both the numerator and the denominator. In some fractions, like the 4/8 above, the numerator itself will work as the
divisor.
4 4= divided by 4 = 1 8 divided by 4 = 2
.
Answer is 2
Procedure 2: 6
Reduce § to lowest terms.
If the numerator will not divide evenly into the denominator, look for a smaller number that will divide evenly into both the numerator and the denominator.
In this case the numerator 6 will not divide evenly into the denominator. We then look for a divisoir that will divide evenly into both numerator and denominator. Try the small numbers like 2, 3, .4, 5, 6, etc.
In this case, 2 does not work, because it will not divide evenly into 9. Try 3 next. Good = 3 will go evenly into both.
6 4= divided by 3 = 2 divided by 3= 3
Answer is 38
47
2
Procedure 3: a
100
Reduce
In cases where there are zeros ending both the numerator and denominator, we can divide by 10 or 100, depending on the fraction. A shortcut is to cross out the zeros.
You can cross out an ending zero
the numerator for every such zero in _the
in
t it
denominator. This is the same as dividing by ten. 140
1
1009'
To
Procedure 4: 26
Reduce
In the problem above, many students will decide that the fraction is in its 1 vest
terms and cannot be reduced. It is true that there are many fractions that cannot be reduced. Examples are: 5
9'
17 23
6 ,
11'
etc.
However, before making the statement that a fraction cannot be reduced, try procedure 4. Divide the numerator by a low number such as 2 or 3. This may provide you with a divisor that will divide evenly into both numerator and denominator. 26 <= divided by 2 = 13
26 <= divided by 13 = 2 47' divided by 13 = 3 Answer
39
39
Summary:
Reduce the following frac is s to lowest terms: a.
2.
Z 6
d.
24
9
36
g.
48
5 b. 10
e.
4 12
h.
25 125
c.
f.
3 27
i.
3Tir
198
60
Reduce the following fractions to lowest terms: 15
a.
d.
45
150)
g TO
TO
16
b. .1i 9c.
25 35
3
Rethice fractions to lowest terms where possible. Use whatever procedure is easiest for you. Two or more steps may be necessary in some cases.
ASSIGNMENT: 1.
2
h.. H
32
f.
12 16
,
b
48 39
10
25
4
f6
c'
rr
3.
Reduce thobe fractions which are not in lovirest terms: A 18
9
a. To
... 81
b.
e. 25
21 115
c. 16 ii 4.
A
h
ll
c 63
.
'6 72
16
16
15
A
1000
a. 100
"' 100
75 U. 100
125
190
e. 250
h. 380
125 c6 1000
f
1,
g. 2000
150 350
1.
4500 10000
'Reduce the following fractions to lowest terms:
6/12 of a dozen equals
dozen
4/16 pound of our equals
6.
9
15
Reduce the following fractions to lowest terms: 30
5.
27
g 54
pound
12/16 pound equals
pound
15/16 pound equals
pound
a
Making your own fractions:
The denominator represents the number of equal parts the whole has been divided into. Example:
A pie has been cut into 8 parts or slices. Make the denominator' 8. The whole pie = 8/8 If you gave away 1 piece, you would give away 1/8. You would have 7 pieces left, or 7/8.
In the problems blow, after setting up each fraction, reduce it to lowest terms if possible. a.
Three eggs out of a dozen
b.
Eight ounces out of a pound
c.
One spoon out of a dozen
d.
Eight 'cups out of two dozen cups
e.
Two parts out of a melon cut into four parts
f.
One teaspoon out of a tablespoon
g.
One cup out of a quart
h.
Three quarts out of a gallon
i.
a
,Seven inches out of a foot
j.
One No. 10 can out of a case of 6
k.
Five portions out of a No. 10 can containing 25 portions
1.
Three servings out of 25 servings prepared 40
,49
UNIT II  FRACTIONS Raisin Fractions to
Lesson 4
leer Terms
You will be tie to raise fractions to higher terms..
Objective:
Related Information: In the previous lesson we practiced i)ducing fractions to lowest terms. We indicated that ansArs are usually given in lowest terms. But it is sometimes necessary to raise fractions to higher terms in order to do certain types of fraction problems. This will not change the valulof the fraction.
Procedure:
21 is
to be changed to a fraction with a dendminator of 10. ?
1
= To
uiviae 2 into 10 to find the multiplier. 5
0
2) 10 1
X _5
2X5
5 is the multiplier.
5
10 Multiply both numerator and denominator by this number.
ASSIGNMENT: 1.
2.
Change the following fractions to equivalent denominators.
fractions hm;ing the indicated
a to 24ths
to 8ths
to 16ths
g.
to 9ths
to 1 Oths
h. i6 to 32nds
to 16ths
to 20ths
i. To to 100ths
1
Change the following fractions to equivalent fractions having denominators as indicated:
=
16
d 110
b 25 =
10
e. 57
a
c
2
8
= 32
f
= 100 10
g' 4
=
12 .
21
z. h. 5
20
= 12
d 3
6
J
41
50
UNIT II
FRACTIONS
Least Common Denominator
Lesson 5 = Objective:
You will learn how to find the least common denominator.
Related Information:
Fractions that have the same denominator can be added or subtracted, depending upon what the problem calls for. When fractions have the same denominator, they are said to have a comMon denominator.
If they do not have the same denominator, then in order to add or subtract them, the fractions must be changed to equivalent fractions with a common denominator. 1/8
3/8
1/8
1/4
5/8
These fractions all have the same denominator. The common denominator is 8.
These fractions do not have the same denominator.
If we needed to add 1/8 and 1 /4, "the denominators would have to be made the same. We must find a number that both denominators will divide into evenly. Like reducing fractions, finding a common denominator is sometimes simple, but at other times more involved. The easiest type is illustrated above.
The smallest number that all denominators will divide into evenly is called the least common denominator.
1/8 and 1/4 Try the 4. The 8 will not divide into the four it is not acceptable
therefore
Try the 8. The 4 will divide evenly into the 8, so .it can be used as the least common denominator. The above problem can be solved by procedure 1.
Procedure 1: When all the denominators will divide evenly into one of them, that one will b ?he least common denominator. To get both fractions above into equivalent fractions having a denominator of 8: (No problem here)
(We just learned how to do this getting 2. Multiply 2 X I)
51 42
divide the 4 into the 8,
We now have two fractions, 1/8 and 2/8, which are in a form 'where they can be added or subtracted. Here is another example: 2
1
and
'
mss'
r
All denominators will .divide evenly into 10, so 10 is the least common denominator. 1
2
5
10 4
2 5
3
3
10
10
Procedure 2: When one denominator will not divide evenly into the other, multiply one denominator by the other. For example,1
3
and
41
3 X 4 = 12 Use 12 as the least common denominator.. 1
4
1
3
3 12
(From the procedure you practiced in lesson 4.)
We now have two fractions with the same denominator, and we can add them or subtract them.
(
4
f2 an" 12
Procedure 3: Sometimes procedure 2 is difficult because the numbers are too large, or when there are three or more different denominators. For example,
44 and 8 and 3 Select the lamest number. In this case it is 8. a
See if the othe denominators will divide evenly into this number. The 4 will, but the 3 will not. Reject the 8 and try 2 )5 8 instead. 2 X 8 = 16. Again try each denominator: 4 will divide evenly into 16. 8 obviously will.
3 will not. Reject 16.
52 43
Try 3 X 8 this time. 3X8=
4 will divide evenly into 24. 8 will obviously divide evenly into 24 3 will divide evenly into 24.
Therefore 24 can be used as the least common denominator. 1 To complete the problem: ,f and if and
by the procedure of lesson 4.
484 andki and
become
Note:
2
3
It is not always necessary to have the least common denominator. The numbers
48, 72, and 96 would all have worked in this case, but the end result would require reducing. So finding the actual least common denominator will give you smaller numbers to work with and will save extra work in the final operations when adding or subtracting. ASSIGNMENT 1,
Find the least common denominator in the following problems: a. 8 and
I
1 b. rand
3
e. `Iand 74 and
d. 741 and 131 and yi
1
g. s and
is
15'6 and
31
and 1y
and
1
4 and
h.
1
1
c.
6
1
5
and T6
f. 32
and
_1
3
1
and
1
4
4
_1 6
and
J. a and 85 and i
a
k. 1 and 12 and i76
1.
6
1 an d 10 an d 12
Arranging fractions in order is sometimes difficult without first changing them to the same denominator. It is very obvious then which is the smallest, next etc. 2.
Arrange the following fractions in order, from smallest to largest: 1
a
7
5
8' if, 8
1 1 b. y, 4 ,
3 8
3
53 44
fl
J, 1 C.. 8' 4
3
1
16' 8
I d
5
5
.1 15
1
"
8
5
5
5'
71
1
1
' 20'
'
h. 310'
1
4"
5
a,
c
3
1 "2
'
1
1
1
'
3.
Which is larger, 1/3 cup or 1/4 cup?
4.
Which is larger, 2/3 cup or 3/4 cup?
54 4,5
UNIT II
FRACTIONS
Lesson 6 Objectives:
ri
Addition of Fractions
You will learn how to add fractions and mixed numbers. You will learn, how addition of fractions is used in food service.
Related Information.:
Fractions that have the same (common) denominator can be added immediately. 3
8
Example of fractions with a common denominator.
If the fractions do not have the same denominator : 1
+
3
You must follow the procedures outlined in. the previous lesson and change them so they do have a common denominator. 1
ct)
T4
+
3
2
becomes
+
3
Procedure: Rures for adding fractions:
They must have a common denominator. If they do not, change them so they do have
a common denominator. Then add the numerators, using the same
denominator. 1
Note:
t
3
=
4
Answer
ET8
Fractions can be added either horizqntally or vertically. It is usually, easier to add mixed nunibers vertically. 21. Add the fractions (if they have the same denominator) 7
+ 58
Add the whole numbers. Reduce answer to lowest terms.
Tr = 7 + 1
78
2
2 = SET = 8T1 Answer
Nome how you are combining many of the procedures learned in the last few sections. When you reduce 189 it becomes 1 and I. The 1 is added to the'/, and the 8 is reduced
too.
55 46
,
Find the least common denoininator. Change each fraction
Add:
as described before.
Change each fraction as described before.
Add numerators, placing the sum over the common denominator.
Ans er
Reduce improper fraction.
ASSIGNMENT:
(Reduce all answers to lowest terms) 1
1.
2.
34
+
1
2
1
6.
28
4
3.
+ 443
3
494
5.
3
8T
4
9 16
333
I
9.
4 1/4
+5
1/21+
10.
5
2/3 + 8 3/4
11.
1
1/2 + 5 1/16
12.
5
3/10 + 8
6
5/8
13. Joan worked part time as a waitress:, Monday 31/2 hours, Tuesday 31/2 hours, Wednesday 33/4
hours, Thursday. 334 hours. How many hours did she work that week? 47
56
4.
1
73 1
14. Pete worked the following hours. What was his total for the Week?, Sunday 81/2, Monday 9, Tuesday 61/2, Wednesday 8%, Thursday 8, Friday 10'4. 15. Sue worked the following hours.,What was her total? Wednesday 7'4, Thursday 81/4, Friday 101/2, Saturday 8'4, Stinday 6
16. The following quantities of materials were used in the kitchen. Find the total of each to the nearest whole unit. .00 a.
Flour:
b.
Eggs:
1
i2 doz,
3
1
2T3. c, 44
L.
3
1
1,T c, 3y c ,
1
2T2 doz, 2s 21oz,
1
36
doz.
4.
.1b, 21 lb, 316 lb, 11 lb.
c.
Butter:
d.
Milk: 14 qts,
1
4
qts,
1
1
qts, 3 y qts.
1
0
57 48
0
UNIT II
FRACTIONS
Lesson 7 Objectives:
Subtraction of Fractions You will learn how to subtract fractions and mixed numbers. You will learn how subtraction of fractions can be used in food service.
Related Information:
Subtraction of fractions has similar rules to addition of fractions, namely, in order to subtract fractions the denominators must be the same.
if the denominators are not the same, change the fraction to an equivalent fraction containing the same common denominator.
It is advisable when subtracting fractions to place them vertically (one above the other).
A subtraction problem can be read indifferent ways: 1
Subtract
5
3
from
5
or
33 minus
or
3 5
1

To complete the aboVe problem, subtract the numerators. 1 front' 3 equals 2. The lansWer is 2/5.
(Note that the denominator remains the same in the answer: .
Here is a different type of problem: 7 8
1
4
(Note
Arrange vertically
that the denominators are not the same.) _7
8 1
Change to common denominator:
8 2 8
Then
5 8
4 bts ract i
To subtract a fraction from a whole number: 8
5
116 116
5
Borrow 1 from the 8 and change it into a fraction. Since we are dealing viiith 16ths, the 1 becomes 16/16ths.
Subtract the 5 from the 16, getting 1, to. make the fraction part 1.6.
Subtract the 1 from the 7, getting 6 for the wholenumber
116
part.
6116
Answer 49
Borrowing in subtraction of fractions gives many students a difficult time. 0,
When the numerator of the top fraction is smaller than the numerator of the bottom fraction (after changing both to the same denominator when necessary), then it is necessary . to borrow.
6 18
_78
Yon can only boriow from the whole number (6). You borrow 1, making the 64a 5.
Change the 1 into a fraction, using the common denominator. 8
sT
/. 8
9 7 8
1
Since we are working with 8ts, change the 1 to 8/8th. 8 plus
1
F
=
9
7 from 9 = 2. Fraction part of answer is 2/8. olenumber part: nothing from 5 = 5.
Redifeto
(Answer)
5
Another way to look at the mcess of borrowing: Since you are borrowing 1 from 6, bring the 1 over to the fraction 1/8. Now you have 5 and 141 .
The 1131 is a mixed number; therefo9 re change it
to an improper fraction. It equals T3 .
After you have the 9/8, follow the same"procedure as above to subtract. ASSIGNMENT:
(Reduce all answers to lowest ser,Ms.) 1.
L
Subtraction with the same denominators: a.
3/5
1/5
b.
7/8
3/8
c.
5/7 17 2/7
d.
3/4
e.
15/16
1/4
5/16
50 .
59
2.
f.
5/8
1/8
g.
7/16
3/16
h.
4 1/8
i.
12 5/16
4
j.
8 5/12
3 1/12
2
.1/16
Subtraction with different denominator a.
5/8 minus 1/4
b.
9/16 minus 3/8
c:
3/4 minus 7/16
a
7/8 minus 1/2 .e.
1/2 minus 3/8
f.
1 3/4 minus 5/8
g.
8 6/8 minus 2 3/4
h.
200 1/2 minus 45 1/8
i.
24 7/8 minus 17 1/4
j.
14 15/16 minus 2 3/8
Subtraction requiring borrowing: a.
6 3/5 1 4/5
b.
4,1/4
c.
12 1/2
4 3/4
d.
18 1/4
6 1/2
e.
2 1/8
5/16
f.
8 1/4
4 2/3
g.
11
h.
12 1/16
3 S/16
i.
340 1/8
245 1/2
2 3/4
21.
1/3
36 1/2
2 1/4
18 5/8
V
51
Word problems: 4.
Four and one quarter pounds of vegetable fat were issued by the storeroom. Two and dneeighth pounds were used. What remained at the end of the meal?
5.
There were 2 2/3 dozen oranges in the refrigera
tor. The salad cook used 1 1/4 dozen. How many dozen were left? 6.
25 1/4 lbs. potatoes minus 10 3/4 pounds.
7.
7 gallons of milk minus 4 1/4 gallons.'
8.
The cafeteria used 3 *10 cans of apricots last week. Each can weighed 6 1/2 lbs. What was the total number of pounds used?
If there were 5 *10 cans in the storeroom at
the beginning of last week, how many pounds were left?
4
1,
1 52
UNIT II
FRACTIONS
Multiplication of Fra ions
Lesson 8
1 Objective:
You will learn how to multiply fractions and mixed numbers.
Related Information:
In the previous two units we found that the rules for addition and subtraction of fractions were the same in that they both required the same common denominator. This is not true for multiplication of fractions. Multiplication, and division of fractions are closely related. They do not require a common denominator.
As a worker in the foods trades, you will often have to multiply fractions. You may need to change the amounts ofthe ingredients_in a recipe so as to get, say, half as many portions, or threefourths as many portions, or 11h times the number, and so an/` You may need to calculate time and a half to check up on your pay. You would 6e surprised at how often you will need to do this. There aredifferent combinations involved in multiplying fractions: 1
a. A fraction times a fraction: y X
2
X 10
b.
A fraction times a whole number:
c.
A mixed number times a fraction:
d.
A mixed number times a mixed number:
1
32 X
7
T3
24 X ft
Procedure: 1.
Fractions are easiest to multiply in the horizontal position (as shown above)
2.
Prepare mixed numbers for multiplication by changing mixed numbers to improper fractions.
3.
Place whole numbers over 1 to put them in fraction form. This does not change their value.
4.
Multiply all numerators.
5.
Multiply all denominators.
6.
State all answers in lowest terms.
the symbol "X"
Multiplication may be indicated by:
the word "times"
the word "or'
62 53
Type A : Multiplying a fraction by a fraction. 1
2
3
8
1
2=
X
XL 4
1
(1 X 1 = 1)
.=
4
( 2 X 2 = 4)
3
( 3 X 1 = 3)
3 2 ' ' ( 8 X 4 = 32)
Type B: Multiplying a whole number by a fraction. 1
Place' the 10 over 1:
X 10
1 , 10 4^ 10
1
Ti X
10 1
10 = a (1 X 10 = 19) Multiplying numerators 4
.2== <= ( 4 X 1
= 4) Multiplying denominators
is s an improper fraction. Reduce it to lowest terms.
= 242 which iis further reduced to 1
Type C: A mixed number times a fraction. 7
Change mixed number to improper fraction.
3i X F3 7
2X
( 7 X 7 = 49)
49
7 7
16 G c ( 2 X 8 = 16) a1
'16 Type D : A mixed number times a mixed number. 2713 X 1i35 11
4 X
Note :
Change all mixed numbers to improper fractions.
13. 143
(
32
(
8
11 X 13
4X8
= 143) = 32)
When you multiply any number by a KoTer fraction, you will always end up with a smaller number than you started with! If you don't, then you have surely made an error. Go back over the problems above (types A, B, and C) and 'check this for yourself. Can you explain why this is so?
Additional information on procedure: a.
You can multiply more than two fractions at a time. 1
3
2
6
30 6
30. 7
1
( 1 X 3 = 3, 3 X 2 = 6) ( 2 X 5 = 10, 3 X. 10 = 30) kmeauce (Reduce
63
to lowest terms.)
ti
b. Similarly, you can multiply two or more mixed or whole numbers or different combinations of them. c.
You can cancel to save time and make the multiplication easier.
You do not have to cancel. If you do not cancel, your answer will come out the, same, but you will do a lot more work.
10 v 9
Whe the numbers in numerator and denominator have common factors, you can cancel them. (A factor of a number is a smaller number that will divide into the larger number evenly.)
In the above example, 10 irl the numerator and 25 in the denominator have a common factor 5. That is, 5 will divide evenly into both 10 and 25. 33 X
9
There is another common factor: 3 will divide evenly into 33 and 9.
5
3
6 ,$5 11
5
<= (2 X 3 = 6)
55 4:= 4=' (11 X 5 = 55)
You can also cancel where you have three or more fractions. Still follow the rule of dividing by a common factor in numerator and denominator. The original number.can be canceled once, and the new amount canceled a second time. The problem gets shorter and easier with each cancellation. ASSIGNMENT, Part A: 1.
4
7.
9 3 10 X L T
3.
X 9I
.
4
48 X
10. 22
9.
X 423
11.
14 4
31 X if
14.
1 IT X 1T1 X2
5
3 X 135 1
3
5 8
X
7X
2
83 X 53
12.
2r X 2i
15.
21 X,)
1
1
cry
13.
64 55
10 X 2
ASSIGNMENT, Part B:
P/A
1.
V2 of 48
4.
Vs of 524
7.
2.
1/2 of 32c
3.
1/2 of S60
A
5.
V4 of 98
6.
2/5 of 45a
3/10 of $235
8.
5/8 of 8158
9.
5/12 of $2,400
10.
1/2 of 81.80
11.
'/a of 82.40
12.
of $3.20
13.
11/2 times 12
14.
21/2 times 16
15.
Was times 144
16.
How many pieces in 5/6 of a dozen?
17.
How many pieces in 3/4 of a gross?
18.
How many ounces in 1/4 of a pound?
19.
Find the cost of 1/2 dozen at $1.80 a dozen.
20.
Find the total weight of 5 *10 cans weighing 634 pounds each.
t.
ant
56
UNIT II
FRACTIONS
Cha yt,. a Reci e
Lesson 9 Objectives:
You will learn how multiplication of fractions is used in food service. You will practice changing a recipe by means of multiplication of fractions.
Related Information:
A standard recipe is one that has been designed for a set number of portions, for example, 25 portions!, 50 portions, or 100 portions. It is sometimes nec ssary to take a ivandard recipe and change it to serve more, or f er, people.
If we had a standard recipe that served 25 people and w.e wished to make 50 portions, we would simply multiply each quantity by 2. Another example:
6 lbs onions (for 25 portions) to 100 portions
25 divides into 100 four times the quantity by 4.
therefore multiply
." 4 X 6 lbs of onions = 24 lbs of onions for 100 portions
In some cases we may wish to make the portions smaller. Fractions can be useful in this situation. Our standard (for example) may serve 50 people, and we wish to make only 25 portions: 25 (portions) disired 50 (portions) 'standard
neduce the fraction to
1
of each quantity. We could also use simple division and divide each quantity by 2. Take
Example 2: Standard recipe: 50 portions; we want 10 portions. 5100
sdtesirand/dry
Therefore take + of each quantity.
= y X i =4= 111bs'
X 6 lbs 1
What is 5 of a lb?
Hint; 5 of 16 oz.
Full final answer is 1 lb and 3 oz (approximately) a
66Q 57
ASSIGNMENT:
1. '/z Of 4 oz of butter:
2. 14 of 2 dallons of milk is
gallons or
3. 3/4 of 3 gallons of clams is 4.
quarts.
gallonsor
quarts.
of 6 lbs of potatoes:
5. 1/4' of 8 oz of tomato puree:
6. Your recipe serves 50 people; you wish to feed 25. Set t4p a fraction in lowest terms to represent the quantity you need. 7. Your recipe serves 100 people; you wish to feed 25. Set up a fraction that you can use to 'Multiply each quantity in the original recipe. 8. Your recipe serves 100 people; you wish to feed 30. Set up the proper fraction to use to multiply each quantity.
9. Change the following recipe to 12 portions. (Hint
Baked stuffed pork chops. Yield:
use a reasonable approximation.)
50 portions
ingredients
Standard
12 portions
Pork chops, 6 oz.
50
Basic bread stuffing Wholekernel corn Brown sauce
21/2 qts
1 lb 1 gar
10. Change the following recipe to 30 portions. (Give rearistic amounts.)
Ham croquette mixture
Yield: 50 portions
Ingredients
Standard
Celery, minced
1 lb
Onions, minced
1 lb
Green pepper, minced
1 lb
Butter or shortening
11/2 lb
Bread flour
11/2 lb
Hot milk
2 qts
Prepared mustard
I/4 cup
Dry mustard
2T
Cooked chopped ham
8 lbs
Parsley, chopped
1 cup
67 58
30 portions
.
U. Change the following recipe to 40 portions. (Give realluic amounts.) Lamb a l'lndienne.
Yield: 50 portions
Ingredients
'tr
Standard
Lamb, boneless and cubed
40 portions
17 lb
I
Water
2 gal:
Salt
2 oz
Butter
1 lb
'Curry powder
4t
Flour
8 oz
Onions, chopped
3 lb
Apples, raw, with skins
6
Ham, chopped fine
14 lb
Tomatoes, medidm
1 421/2 can
earn
1/2 gal
12. Change the following recipe to 15 poitions. (Give realistic amounts.)
Irish lamb stew.
Yield: 50 portions
Ingredients
Standard
Water, boiling
2 gal
Lamb, fores, cut in 3/4" cubes
17 lb
Potatoes, sliced
6 lb
Pearl onions
100
Potatoes, Parisienne
100
White turnips, Y2" cubes
1 pint
Carrots, 1/2" cubesW
1 qt
Salt and pepper
to taste 8
68 59
15 portions
a
UNIT II
FRACTIONS
Division of Fractions
Lesson 10
You will learn how to divide fractions.
Objective:
Related Information:
At times it is necessary to divide a number by a fraction. If you understand how to multiply fractions, y.o7 will have no trouble dividing by fractions. To divide by a fraction, invert the fraction (turn it upside down) and multiply. It's as easy as that! dividing a fraction by a fraction.
Example 1
3 43 ÷ i ;Turn the IT upsde upside down and an change the sign of the operation.
''
3 v. 8 r 3
Now multiply in the same manner as in lesson 8.
 74
(3 X 8 = 24 )
24
(4 X 3 = 1.2)
(
12
2 (AnsWer)
dividing a whole number by a fraction.
Example 2
Place the whole number over 1 and proceed as above.
24 + 24
1
1
4 96_
X
=
(Answer)
dividing a mixed number by a fraction or mixed number.
Example 3
Change the mixed number(s) into improperfraction(s) and proceed as above. 1
9 2 9
1
Change 44 to an improper fraction.
1
Invert divisor and,multiply.
T3
X
8
(9 X 8 = 72)
72
(2 X 1 = 2)
2
= 36 (Answer)
Take each step carefully......Don't try to' combine steps. That's a gOod way to make a mistake.
Note that when you divide by a proper fraction, your answer. is .larger than the number you started with. Do you understand that a fraction is less than a whole? Therefore if, for example, we were to divide 1" by 1/4, our answer would be. larger than 60 \52
6
7 1/4 goes into 1" four times. Check this by working it as a division problem. How many Vzcups of milk can we get from a gallon?
1. A gallon contains 16 cups. 2.
Divide 16 by 1/2.
16 3 '11 X f
32 (half cups)
ASSIGNMENT: 1.
13 "
2.
13
4.
16 ÷
3.
7
7.
4 ''T
1
.
1
8
10.
,113 = 26
12.
1 3 12. X 271
14.
16 oz
A 12 .
1 aL 8
2
3
1
8
3 1g
14
14=
9.
1S+ 4
11.
3 . 3 24 "r
13.
1Tf 7. 3 X 24
15.
16 oz = 2+
70 61
6.
1
.
2
1
UNIT III
ARITHMETIC OPERATIONS
Lesson 1. Objectives:
Addition of Whole Numbers You will review the addition of whole numbers. Ybu will gain some experience in adding figures on an adding machine.
"Do you mind if
we just sit here
and count calories
for a while?"
Related Information:
Addition is basic to working with numbers. Inthe field of commercial foods, you may have to fill out guest checks, check orders, work out schedules, or compute costs in preparing meals.
You can improve your ability to add by practice. Adcuracy is essential in the everyday world of work. Consider how embarrassing it would be to hand a customer an incorrectly .totaled check:
Many restaurants provide adding machines for their employees, so as to prevent errors of this sort. It would be great if you could always depend upon having an adding machine handy. Unfortunately, you' cannot. Therefore you must be able to add accurately, and with reasonable speed. HOW TO AVOLP ERRORS: 1.
Copy numbers correctly.
2.
Write your numbers neatly and in
3.
Doublecheck your figures by adding again from the opposite direction.
wht columns.
A
4.
Doublecheck yo
5.
Watch carefully for the placement of decimals.
figures by estimating.
71 62
.
When working with a long column of numbers, you can divide the column in half and work with two shollqr coltlmns.
When you see the following words or signs, it means add: "sum," "total," "+" or "'addition." problems, you will be expected to first make all the calculations and then, if an adding machine is available, check your work on the machine. In the assignment
ASSIGNMENT:
A. ' Add the following: 1..
86
.
78 46 32
\2.
74,
63\
22 . v.
6.
33
48 24 17
35 46
11.
86. 1.27
3.94 4.15 5.34
3.
97
99 86 74 82 102
4.
643 239 103306 709 743
12.
8.
438
9.
47 37 .........
162 321 741 246 643
S7.85 8.56 .55 2.35 14.77
13.
823.43 18.62 59.79
11.32.
32.54.00 179.00 1567.00
3.18 67.34
436.00 37.00
63
57.89 ,
50.84
24.86
L._
17. $5468.00
72
89.24
9.87
C.947
.74 .18
16. $12.14 8.04
10. S 76.43
434 162 301 741 642
7.40 15. 868.54 43.23 42.78 34.14 93.24
98 36 94 60 26 57
5:
.73
d............. 7.
69 56 64
4
14.
$2.91 6.89 .32 1.12 4.76 2.13
18. 5347.23 64.22 11.11 126.66
57.27 55.34
qv
B.
Copy the following figures in vertical columns and add them.
1.
99 + 295 + 68 + 13
2.
8, + 108 + 22 + 26 + 15
3.
65 +
4.
26 + 189+ 12+ 74 + 14
5.
11 + 12 + 7 + 63 + 148
6.
::38 + 7 + 106 + ,14 + 678
7.
84.65 +
8.
8 .08 +
9.
8 .75 + .45 + .19 + .34
10.
9 + 200 + 32 +
5
2.35 + 1.07
+ .94 +
1.00
8234.88 + 49.87 + 2.36
73 ,
UNIT III
ARITHMETIC OPERATIONS
The Guest Check ,)
Lesson 2 Objectives:
You will learn how to fill out a guest check and why each part of it
is
important. You will gain practice in addition by working with guest checks.
Related Information:
The guest check is a record of what the customer has eaten. The guest check is different for each restaurant. Some are preprinted (see next page). The preprinted form is used where there are a set number of food items offered. It is simple matter to check off each item on such a guest check: this saves time and errors. The preprinted check shown is from a pancake house. Similar checks are in use at many of the fastfood places. The guest check we use in school is a simple form. Look at the empty spaces at the top. It is not necessary in school to enter the table number or number of persons fed. In a restaurant, however, it is. Where more than one person is covered by the bill, it is important for the cashier to know this. She must look to see that all customers walking out have properly paid their bill.
The checks are numbered, and this may be useful for recordkeeping by the office.
The "server number" is u Vul to show the amount of work one person has done. Where waitresses rotate assignme its, this can nt e sure that each one has had a fair number of customers. Waitresses.receive tips whe they serve; therefore someone who has served fewer customers may make less money. olt How to fill out the guest check. (Demonstration with overhead projector)
6VEST (HECK :KOLE P.0
NO OENSOr.c
SERVkN NO
CHECK NO
17694
1. Items in the top row were explained above.
cs
2. In first column, enter the number or quantity of each item.

3. Describe the item in the center section.
4. The two columns onthe right are for the amount of each item. Remember
I
to keep the dollars and cents in the proper columns. Keep columns neat for easy addition. r I
I
5. Total up columns by adding.
6. Look up tax on tax chart and enter $
below total.
7. Add tax total to get full amount to be paid.
65
.74
The PrePrinted Guest Check
1. Note: All items are printed
on the form, saving time
PERKINS' PANCAKE HOUSE PERSONS
and energy. This also keeps the guest check neat.
BUTTERMILK
2. Persons, table, and waitressnumber explanatory..
are
BANANA
self 
3. Enter quantity in lefthand column. Room is also provided for an entry next to the description of the dif
WAITRESS
TABLE
...,
ferent types of pancakes. 4. Note these abbreviations.
BUCKWHEAT
.
SWEDISH R. FRENCH R.
.BLUEBERRY
PECAN
DOLLAR6
STRAWBERRY R.
CORN
DOLLAR15
PEACH R.
COCOANUT
HAWAIIAN
APPLE R.
CHOC. CHIP
POTATO
SOUR C. R.
PIGSALANKET APPLE WAFFLE
HAM WAFFLE
BLUE WAFFLE
STRAW. WAF
BACON WAF
PECAN WAF
COCOANUT WAF PEACH WAF
PLAIN OMEL
HAM OMEL.
BACON OMEL.
CHEESE OMEL.
H. & C. OMEL
MUSH OMEL.
MINCED HAM & SCR.
UP =
HAM STEAK
PO =
EGGS:
OE
UP
PO
SCR
JR. PLATE
OE
UP
PO
SCR
HAM & EGGS
OE
UP
PO
SCR
BACON & EGGS
OE
UP
PO
SCR
SAUS. & EGGS
OE
UP
.P0
SCR
L SAUS. EGGS
OE
UP
PO
SCR
SIDE: 2 EGGS
OE
UP
PO
SCR
R= R=
M= W= B.L.T. =
5. Note how clearly the total, the sales tax, and the gross total are shown. This is particularly helpful for the customer. 6. Note instructios to pay the cashier.
II
FRENCH TOAST
PL. WAFFLE
dr
CE=
235702
j
,
SIDE: 1 EGG
SIDE: HAM
SCR
PO
OE
BACON
S
S.
L SAUS.
DEL. STK. R. M. W.
CHICKEN
TUNA PLATE
FRIED SHRIMP
FISH
CHOP. SIRL. R. M. W.
PERK. BURGER R. M. W.
HAM SAND.
B.L.T. SAND. HAM & CHEESE
TUNA SAND.
ROAST BEEF SAND.
CORN BEEF SAND.
CHEESEBURGER
S. JUICE
L. JUICE
MELON
SODA
H. CHOC.
GP. FRUIT
COFFEE
TEA
MILK
TOAST
TOTAL SALES TAX
PLEASE PAY CASHIER
66
75
O
GROSS TOTAL
ASSIGNMENT A:
Problems 1  8 on the next page are to be done on the eight blank guest check forms supplied in this book.
Each problem indicates what has been ordered by customers at the CLAM HUT restaurant. Do each problem on a.separate guest check. Look on the HUT menu for the
price of each item. Look each. item up carefully. A shrimp salad sandwich is very , different from a shrimpsalad platter.
Use the tax chart below to compute the tax on your guest check. Notice that the amounts of the purchase are given in "ranges": .11.to .2 ,.21 to .40, etc. If the amount of the purchase is 11 cents, you put down 1 cent tax. If tale amount is 16 cents, you still put down 1 cent tax the amount is .22, how much would you put down? If your answer is 2 cents, y are correct.
if the bill comes to over 810.00, take the amount over 810.00, look that up on the chart, and add it to the 50 cents for the first $10.00.
4.60 = .23 tax 10.00 = .50 tax .73 Total tax
Example: $14.60 bill
8%  SALES TAX Amount of Purchase
$ .11 to $ .20 .40 .21 to .60 .41 to .80 .61. to .81. to $1.10 $1.11 to 1.20 1.21 to 1.40 1.41 to 1.60 1.61 to 1.80 1.81 to 2.10 2.11 to 2.20 c2.21 to 2.40
2,41 to 2.61 to 2.81 to 3.11 to 3.21 to 3.41 to 3.61 to 3.8]. to 4.11 to 4.21 to 4.41 to 4.61 to 4.81 to
2.60 2.80 3.10 3.20 3.40
3.6 3. 4.10 4.20 4.40 4.60 4.80 5.10
Sales Tax
,
r.01
Amount of Purchase
$5.11 to $5.20 5.21 to 5.40 5.43. to . 5.60 5.61 to 5.80
.02 .03 .04 .05 .06 .07 .08 .09 .10
5.81 to 6.10
6.11 to 6.20
6.21 to 6.14 6.41 to 6.61 to 6.E1 to 7.11 to 7.21 to 7;41 to
8.11
.12 .13
y.1 to
.14 .15 .16 .17 .18 .19 .20
il.Ea. to .
8.11 to "8.21 to 8.41, to
8.61 to
6.6o 6.8o 7.10 7.20 7.443
7.60 7.80 8.10 8.20 8.40 8.60 8.80
Ma to 9.10
921
9.11 td 9.20
.23
9.41 to 9.60
.22
9.21 to 9.40
9.61 to 9.80
.24 .25
9.$1. to 10.10, 67
76
Sales Tax
$ .26
.27
'.28 .29 .3o .31 .32 .33
.34 .35 .36 .37 .38 .39 .40 .41 .42 .43
.44 .45 .46 .47 .48 .49 .50
\
*Try the following: a.
754
total.... tax
d. S1V80 total
b. S1.24 total ... tax,
c. $5.60 total o
tax
e. S15.20 total .. tax S22.99 total ... tax =
. tax =
ASSIGNMENT A: 1.
Frank Taylor ordered the following at the Clam Hut restaurant: A cup of clam chowder, a combination hot seafood platter and iced tea. (Don't forget to write the item out on the guest check.)
,
2.
Barbara Henson ordered 1/21dozen clams, fried shrimp, ice cream cake roll, and milk.
3.
The Kozak family oc foul' cordered: 3 cups of clam chowder, 1 lobster bisque, a bucket of steamers, .fri0 clams, 1 baked bluefish, 1 shrimp salad platter and 1 chicken in the basket. 4 large soft drinks completed their order.
4.
Joanne Jones ordered an appetizer of shrimp cocktail and an order of fried oysters. She completed her order with coffee and cheesecake. .
5.
Rochelle aid Mike went out to dinner together and ordered a clam bucket of steamers, 2 cups of clam chowder, 1 fried scallops, 1 stuffed flounder. Rochelle had a large soft drink' and Mite had iced tea.
6.
7.
Lucy dropped into the Hut for lunch and ordered tomato juice, a hamburger basket, and hot chocolate.
The Carr family of four ordered 2 tomato juice and 2 shrimp cocktails, 1 order of 1 cold seafood platter, 1 lobster salad platter, 1 hot seafood combination, 2 milks and 2 coffees.
,broiled fillet, 8.
Betsy and Terry went to the Hut and ordered 2 shrimp cocktails, 2 cups of clam chowder, 1 fried shrimp and 1 fried soft clams, 2 soft drinks, and 2 ice cream rolls.
en 111[1.
.1)7111ftks,V;
Alidt
77 68
c
The STEAMERS CLAM BUCKET
2.59
.
Exam Butter and Broth
ItegdeVt4
Cup
25
Tomato Jut= Cup of Clam Broth
CLAMS ON THE HALF SHELL
.25
Baked Stuffed Clams Shrimp Cochtaol Cocktail
1.75 1 75 2.50.
.
1.50
Tuna C.lad Platter Foist Platter (fried or hooded).. Fried Smolt& .. Baked Stuffed Clams .
.
.
Chers Seafood Iltad Fried Soft Clams
.
.
Baked Clanaf
Baked 03:3 Fried Maryland Oysscr. s Slump Salad Platter ..... Daft o140 Crab Crab Salad Platter
Stuffed Ftoundat
.
Fried Scallops (or ETTO3f£11).
Lents: Salad Platter
...
2.93 2.93 2.95 3.25 3.90 4.29 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.50
COMBINATION HOT SEAFOOD  A Hearty Eater' Delight ...Pilot, Shrimp, Scallops, Clams, Fronch Frlos
cold booted Lobstor, Shrimp Salad, Kind Crab
4 .0
ALASKA_ N KING CRAB LEGS and CLAWS
5.25
.0
PRICED ACCORDING TO THE MARKET
NORTH AMERICAN LOBSTERS
Sandwiches
Fried Dtrloip ......
CHIX
75 1.00 1.50 ........
Shrimp Salad Soft Shell Crab Crab Salad Lad sMr Salad
5.75
Salad. Fronch From and Coto Slaw
rQ .494 S'ete. Frond Soft Clem
Colo Slaw._ 5.70
COLD SEAFOOD PLATTER  Half a
All Pfeffer, oh hob (rent h loses role shoe order ash,. and a Inca,' salad frostier, A sus, ode of Mr hoora dressily Shrimp or Oil and Vinegar err avaddtv,
Filet
.75
te gat,
ALL CHILDREN'S PLATTERSHALF PRICE
Tuna Salad
LOBSTER BISQUE Cup
2.40
.7t oat
Frial Shrimp
MANHATTAN
CLAM CHOWIt
13
1=420 AVAILADL al
1/2 Doren 1 Dozen
HUT
ALL LOBSTERS ARE PRICED ACCORDING TO SIZE
1.550
Bak, d 1 r,hver Idle, I mu In Prtvart.
1.93 1.93 1.163
3.00
2 LBS.
3 LBS. & UP
11/2 LBS.
Sea Sweets
se\ei sod.
.
.
Baebets
Hot Dog erizket ff3so.n9er Basket Cheimburcrr Baskin California Basket Chicken in the Basket
/fail Ii V
1 25 1.25 1.35 1.00
leo Cream Caho Roll Jolla Pudding
Chsocake
.50 .50
60 1.00
Tea Coffers
Sanka
Milk Ica Tea
2.93
Soft Drinks
lids
Tab
II11111 Fr1C, dltd Irph 15/1111.
Hot Chocolate
7 69
0
.25 .25 .30 .30 .30 .30 .35 .35
GUEST (HECK
UEST (HECK Table No.
No. P
ns
Server No'.
No. Persons
Tebis No.
Server No.
Check No.
17694 _,..
,

A
Nw
I r
.
,
.
1
,
..
P
I ..
(VEST (HECK Table No.
Table No.
Gerserr No.
No. Pertain
1
No. Persons
Server No.
Check No
17697
CAI 6
)1
a
.
,
. a
.
4 3n
a
41
.
A
79 70
.
GUEST (HECK
UEST (HECK' Tattle No.
cneck No.
No. PIM Crif
1
,Table No.
Server No.
No. Persons
Oerver NO.
7615
769 4
..,
GUEST OM Table No.
. No. Persons
Check No .
6LIEST, (HECK Table No.
Salver No.
96
Check No.
No. Persons
Server No
17697
14.....
.
IP, ,
.
.
...
)1 .
A _
r
.. Ass
A
80 71
.,
_... ,
ASSIGNMENT B: 1.
Total Joanne's weekly tips: Monday 88.45, 'Tuesday 87.90, Wednesday $6.90, Thursday 85.50, Friday 810.25. the following tips: 812.75, 810.35, 89.70, 811.80, 813.20. Find the sum of Sarah's tips for the week.
2.
Sarah earned
3.
Karen
earned ,the following weekly wages for October: 8125.70, 8114.20, 8109.60 and 8120.85. Find her total for the month.
4.
Mrs. Brown's wages amounted to the follaring for the month:
8156.23, 8174:55, $118.45, 8166.23. Find the total of her wages for the month. 5.
There were six outgoing orders for the diner on Monday, for 814.65, 89.80, 86.75, 83.80, 8.75, and 87.90. What does this 'total?
ASSIGNMENT C Use
Bakeshop Supplement
the bakesh6op pricelist and order, blanks for the following problems:
1.
Mrs. Kurtiak ordered the following items from the bake shop for Oct. 15th: 1 dozen dinner rolls, 1 rye bread (Small), and two lbs of miniDanish.
2.
Mrs. Jones ordered a layer cake (large cream), a dozen apple turnovers, a halfdozen evairs, and one coffee ring. She is going to pick up the order on Nov. 30.
3.
Mr. Delaney ordered 1 large apple pie, 1 large peach pie and a dozen cream tarts. In addition he selected 1 large pumpernickel and 3 'lbs of rye bread. The date of his order was June 12th.
4.
Mrs. Cohen ordered 2 dozen onion rolls, 1 large chafe, and 3 dozen filled danish pastry for Nov. 8th.
5.
Mrs. Brown is celebrating her anniversary on January 25 and placed an order for a singlelayer sheet cake to be picked up that day. She left a 83.75 deposit.
6.
Mrs. Stevens placed n order for 1 dozen jelly donuts, '/2 dozen cream donuts, 1 small fruit pie, 3 lbs tter cookies, and 4 dozen large hard rolls, all to be picked up on November 24.
7.
Mrs. Wersan left aro order for October 10, for 9 lbs of miniDanish, a small white bread, a large rye bread, a coffee ring, and 6 charlotte runes.
8.
Mrs. Soto picked up 2 coffeecake loaves and a large white bread, and placed an order for a doublelayer sheet cake, to be ready December 23. She paid the full amount for everything.
72
81
I
BAKESHOP PRICE.LIST DONUTS, PIES, CAKES, COOKIES
BREAD AND ROLLS
DINER ROLLS
.05
JELLY DONUTS
10
LARGE SOFT ROLLS
09
CREAM DONUTS
12
SMALL HARD ROLLS
05
TWIST AND RING DONUTS
10
LARGE HARD ROLLS
09
LARGE SUGAR COOKIES
06
RYE ROLLS
.12
BUTTER COOKIES
ONION ROLLS
09
BUTTER COOKIES
TWIST ROLLS
15
BUTTER COOKIES
BAGELS
.09
SMALL FRUIT PIES
HOAGIE ROLLS
10
SMALL CREAM PIES
S 1 30
SMALL WHITE BREAD
.25
LARGE FRUIT PIES
Si 30
LARGE WHITE BREAD
.50
LARGE CREAM PIES
SMALL RYE BREAD
.40
FRUIT TARTS
LARGE RYE BREAD
.80
CREAM TARTS
40
RYE BREAD BY THE POUND
.40
CHARLOTTE RUSSE
25
SMALL PUMPERNICKEL BREAD .45
CUPCAKES
10
LARGE PUMPERNICKEL BREAD .90
SMALL BUTTERCREAM LAYERS
81.15
SMALL CHALE TWIST BREAD
.50
,LARGE BUTTERCREAM LAYERS
81.50
LARGE CHALE TWIST BREAD
.65
SMALL CREAM LAYERS ,.
81.35
LINSTER TARTS
20
LARGE CREAM LAYERS
81.90
COFFEE BUNS
.20
ECLAIRS
30
CHINESE COOKIES
06
BROWNIES
12
SI 40 lb. 70 1/2 lb. .
87.50 'I'
DOUBLELAYER SHEET CAKE815.00 *
50% deposit required
35 1/4
, 41N,
81.90 30
'81 65
FILLED DANISH PASTRY
15
PLAIN DANISH PASTRY
12
APPLE TURNOVERS
15
COFFEE RINGS
90
COFFEE CAKE LOAVES
95
82 73
.. ..
65
MINI DANISH
SINGLELAYER SHEET CAKE
.
lb.
MIDDLESEX COUNTY VOCATIONAL AND TECHNICAL HIGH
BAKE SHOP Wanted
.(
Naine
BASE, SHOP
.,
Wanted,.
.
r,
MIDDLESEX COUNTY ' VOCATIONAL AND TECHNICAL HIGH SCHOOL
sckioot.
,
.
Y)
,
Name
.
. Item
.
Item
No.
.
 No.
@
4
Ext.
. 1
Total .....
Total
'Amt. Date
Taken by
4
v,
d
Put upjzy
Put up by
,
Giveiymby
Given out by 4
MIDDLESEX COUNTY TIONAL AND TECHNICAL HIGH SCHOOL. 0
Amt. Date
Taken by
., .,
MIDDLESEX COUNTY_
,VOCATIONAL AND TECHNICAL HIGH SCHOOL
t1/4
VASE SHOP Wanted (
Y)
(day) ,
.
Name

,
Wanted
e
c
.
BAKE SHOP
'l
( date )
Name
...
Item
No.
Not
© .
Item
©
.
II
.
4
.
,.
,
41.
Total
Total
Amt. Date
Anit.
.
Taken by
Taken by Put up by
Put up by

Given out by
Est.
.
__...b.
,
0
Given out by
74
P 83 sr,
Date
, MIDDLESEX COUNTY VOCATIONAL AND TECHNICAL HIGH SCHOOL
MI DLESEX COUNTY D TECHNICAL HIGH SCHOOL VOCATIONAL "4r
BAKE SHOP

BAKE SHOP
.
1 Wanted
y)
(
4,
Wanted
r
date )
(day)
S2
Name
( dace )
,
Name
Item
No.
..
Item
No.
4
.,
e
Ext.
A
.
_
. A
Total
.
, Total
Attn. Date
b
.
i
Ann. Date
Token by
Token by
Put up by ,
Put up by
GiVen out by
Given out by
MIDDLESEX COUNTY VOCATIONAL AND TECHNICAL,HIGH SCHOOL
MIDDLESEX COUNTY VOCATIONAL AND TECHNICAL HIGH SCHOOL
q. D
,
BAKE SHOP
14,
Wanted
Wanted
t
( date )
(day)
BAKE SHOP
.
( date )
(day) Name
Name
i ,
hurl
No. N
'
@
°
Item
No.
Ext.
I
.
Ext.
...
. .
.
.._
.
_
_
@
.
Total
Total
Amt. Date
Aint. Date Taken by
Taken by
Put up by
Put up by
Given out by
Given out .'
75
84
UNIT III
ARITHMETIC OPERATIONS
Lesson 3 Objective:
,
Reading and Writing Numbers
You will review writing numbers° from words and writing words from ')numbers.,
Related Information:
As soon as you get your firs
11time job,
r perhaps before then, you will no
doubt open a checking account at
bank. Eve check ypu write must have the dollaramount written two ways, in fig res and in words.cYlou cdn see how important it is to know, ho to do both accurately.
When working as a cook or performing other duties in food servic it is often necessary to translate numbers into words in passing information on to other personnel. When listenidg to instructions from other. people, you must be able to translate words 'into numbers and write them correctly. .
4.3
_
.
Orders for supplies are often placed over the phone. It is good procedure to have
the person receiving theorder repeat the details of the order to prevent errors. Make certain the quantities are indicated clearly. ASSIGNMENT:
A. Change the following words into numbers: 1. Three hundred 2. One hundred, and fortythree 3. Sixteen dollars and seven cents
4. Seventynine dollars and sixtythree cents, 5. One hundred and sixty degrees.
6. One thousand five hundred and twentythree
7. Three thousand and ten
8. The new delivery truck cost five thousand four hundred and sixtythree dollars and seventyfive cents.
9. John's wages for /he year came to twelve thousand two hundred and five dollars.
10. Jean earns two dollars and sixtysix cents an hour.
11. Let the roast cook for two hours and fifteen minutes. 12. The order totaled ninetyseven dollars and twentytwo cents. 13. Your invoice number is seven thousand five hundred and four.
14. Send: two dozen platters, catalog ntunber, three hundred and thirteen.
76
omplaints on your order, call sixthreefour seven five hund d.
15. 1 you have any
16. Our restaurant grossed three hundred and fifty thousand dollars for the year.
17. Check our requisition number one thousand one hundred aid twelve.
18. We do not have item seven on your purchase order number three thousand two hundred and seven. 19. Deliver the order Broadway.
on November seventh, to foutteenforty
20. Three hundred twenty four thousand, seventytwo satisfied cu.itomerg.
Rewrite the following numbers in worifs.:
.
1. 817.05 2. 8189.76
3. 1003 4. 10,008 5. 7,653
6. 982 7. 571.93 8. 823.87
9. 124,000 10. 19,000,238 11. 51,600,058 12. 854,006 13. 84,694.15 14. 88.97
15. 515.02
.77
86 ,
five
hundred and
UNIT III  ARITHMETIC OPERATIONS
Subtraction of Whole Numbers
Lesson 4 Objective:
You will review the subtraction of numbers.
Related Information: Subtraction is used in many operations involving money. For example, you earned 8100.00 last week and your employer deducted S20.00 fromyour pay for taxes and social security. You found $80.00 in your pay envelope. When you deduct you are subtracting: 20 dollars subtracted from 100 dollars leaves 80 dollars. The amount you earned is called your gross pay; the amount' you take home is called your net pay.
The cafeteria showed 81,000.00 on the cashregister tape last week. The total amount of money taken in is ,called gross sales or gross, income. the shool had to pay for food, labor, electiicity, gas, heat, etc. All these items are called 'expenses, and they must be paid out of the gross income. The net income (or profit) is what you have left after subtracting the expenses. Look at the drawing below. The cafeteria does not keep the gross income° it keeps the net income. NET INCOME (PROFIT
'EXPENSES
GROSS INCOME

Total taken in
wages, materials, electricity, fuel, taxes
What is left for t
=
company
In subtraction we use the sign " ". In word problems the words "subtract," "difference," "minus," "deduct," or "take away" a subtraction operation.
o teid areZ.fr
the words used to indicate
Others are "net" as opposed to "gross," "amount left,"
"takehome (pay),"' and others. ASSIGNMENT, Part A: 2.
538 159
3.
8593
8:

4328
4.
2317
5.
 603
13
$4.15 .87
I 6.
834.18 5.23
7.
 3056
5994 5917
78
9.
23,108
 2,550
10.
489,340 265 ,932
ASSIGNMENT, Part B:
1. The cafeteria received 300 containers of milk yesterday. At the end of the day 26 were left. How many containers of milk had been sold? 2. Four dozen chocolate cones were available for sale this ,
morning, and 32 were sold during lunch. How mayy cones were left?
3. Fortyeight #10 cans of pear halves were shown on llhe inventory list at the beginning of thet:azwpith. Six were
left on the shelf at the end of the month. How many cans had been used?
4. Joanne took in 818.90 in tips at,the dinner meal. She gave 54.70 to the busboy. How much did she have left?
5. Karen's gross pay for the week came to 5156.78. Her
deductions amounted to $35.13.
What
was
by
takehome pay?
6. Sales at the Griddle restaurant came to 828,560 for the month. Expenses amounted to 827,150. What wasthe net profit?' 7. The difference between 18 and 11 is:
8. Two hundred and twentyfive
dollars minus
one
hundred and fiftythree dollars amounts to:
9. The restaurant had.60 pounds of hamburger patties on
hand at the beginning of the week. Twelve pounds were used on Monday, 5 pounds on Tuesday, 16
pounds on Wednesday, 21 pounds on Thursday. How many pounds vgere on hand for Friday's meals?
10. Sally is a waitress. Last week she took home S158.40. Only 8120.67 of this was in her pay envelope; the rest was in tips. How muchhad she earned in tips?
11. A basket of grapes weighed 10 pounds. If the basket itself weighed 1 pound, what was the net weight of the grapes?
12. A store clerk weighed out 2 pounds of fish fillets in a cardboard tub. If the tub weighed 1 ounce, how much fish was there?
88 79
ARITHMETIC OPERATIONS
UNIT HI
The Production Report
Lesson
Objective:
You will use subtraction in making out production reports.
Related Information: It is important to know how much of each item to prepare. While some items
can be stored and sold the next clay, or frozen, others cannot, and may represent waste. Waste costs money, and the objective of every business is to to make a profit. Guessing or estimati may be necessary when a business first opens, but once a record of what has been sold can be obtained, it is then possible to plan more accurately for the next day, week, or IMO nth.
A production report lists the items of food that have been made, what is left over, and what has been sold. Below you will find a section of a production report form, showing how to fill one hut. .
Number FOOD
s ecou Note;
1
Prepared
Number Returned
co;
g
Number Sold 1
5:2,
Subtract the number returned from the number prepared, and you have t1ip number sold.
Number prepared: Number returned:
60
Number sold:
52
89 80
8
V
ASSIGNMENT:
Using the following information, fill out a production report: /
1.
Food
Number Prepared
Number Returned
100 65 40 100
18 12
Soup
Baked pork chops Chicken croquettes Alkhed potatoes
6
15
3 qts
Gravy
Layer cakes Fruit cups Rice custard Ham sandwiches Cheese sandwiches
6
50 30 25 20
PRODUCTION REPORT
pint
1
1

15 13 5
3
Date:
0 Number ,
Number Returned
Prepared
Food
Number Sold
. A
v
..,
I.
p
1
Name of person preparing report:
O
;\
90 81
2.
FdL out a production report using the following information: Number Prepared
Food
Tomato soup Clam chowder Potato soup Split pea Egg salad sandwiches Tapicoa pudding Apple pie Pumpkin pie Hamburger and roll Frankfurter and roll
Number Returned
60 50 30 60
10 0 9
10
30,
9
30 50 50 125
10 30
75
14
0
.
PRODUCTION REPORT
Date:
Number Food
Prepared
Number Returned
Number Sold
OF
... .........._ A,
11 Name of person preparing report: 3.
The cook ordered 25 porterhouse steaks. Five were left at the end of the day. There was a record of 19 sold. Does this record balance? What is the difference?,What might be some reasons for the discrepancy?
4.
The production, report showed that 75 portions of spaghetti were prepared. The server was able to get 70 from the pan. What was the difference? How might it be accounted for? a
5.
Sixtyfive baked custards were prepared. The counter server accidentally dropped four. Hov many were actually available for sale?
6.
The sandwich cook received 45 slices of ham, 20 slices of cheese, and 40 slices of ham bollOgna for sandwiches. At the end of the day there were 5 slices of ham, 10 slices of cheese, and 15 slices of bologna left. How many sandwiches of each kind had been sold if one slice of each was used for a sandwich? 82
91
UNIT III
ARITHMETIC OPERATIONS Miiltiplication
Lesson 6 Objective:
You will review the multiplication of numbers;
Mated Information: Multiplication is used in many operations around the restaurant. Example 1:
aTo compute costs of materials from price lists: 12 cans at 84.10 a can. Multiply 12 X 4.10. 4.10 X 12
8 49.20 Example 2:
To work out pay for 1.vOrk:
Joan worked 40 hours it 82.25 per hour. 2.25 X40
8 90.00 Example 3:'
To.change quantities in ri,Fes: A recipe calls for 3 quarts of creole sauce. To get five times the amount:
5 X 3 = 15 qts Certain wordS will help you recognize multiplication prOblems. We have already seen that the word `.`of" in many fraction proftJems usually indicates the operation of multiplication; similarly the word "at" or the symbol @ does (so many at such and such
a price). "Times" and "X" and "find the product" also indicate multiplication, as ,ou. know. ASSIGNMENT:
Multiply the following: 1.
156
X8
2.
543 X 60
3.
765 X32
92 83
4.
784 X 209
5.
3,595
6.
X 890
9.
,S5.25 12
X
1,876
7.
10.
S 4.75
8.
X 40
X 607
S 1.85
11.
X 23
.
93
84
S 18 ;95 X 16
12.
S 144 X 2.10
,0092
X 104
ci
REFERENCE PAGE
The following information summarizes the material on measurements (in Unit I) and may be useful to you while working on the assignments in this book: , Abbreviations = bushel bu = teaspoon t or tsp unch bch T or Tbsp = tablespoon oz cup lb of # = pound = pint pt = gallon gal = quart qt Equivalents
2 pts = 1 quart = 1 quart 4c 4 qts = 1 gallon 16 oz = 1 pound
="1 T
3 tsp
= 1 CI oz
8 fl oz
=1 cup
16T
= 1 cup = 1 pint
2c
One #10 can will yield approximately 25 servings (4 oz each) equals approximately 2 lbs. 1.quart of any MULTIPLICATION TABLE
'
..3'
4
5
6
7
8
9
10
11
12
1
2
3
4
5
6
7'
8
9
10
12
1
2
11
1
2
2
4
6
8
10
9
12
I
'
12
14
. 16
18
20
22
24
15
18
21
24
27
30
33 ft
36
20
24
f.)8
32
36
40
44/
48
25
30
35
40
45
5()
55
60
'
'..1
3
3
6
4
4
.8
12
16'
10
15
20
e
r
3,
41
,..
5
.
.
5
'
1
I
48
54
60
66
,72
56
63
70
77
84
64
72
80
88
96
1465
72
81
90
99
108.,
60
70
80
90
100
,110
120
'66
77
88'
99'
110'
121
132
72
84
96% 108
120
132
144
6
6
12
18
24
30
36
42
7
7
14
21
28
35
42
49
16
24
32
40
48
18
27
36
45
54
20
30
40
50
i
r
8
8
9
9
10
10
11
11
22
33
44
55
12
12
24
36
48
60
1
^
,
,
85
'94
n
ARITHMETIC OPERATIONS
Lesson 7
TradeRelated Multi lication Problems
Objective:
You will use multiplication in several different types of work in the foods trades.
Related Information:
In this lesson you will practice multiplying numbersjust as you might have to in the trades. CHANGING RECIPES BY MULTIPLICATION ASSIGNMENT:
Part. A: Room is provided for two changes on each recipe given below. Your instructor may wish to change the instructions, however, from those given. Express each answer in units that you would be likely to use., Yield 48 portions.
off. Ingr
Amount
Tents
Tenderloin tips
12
Vinegar
1 cup
White wine
1 cup
Rich brown sauce Sour cream
3 qts 24 oz
Mushrooms, sliced
24 oz
Butter
6 oz
Potato salad.
Yield 50 portions Amount
Ingredients
Celiry, diced fine Onion, 'minced
11/4 lbs
/7
3 oz
Hardcooked eggs, chopped.
8
Pimentos, diced, drained
7oz can'.
Mayonnaise
1 qt.
Potatoes
12 lbs
French dressing
5 oz
Salt and pepper.
to taste
Lettuce O 4,
86
New yields 144 and 24,0. New Amount
New yields 200 New Amount
New Amount
and 300. New Amount
French salad dressing..
New yields 3 qts
Yield 1 qt.
Ingredients
Amount
Vinegar, cider
1 cup
Salt
1 tbsp
Mustard, dry
1 tbsp
Sugar
1 tsp
White pepper
1/2 tsp
Salad oil
3 cups
Manhattan clam chowder.
Yield 50 portions.
Ingredients
Amount
Clams, chop Water
3 qts or 2 # 5 calls 5 qts
Potatoes
.1 lb
Salt pork, chopped fine
12
Garlic
1 OP
Cel
1 lb
Onions
2 lbs
Carrots
8 ka
Leeks, diced small
8' oz
Peppess, green, diced small
8 oz
Tornatbes, canned, chopped
1 qt
Sachet bag
1
Salt
11/2 tbsp
White pepper Worcestershire sauce (optional)
1/2 tsp
1 tbsp
96 87
New Amount
New yields 200 New Amount
and 7 qts. New Amount
and 800. New Amount
Part B: Costs and Wages
1. The cafeteria ordered 4 cases of slised mushrooms at 832.18 a case (4. #10 cans to the case). What was the amount due on the order? 2. Jim Reynolds worked 40 hours at 83.78 an hour. What was his gross pay for the week? 3. The Admiral restaurant ordered: 8 Chinese spiners at 89.50 ea 3 Wire whips at 83.20 ea 4 slotted turners at 8.90' ea
5 # 20 ice cream scoops at 0.95 ea ,What was the total amount of the order? 4. The cafeteria was planning to replace the chairs with new tubti4g steel stacking chairs at $12.95 apiece. How much would '285 chairs cost?
5.What is the total cost of 7 polyethylene containers at' $8.50 each?
6. °sear worked 8 hours on Monday, 6 hours on Tuesday, 7 hours on Wednesday, 8 hours on Thursday, and .4 hours on Friday. At $2.85 an hour, what was his gross pay for the week? a
7. Compute the cost 45 cases of lasagna at 83.92 a case.
8. The Jones family Visited the Admiral restaurant and orde'red 4 filet dinners at 84.75 ea. What was the total amount on the bill?
9. Joan works 4 hours a day, 5 days a,Neek, at $2.10 an hour. What is her gross pay?
10,, The electric bill foi the Hut 'restaurant averages 8220 a month. How much would it come to for a year? Part C: The Counter Report
The counter report is similar to the production report you filled out in lesson 5, but it contains additional infortsation. The counter report includes the price of the item.
After determining how many items have been sold, you must multi ly the Tit price (the price for one)' byt the numbei sold to determine the dotal value of what has been sold. a
The counter report, if done accurately on all itemsywould give the restaurant supervisorsome control over what is being sold. The total value as shovim on the counter reports should equal what is shown on the register.
9? 88 a
COUNTER.REPORT
Date:
,
.
.
.
Number Returned
Number Food
Prepared
Number Sold
Price
per item
Tamara soup
7
Egg salad sand.
50
Tuna sandwich
50
12
.70
Ham sandwich
50
0
.85
Veal cutlet
75
17
1.10
Tuna salad
25
A ple i.e
40
Custard
23
.
. ,
3
.
.
.60
.95
5
.35
50
9
i.25
Chocolate layer
30
6
.35
Cup cakes
30
2
.20

Total value sold
.
Total: Name of person preparing\report
.
.
0
COUNTER REPORT
Date: fmr
Trice
Number
Number
Number
Prepared
Returned
Sold
100
8
.40
Split pea Steak sandwich Fish dinner Chicken salad Cottage cheese
75
14
.30
75
4
,.85
75
18
.85
40
11
15
,.2
.55
Cherry pie
50
7
ek.35
100
14
Flied
Clam chowder
Milk
,,
Total
per item
,value sold
_.
,
.80
.15 .
Coffee
50
0
.20
Iced tea
50
15
.25
.
Total: Name of person preparing report
98 89
Recipe Cost bontrOl Form 0
.1
a Prices for food items are deter,mined by calculating the cost of all the ingredients r
that go into the recipe. In addition to the cost of the ingiedients, the'Nperson who determines prices must add on: Labor cogts: wages for all the people working in the restaurant 
Overhead: rent, heat, electricity,
repairs, new equipmept, insurance, kl
takes, etc.
,
Profit: the reason for the owner's being in business
.
The "recipe cost" control form" helps determine how much a portion of food costs. This form could be a printed card kept on file and changed as prices change on the food items. Iielcuthe explanation of the various items on the form. STANDARD RECIPE .COST CONTROL FORM g' Ingredients
QUantity
Recipe Item: Yield: °Port' Ion Size:
Market Price
.
Extension
_
....,...:_,,,
e....
..,.../"..
' ,
.
o
Total cost
60
c,
Date Priffes computed:
Cost per portion
1
1. Recipe Item: the name of the food. Example: Hamburger plattir 2. Yieldl the number of portions from this recipe. (25, 50, 100), 3. Portion size: All foods, even hamburgers, can be made in different sizes.
4. Ingredients: the names of the items going into the food. 5. Quantity: the amount of each ingredient the recipe calls for
6. Market price: the price one unit of.ea
ingredient costs th'e restaurant.
7. Extension: Here you multiply the quantity times the price. 8. Total cost: Add up all of the extensions.
9. Cost per portion: Divide the number' of portions (yielti.int6 the total cost to find the price per portion. Don't forget: this is not the selling price, Remember the wages, overhead, .and profit mentioned above. 90
4
Part D: Corniiiele the following recipe cost control forms:
Recipe `Item: Macaroni & Cheese
Yield: go
STANDARD RECIPE COST CONTROL FORM.
Portion Size: 6,. ,
o
Ingredients
Quantity
Macaroni
6 lbs
Extension
Market Price
.35 per lb
.
6 gallons
Water
Salt
e
.08 per lb
3 oz
e
00.per lb
2% lbsU
Butter

Flour
14 lbs
Hot milk
3'/2 gallbns
Worcestershire sauce
3T 8 lbs
American cheese
,
.25 per lb
4
1..30 per gal
.20
.
1.59 lb
(
.
Total cost
.Cost per po tion
Date prices computed:
ecipe Item: Sausage
STANDARD RECIPE COST CONTROL FORM .,
/
Ingredients
..
\1
Ground pork
15 lbs
Luncheon ;heat
3 lbs
Rolled oats
I
.1
arket Price
Quantity

*
.
Extension
1.49 per lb 4
3 lbs.
L39 per lb .45 per lb
Eggs
10 eggs
:79 per doz
Milk
.35 per qt
Pepper
3 qts 1T
Salt
2 oz
Poultry seasoning
1T
.04
.08 per lb .06
.
Total cost
1
CostPerPort ion
Date prices computed:
91
ob
patty
sandwich Yield: 50 Portion Size, 2 oz. ,
vb
0
A
Recipe Item:Chicken Chow Mein
,
Yield:50 Portion Size:*6 oz
STANDARD RECIPE COST CONTROL FORM
Extension
Ingredients
Quantity
Market Price
Chicken, boiled
8 lbs
1..05 per Iii,
Salad oil
1 pint
1.20 per qt
Onion
6 lbs
Chicken stock Soy sauce
1V g.
. .
4 oz
.39 per 4oz b.tl
....
Bean sprouts

Corn starch
.
Cold water
',.15OLAL:. 60
2.10 per #10 can
2 #10 cans
.39 perlb
14 oz 1
,
4
pint _
.
$
Total cost
.
Cost, per portion
Date prices computed: (
Recipe Item; Salisbury steak Yield: 100 Portion Size: 3 oz
LSTANDARD RECIPE COST CONTROL FORM
p
..
I
Ingredients
Quantity
Markei Price
t hopped meat
20 lbs
.95 per lb
onion soup
1 envelope
.49 box of 2 env
G: lic powder
1 tsp
Bre: d.crumbs Milk
9
.79 doz
21/2 lbs.
.59 per lb
.
2cups
.33 per qt
Y2 cup
1.75 for 1lb jar
Beef ,ease
Water
.02
.
Eg!
,
Extension
1 cup
t,
,
' Total cost
Cost per portion
Date pri s computed:
92
1611
.
0
4
UNIT III
ARIYHMETIC OPERATIONS
.2.Lesson 8
Objectives:
Division
You will review the practice of.division. You will solve shoprelated problems by using division.
Related Information:
'One use for division is in finding averages. For example, the teacher finds your test grade for the marking period by using division. Example: Average these test scores: 90%, 70%, 80% and 75%.
Add: 90 70 80
+75
rN
Divide the total by the number of tests taken. = 783/4 or 79 average
78
315
4)315
28. 35 32 3
We may have re on in food service to find (the avereage mber of a particular item sold per day in ord to come up with an amount to prepare each day. (For this we would use results of pro. ction 'reports.) We may have anon to find the avetage number of customers served per day, tlfe average amount spent by each customer, the aver+ number of hoprs worked by each employee, the aver4 number of days absent, or the average amount of sales each week.
UNIT PRICING
Unit pricing means determining what we 'are actually paying for a standard amount off an item when we shop.' Foods often come packaged in a variety of packages of differerit shapes and sizes. To actually compare them, it is necessary. to compare the:, `price of a standard quantity of each product.
One ounce of product A compared to one ounce of B. One pound of product X compared to one pound of Y.
One quart of product M compared to one quart of product N. To find the price of the standard unit we generally must divide. 1 dozen eggs cost 96e. What is the cost of one egg? There are 12 eggs to the dozen,
q02
8
12) 96
8 cents:
As the result of demands for consumer protection, some cities and states have passed laws making it necessary for stores to give the unit prices as well as the actual selling prices of the food packages.
For example, Brand X of pancake syrup costs .89 for 12 fluidounces. Unit price?
4 ivide 12 into 89 to find the price of one fluid ounce. 074 *4' COst per fluid ounce
12) .89 84
50
Brand Y, found in a larger size, costs 1.59 for 24 fluid ounces. .066 G Cost per fluid ounce 24) 1.59 1 44 150
Brand Y costs about 14 less per fluid ounce than Brand X.
Other considerations may, of course, override the saving of 1tt per ounce. Taste, ingredients, or even the size and shape of the container are a few of the considafitions for this particular product. o
Sometimes we do not wish to pu
e quantity listed in the catalog.
ase
Example: Plastic trays cost $13.80 a dozen. We wish to order only three trays. How much will 3 trays cost? cost per tray 1.15
First find the unit price: 12 ) 13.80 12 18 12
3 X 81.15 =/,83.45 for three trays
60 60
So you see that the words "average,"
for each," "pei unit" all suggest the
operation of division, as well as the words "divide" or "go into."/ 41,
ASSIGNMENT: A.
1.
1
Dividelihe following:
836 ÷ 4 2390 (4 8
3. 1924
37
4. 10800 ±' 54
94 A
103
5. 2575 ÷ 15
6. 829 ÷ 23 7. 81875 ÷ 25 8.1500 ÷ 25
8.
9. 3750 ÷ 125 10. 53490 ± 18 Worcltroblems
B.
1. Y r grades in 6 tests were 75%, 90%, 100%, 80%, Ao and 85%. What is your test average?
2.,A can of pears costs 81.25, peaches $1.10, apricots V$1.50. What is the average cost per can of fruit?
Waitress Joan earned $8.60 in tips one day, Alice 86.70, Sarah 87.40. What was the average for our waitresses? 4. 4
On Monday our restaurant had 60 customers for breakfast, 78 on Tuesday, 94 on Wednesday, 82 on Thursday, 88 on Friday, 64 on Saturday and 112 on Sunday. What was the average number of customers we served this week for breakfast?
5. Our restaurant took in $4,500 the first week in October, S5,800 the second week, 85,650 the third
week, and S6,400 the fourth week. What was the average income of the restaurant per week for the month of October?
6. A case of Old Bean Pot baked beans contains 12 No. "5 cans of beans. The price per case is 88.85. What is the price of one can?
7. One case of Smoothee mayonnaise contains 12 bottles. The cost of the case is 812.79. What is the price of one, hottle?
8. A case of Prickle dill pickles costs 84.29. It contains twelve 16ounce bottles.
What does one bottle of
pickles cost? What is the cost pe4ounce?
9. Stainless steel teaspoons cost 81.60 per dozen. What the unit price? J
is'
10. Mediumheavy stainless steel spoons cost p.20 a dozen.
What is the unit price? How much will lae saved per spoon over the spoons in problem 9?
95
1v4
11. A No. 10 can of peaches costs 82.20. With 25 servings to the can, what will one serving cost? 12. Teninch heavy plastic plates regularly cost 814.40 per ;dozen. The special sale price is $6.60 per dozen. a. What, is the unit cost at the regular price? b. What is the unit cost at the sale price? mh money is saved per plate at the'Sale c. How much price?
13. Mr. 'Clark's annual salary is 811,460. What is his monthly salary? What is his weekly salary?
14. The eight cooks and waitresses decided to chip in to buy a wedding present for one of the employees. The present cost $34.90. What was each person's share?'
15. Richard earns 8140 a week for a 40hour week. What is his hourly rate?
16. A restaurant can usually save money by buying in,
quantities. We generally ask for the "price' break". One dozen sugar poureri cost $5.40 a dozen,. ...When you buy 3 or more dozen, the price goes down ,to $4.80 a dozen. a. What is the' saving per dozen at the "price larger
lireak" price?
b.
How much is saved per pourer at the "price break" price?
17. Sugarpacket holders cost 87.20 a dozen in lots of 5 dozen or less. In lots of 6 dozen or over they cost
86.60 per dozen. How inuchsis saved per holder in lots over 6 dozen?
18. Gloppybrand ketchup costs 32e per 14oz liaole. What is the unit price (price per ounce)? 19. Glazed doughnuts cost 69c per 12oz package. At 6 per package, what is the price per doughnut? 20. FlavorFlow instant coffee sells for' $1.95 per 10oz jar.
WakeUp brand costs 82.05 per 8 oz jar. What is the difference in cost per ounce between the two different brands? (Hint: find the unit price of each first.)
2,
96
105
UNIT III
ARITHMETIC OPERATIONS Unit Prices
Lesson 9. Objective:
You will practice looking up prices and computing costs per unit.
Related Information:
On the next page is a price list for commercial food supplies, and on page 106 is a similar list for bakeshop ingredients. The prices on the list are the costs per case, per 100lb bag, etc. In your recipes you generally use pounds, cans, cups, ounces. In short, your recipes call for much smaller quantities than those you buy in.
You have to change the cost per 100 pounds to cost per pound or per cup or per ounce, as called for in the recipe. Begin with the price list and change the cost yer case to unit cost (cost per can, pCiund, etc). This will help you to find the cost of smaller units as needed in your recipe.
The chart below may prove helpful in finding the unit you need.
Unit Chart When you know Divide:
the cost of:
To find cost of:
1 pound 1 ounce 1 # 10 can 1 portion 1 piece
100lb bag
1 dozen eggs
1 case
1 quart 1 pint 1 cup 1 n oz
1 gallon
1 pound
100) price per 100 lb .
16 ) price per lb
1 case
6) rice per case
1 #10 can
25 )price per can 12) price per dozen
1 dozen
30 )price per case 4) price per gallon
2) price per quart 4) price per quart
1 tablespoon
1 quart 1 quart 1 cup 1 cup
1 tablespoon
1 ounce
2) price per oz
1 T.
3 )prcce per T
t
2 ) price per t
1 teaspoon 1 pinch
4
1
8) price per cup 16 ) price per cup
(Because there are:)
(100 lb to bag) (16 or to lb) (6 cans to case) (25 portions to can) (12 pieces in doz) (30 doz eggs in case) .
(4 qts a gal)
(2 pints to a qt) (4 cups to a qt) (8 oz to. 1 cup) (16'T to a cup) (2 T to an oz) (3 t to a T) (2 pchs to a t)
Here are two examples of how you might use these tables: Example 1:
Your recipe calls for 2.1bs brown sugar. From the table on the next page, 24 1lb boxes cost 512.25
One pound costs 24)12.25 = .51 (Fill in the unit cost on the table.) Then 2 lbs cost 2 X .51 = 51.02.
97
106
Example 2:
Your recipe calls for 4 oz salad oil 6 1gallon cans cost $3675th
Dividing, you get £6.08 for 1 gallon. (Write it in on the chart.) Divide 4 into £6.08 to find cost per quart = $1.52 Divide 4 into $1.52 to find cost per cup = .38 There are 8 oz to a cup, and you need 4 oz. That is 1/2 of .38, or .19 It is possible to take shortcuts to save time Round off your figures if necessary as you go along.
Alma %.
98
107
so think as you du the problems.
I
ASSIGNMENT A:
Compute the unit price for each food in the chart below. Amt. in Case (or Amt. Purchased)
Size of Package Used (
Item .
Purchase)
Price Per Unit
per oz
Case
(or Per
Almond extract
1qt bottle
1 bottle
S3.50
Apples, canned
#10 can
6 cans
14.50
Bacon
1 lb
1 pound
1.13
1 can 6 cans 6 cans
7.65
BiSef, bottom round
ilb can #10 can #10 can 1 lb
Bedef,_ ground
10 lbv
10lb bag
Beef base
1lb can
12 cans 30 lbs 25lb bag
Basil, dry
0
Beans, kidney Beans, string
Ile
Price Per
1 lb
med. head 6 cans
head
Cabbage
8.55
t>
.
10.40 21.45
23.40 8.75
per lb per lb per lb per lb
.34
Carrots, canned
#10 can
Celery
stalk
Chicken, fryer Chicken base
whole
36 per crate per pound
1lb can
12 cans
21.45
Cheese,
1lb jar
12 jars
24.36_
Cinnamon
14oz can
Corn starch
1lb !vox
1 can 24 boxes
Eggs
1 egg
dozen
Flour, allpurpose
100lb bag
100lblag
Ginger
1lb can 1 lb 1 lemon
1lb can
parmesan
per oz per can per can
1769
,1 lb
Butter, prints Bread crumbs
11.10
...,..1° per can
7.25 9.2.5
per can
_ per stalk
.59,
3.06
6.90
per lb per lb per oz per oz
...
Ham, boneless Lemons
Lobster meat, cooked
1
Margarine
1lb print qt
i Milk
Mushrooms
1
'1 doz 30 lbs 1 gallon
lb
Oil, olive
Oil, salad
1
14.95 2.96
each
per lb per oz
1.79
lb
10lb box 1 gal can
Noodles
.85
1.00
each
'5.80
per oz per lb per qt per oz per lb per cup per cup
16.50 1.29 .99
10lb box
gal can
4.90
1 can
10.61
6 cans
36.50
99
108
Item,
Amt. in Case (or Amt. PurChased),
Size of Package Used
'
Onions
50lb ,bag
Parsley, dry flaked.
8oz can
Peaches, canned
#10 can #10 can
Peas, canned Peppers, green
Pilithase)
1 bag 1 can
5.75
cans
12.60
.6 cans
8.90
Rice
Salt
llb fOozs.box
1 box
1lb box
24 boxes
'100lb bag
100lb bag
19.75
Tomatoes
#1.0 can
11.8b
Tomato puree Veal leg, boned
#10 can 1 lb
6 cans 6 cans
Sugar, brown Sugar; granulated
7
°
24 cans 25lb lAg
100
109
.75
each
:69
ptP pickle
11.67
,per can
'12.20
per lb 1'
.13 7.45
10.70 1.73
V
per lb per oz per can per can
1.75
6 medium jar (20 pickl
Pimentoi
Price Per Unit
Case
(or Per
1 pepper 1 jar 7pt can 25lb bag
Pickles, sweet
4
Price Per
4
of er lb per lb'. per can per can pei
ASSIGNMENT
Fill in the missing amounts on cadds #1 through #10 and compute the cos? per pOrtion of each item. (For all liquids, assume that 1 lb. equals 1,pint.) (70
Recipe Item:.Spaglietti saucse STANDARD RECIPE COST CONTROL FORM,
Quantity
Ingredients
Yield: 150 Portion Size: 6oz ladle . _,_ . Extension Market Price
...

,,
3 pint
salad
Oil,
3 lbs 8 #10 cans
Onions
Tomatoes
:Tomato Puree
1
#1.0 can
Parmesan cheese
1 cup 2 lbs 
Basil
4T
Parsley

.22 N.

..10
1 cup
Sugar u
.08
Garlic powder
,:,
1 cup
Beef base
Total cost Cost per portion
'bO3te prices computed:
Recipe Item: Meatballs Yield: 150 meatballs Portion Size: 2 2oz meatballs

(2)
RECIPELCOST CONTROL FORM STANDARD RECIPE
Extension
Market Price
Quantity
Ingredients
.
,
Bread crumbs
30 lbs 3 lbs
Eggs
16
Ground beef
. .,
,
3 cups
lk
Garlic powder
2t
Onions, minced
1 lb
.04 ,
2 cups CA lb)
Parmesan cheese
.
Total cost o
Date prices computed:

7
101 A
1,1.0
Cost per portion
.
Recipe Item: Peach crisp
Yield: 50 Portion Size: 4oz serving
STANDARD RECIPE COST CONTROL FORM
(3)
,,
(
V
i Brown sugar
2 lbs
Flour
2 lbs
,,
\ Butter
Extension
Market Price
Quantity
Ingredients
.
11/2 lbs
2 #10 cans
Peaches
4t 4t
Ginger
Almond extract
.05
)
Total cost
.1 Cost per portion
Date prices computed:
STANDARD RECIPE COST CONTROL FORM
(4)
..
Rbcipe Item: Beef Rouladen Yield: 20 portions
Portion Size: 2 2oz rolls Ingredients
Bottom round
5 lbs
Bacon
1 lb
Ham
Hamburger
Extension
.
.
1/2 lb
,
1 cup (6oz weight)
Onion, chopped
4
Eggs
,
,
'Bread crumbs, dry
11/2 pt (14 oz)
Sweet pickles
f
20 ,
,
Red wine
1 cup
Tomato puree
1 cup
Brown sauce Garlic
.
2
.25
qts
.45
3 cloves
.
Total cdst
post per portion
Date prices computed:
C
,
1/2 lb
1 '`
'Market Price
Quantity
.7,
'
,
102
.10
i
.
.
.Recipe Item: Chickennoodle toup Yield: 50 Portion Size: 6 7oz

(5)
STANDARD RECIPE COST CONTROL FORM _
Ingredients
,
Celery
1 stalk
Onions
11/2 lb
Carrots, raw
2 lbs
Chicken base
3/4 lb
Noodles
11/2 lbs
Oil, salad Water
'
9
,
.194
.
.
,

oz
.
3 gals
,_.
Total "cost .
.
Cost per portion
Date prices computed:
1
Recipe Item: Arroz on polio' Yield: 4 portions
STANDARD RECIPE COST CONTROL FORM
Portion Size: 1/2 chicken
0 ,
Ingredients
Extension
.
,
(6)
.
Market Price
Quantity
.
Extension
Market Price
Quantity
P .
4
Broiler or fryer
2 2lb chickens
Olive oil
1/3 cup
OniOns
1 (1/3 lb)
.GG
een pepper
arlic
Chicken stock (from lia.'se ) Raw rice
.
.
1 medium 1 clove

a
.,
12 oz
.03 .20
,
1 cup (1/2 lb)
ToMatoes, canned
1 pint
Pimentos
1/2 can
Saffron "1/4,
1/8 t d
Peas
.
.
,:.
....
.05 ''''
4 oz.
;
Total tost Cost per portion
Datetprices computed:
103
112
,
Recipe item: Lobster Newburg . Yield: 48 portions%r Portion Size: 4 oz
STANDARD RECIPE COST CONTROL FORM
(7)
.
.
Market Price
Quantity
Ingredients ,
12 lbs
Cooked lobster meat
.
Dry sherry
1 lb 3T 6 oz
Lemon juice
1 lemon
Medium cream sauce
2 gal
Salt and pepper
to taste
Butter Paprika
11
1
Extension
,
.
.
,.05 .40 .
1.95 per gal .
..,,
,
1
Total cost
0
Cost per portion
Date prices computed:
1
,,
, (8)
S
11 STANDARD RECIPE COST CONTROL FORM
Recipe Item: Minestfone soup Yield: 50 Portion Size: 4oz ladle
1
.,.
Extension
Market Price
Quantity
Ingredients
, ,
,
Beef base
34 lb
Oil
1 cup
Onions
1
lb 8 oz
1
lb
1
lb
Celery
<
Carrois .4
Peppers
.20 .,,
1 lb
Garlit powder
1
Tomatoes
1 qt
Basil
1
.24 .02
t .
i
String
beans beans
Water
.01
t
1 c (4oz weight)
.
)` 2
Parsley
Kidney
.15
.
2 med
Cabbage
Parmesan cheese.
.
1/2 #10 can
1/2 #10 ca.e.. 2 1/2 gal
Total cost
Cost perportion
Date prices computed
104
113
.02
,1
. t STANDARD RECIPE COST CONTROL FORM
(9)
,
9ecipe4em: Veal scalloppine
6 portions
Yield:
'
,
Portion Size: 4 oz 6
.
Market Price
Quantity
Ingredients
,
..
Veal, leg, boneless
11/2 lb
i,
Flour 0

to taste as needed
Salt and pepper
1
1
Extension
Butke'r
3 oz
f
Marsala wipe
.15
2C
Lemon juiee
1/2 lemon
Brown sauce
1/2 c
Mushrooms
1/2 lb
.
:03
.
,,$)
,
ai
.
,
Total cost,. X
Cost per portion
\
1
Date prices computed:
.
Recipe Item: Pumpkin pie filling
,
Yield: 4 10" pies Portion Size: 8 per pie
STANDARD RECIPE COST CONTROL FORM
(10)
)
Er
\
Quantity
\
Ingredients
'Brown sugar
V
101 oz
,4t
Cinnamon .
Corn starch
'1.
u
a
Salt
S'
.07
oz
2'4 t
Ginger
.04
21/2 t
.01
,
Pumpkin
4 lbs 2 oz
Eggs
2 cues
Milk
Extension
Market Price
10 oz
1
White sugar ,
(7
..
.12/lb .5311b
11/4 qts
7
Molasses (
'A c
__
_
Total cost. N.
1
Cost per portion
Date prices. computed:
105
114
.15
Saw
Assignment C:
I
Complete the unit p ce for each item in the chart below. Ba'keshotilngredients Price .List Amount Purchased Apple filling Baking powder
Unit Price
Price
#10 can (7 lb)
per lb
821.84
(6 to a case) 10lb can
3.75
per oz,
6.54
per oz
Baking so
24 1lb cans
Chocojaie chips
10lb box
16.50
per lb
Cinnamon
5lb box
15.00
per."oz
Cocoa
2A0 lb boxes
12.00
per lb
Eggs, fresh whole
30113 can
15.90
per lb
Eggs, frozen
30lb can
17.40
Egg whites
10lb can
Flavor
1gal jug
Flour, bread or patent
J
o
per lb
3.80
per lb
2.95
per oz
100lb bag
14.80
per lb
Flour, clear
100lb bag
14.50
per lb
Flour, highgluten
100lb bag
15.65
per lb
Flour, pastry
100lb bag
16.75
per lb
Flour, silktex
100lb bag
15.25
per lb
Margarine
50lb cube.
16.50
per lb
Milk, nonfat dry powder
50lb bag
35.60
Puff Do
30lb box
19.50
, per lb
100lb bag
5,00
per lb
Shortening, highratio
50lbcube
33.00
lb
Shorten] g, Nutex (liquid)
5qt cans (Case of 6)
38.80
Shortening, regular
50lb cube
32.50
Sugar, brown
100lb bag
30.70
_ per lb _ per lb
Sugar, confectionery (6X)
100lb bag
20.75
per lb
Sugar, granulated
100 lb bag
19.75
per lb
Vanilla (imitation)
1gal jug
4.25
per oz
Yeast
I lb block
.35
per lb
) Salt
.
106
115
per lb
per
qt
ASSIGNMENT D: '
in the mi§sing amounts on cards #11 through Using. the table on the previous page, #20 and compute the cost per portion of each item. .
Recipe Item: Spritz cookies 280 cookies Yield: 12 113i Portion Size:,
STANDARD RECIPE COST CONTROL FORM
,_/
,
.
Granulated sugar
.
Shortening Salt
Extension
Market Price
Quantity
Ingredients
2 lbs
5 lbs 1 OZ.
.
.
Fig ,whites
1 lb
Vanilla
1 bz
Patent flour
5 lbs
. 1
,
Total cost
, .
1
Cost per pound
Date prices computed:
Recipe Item: White bread cd (12)
STANDARD RECIPE COST CONTROL FORM
Yield: '24 Portion Size:14 oz
Ingredients
Market Price
Quantity
Salt
4 oz
Granulated sugar
1 lb
Milk powder
1 lb.
Regular shortening
1 lb
Cold water
8 lbs
Yeast
1 lb
Patent flour
151bs
Extension
v
T ta I ost
Cost per loaf
Date prices computed:.
i
1
107
116
(13)
STANDARD RECIPE COST CONTROL'FORM
Recipe Item: Puff Pastry Yield: 18 lbs 115 pieces Portion Size: 21/20z n
Quantity
In edients
Extension
Market Price.
C Bread flour
10 lbs
Salt
2 oz
Water
6 lbs
PuffDo
5 lbs

b .
Total cost T
F
Date prices computed:
(14)
a
le
Cost per piece
STANDARD RECIPE COST CONTROL FORM 
vz,
Recipe Item: Gingerbread Yield: 21 lbs 134 pieces Portion Size: 21/2 oz
,
.
Market Price
Quantity
Ingredients
Brown sugar
3 lbs
Granulated sugar
3 lbs
Margarine
3 lbs
Spices (Use cinnamon)
23/4 oz
Baking soda
Y2 oz
Whole ems, frozen
1 lb
Baking powder a
Extension
.
10 lbs
Pastry flour Water
.
*c
21/2 oz
1 lb
Total cost Cost per. piece
Date prices computed:
108
117
Recipe Item., Topping fog SourCream loaf Yield:20 toppings
STANDAFfb RECIPE COST CONTROL FORM
Portion Size: Y4 lb.
Granular
Extension
Market Price
Quantity
Ingredients
. t.
3 lbs
sugar
'..
Water
1 lb
k...,.,,
Chocolate chips
1 lb
Cinnamon
1 oz.
Cocoa
1 oz
.
,
../ 1 .
,
.
.
Total cost

Cost per topping:
,
Date prices computed:
Recipe Item: Pizzaough 8 pies Yield:a
STANDARD RECIPE COST CONTROL FORM ,
,
Portion Size: /9 .1.z i
.
Market Price
Quantity
Ingredients
' Extension
'
I
\
.
3 lbs
Highgluten flour Water
6
8 oz

Yeast
3 oz
Granulated sugar
6 oz
Regular shortening
7 oz
,
<_
..,
.
.
.
,
..)
/ Date prices computed:
Total cost
Cost per pie:
71 8
Recipe Item: Butter cream 'Yield: 30 lbs Portion Size:
,,
(17)
STANDARD RECIPE COST CONTROL FORM
,
Quantity
Ingredients
FIigh ratio shortenin:
5 lbs
Salt
2T
Milk powder
1 I
Extension
Market Price .
Water
4 oz 3 lbs 8 oz
Vanilla
1 oz
Confectioriery sugar
20 lbs
o
, ,
.
Total cost * Cost per pound :
Date prices computed:
A
r STANDARD RECIPE COST CONTROL FORM
(18)
,,
Quantity
Ingredients
Recipe Item: Bun dough 280 pieces Yield: 35 lbs Portion Size: 2 oz
Market Price
ExtensiOn 0
1
Sugar Salt Margarine
Patent flour 4' Pastry flour Dry milk Whole eggs, fresh Yeast Flavor Water
.)'
4 lbs 4 oz 4 lbs 12 lbs 6 lbs 1 lb
.
.,
3 lbs 2 lbs 1 oz 8 lbs .
.
Total cost ,
Cost per piece:
Date prices computed:
110
11.9
Recipe Item: Windsor cake
Yield: 78
STANDARD RECIPE COST CONTROL FORM
Portion Size: 7" cake Market Price
Quantity
Ingredients
Cake flour (Highgluten)
10 1
Nutex shortening
7 lbs
Granulated sugar
12 lbs 8 oz 6 oz 10 oz
.
Salt
Baking powdei
s
14 oz 9 lbs 6 oz 4' lbs 10 oz
Milk powder Whole eggs, fresth ,
Flavor
Extensioo
WaterfA b .
Total cost
.
, &I,
'
Date prices computed:
Cost per cake:
Recipe Item: Pie aust Yield: 120 single crusts Portion Size:
STANDARD RECIPE COST CONTROL FORM ,
Ingredients
\ Quantity
,
Market Price
Extehsion
, u
10 lbs 7 lbs 3 lbs. 8 oz
Pastry flour Regular shortening Cold water
.
534 oz
Salt
.
,
.
'
.
a
Total cost Cost per crust 0
Date prices computed:
.
111
'120
\,
,
UNIT IV
MONEY AND DECIMALS Making Change
Lesson 1 Objectives:
You will learn the importance of giving out the correct change. You will practice giving out change. You will learn how to use the cash register.
Related Information:
Depending upon the 'size of the restaurant, you may find yourself in the position of having to opeiate the cash register; you may also give change to customers as a waiter or waitress. In a previous unit you practiced filling out a guest check. Some waiters are
required to fill out the guest check, and in some cases they take the money to the register for the customer. THE CASH REGISTER
The cash register provides safe storage for money taken in, as it can be locked. It also, if used properly, ,keeps the money sorted in ,proper denominations (dollar bills,
fivedollar bills, 10dollar bills, nickels, dimes, etc.) making it easy 'to make change.
Through use of a tape, the cash register keeps a record of the cash received and paid out. Money is generally not left overnight in the register, even though it can be locked.
A register report is generally filled out. It records all the money placed in
the
register in the morning. At the end of the day a total is made of the amount of mon in the register. Example:
,
Cash put into register:
$ 20.00
Cash at the end of the day:
8500.00
Actual cash received:
8500.00
$20.00 = $480.
The printed amount on the tape is compared with the actual amount intthe
drawer.
If the two are the same, everything is correct:
If there is more actual cash than there should be, the register is said to be The cashier probably did not pay out enough money in making change.
over.
If there is less actual cash in the register than on the tape, the register is said to Again an error has been made: not enough money was taken in, or too much was paid out. be short.
112
121
To prevent errors, you must: Know how to operate your register__p) operly. Be accurate in operating the machine.
'Be careful in handling the money.
An experienced operator puts the bill received on the plate.in front of the register. This will prevent a customer from making an erroneous claim, and will. also prevent the operator from forgetting the amount received. When the cif mer is given change, state out loud the amount of the sale. Then start with the smallest denomination arld count off the change until it equals the amount of the bill still visible on the register. This bill is then placed properly in the drawer. ASSIGNMENT, Parl A: 1.
2.
3.
Write.the following in words: a.
85.68
b.
80.19
c.
454
d.
81.09
e.
825.89
f.
8124.8,3
Express in figures: a.
three hundred and seventeen
b.
eighteen dollars and sixtythree cents
c.
thirtythree dollars and six cents
d.
fiftyone dollars and twelve cents
e.
two dollars and seventyseven cents
Change the following amounts to dollars and cents: a.
10 nickels
=
S
.
b.
12 dimes
=
8
.
c.
4 quarters
=
S
d.
25 nickels
7
S
e.
10 quarters
=,
f.
18 dimes
=
st
113
/ 122
4.
tr
Give the proper amount or change for, the following: a.
Amount of check $2.75; amount of money given: $5.00
b.
Amount of check 0.06; amount of money given: $5.00
c.
Amount of check $1.34: amount of money given; $2.00,
d.
Amount of check $4.67; amount of money given: $10.00
e.
Amount of check $12.19; amount of money given: $20.00
f.
Aniount of check $8.98; amount of, money given S20.00
g.
Amount of check $ 2.78: einount of money given: $20.00
h.
Amount of cheek $7.54famount of money given: $10.00
a
i.
j.
.
Amount of check $.65; amount of money given: $1.00 Amount of chdck $1.06; amount of money given: $2.00 .
A
ASSIGNMENT, Part B: Example:
You sold a $1.35 lunch and teceived $5.00 from the customer. Tell how you would give the customer change.
Always use the largest possible cash and coins when making change. Always start with the,amount of the sale and give the change back starting with the lowest coin first.
The answer to the aboveproblem would be: Say: $1.35 1.40 (a nickel), 1.50 (a dime), 1.75 (a quarter) 2 dollars (another quarter), three, four, 'five dollars (three 1dollar bills). 1.
You ,sold a 65t lunch and received $1.00.
2.
You sold a $1.30 lunch and received a $10.00 bill.
3.
Fill out the chart on the following page. Use a check mark () for each coin.
123 114
l
Coins
Amount of Sale
Amount Received
1.
S 1..25
S 2.00
2.
.77
8' l.po
14
10¢ 254. '504
54
Bills $1
'
.
$5 $10 $20
_

tJ.
3.
8 2.50
8 5.00
4.
$ 4.07
S 5.00
5.
811.75
$15.00
6.
$11.75
$20.00
7.
811.75
$12.00
8.
$ 1.98
9.
8 6.67
$10.00
10:
$ 5.17
8, 6.00
.
$23.83
$25.00
12.
$ 4.32
820.00
13,
_5 3.79
510.00
14.
.65
$10.00
15.
$13.33
815.00
16.
$12.33
$20.00
17.
S 9.08
$20.00
18.
$ 8.01
820.00
1
tf
.
S 5.00
.
.
.
,
.
.
.
.
_
.
.
(
,
.
..
.
/
1
l r=
,
.
.
.
.
. .
124 115
rti
THE CASH REGISTER REPORT FORM
The instructor will explain how to fill out the cashregister report form by projecting a transparency of the form in this book.
The BEFORE column shoWs the different denominations of coins'and cash that were received and, placed in the registei when it was first opened. These are totaled up
below each section, and the full total is entered below, as "Total all money in the register."
The AFTER is one the same way, listing the amounts of each coin and cash and totaling up each ,s tion. The total "before" is subtracted from the total "after" to get the "actual cash taken in" for the day. ASSIGNMENT C: 1.
2.
Do, this one with the instructor: Before:
20 IC; 20 7 54; to
After:
8
14;
1
$10.00
36
54;
104; 8 104;
14
254; 5
25t; 37
8
a
$1.00;
$5.00
1
$1.00; 13
85.00;
Do these register reports yourself: a. Before:
After:
b. Before: After:
20
20
14;
4
14;
7
$10.00
9
5c; 5ct;
10  104;
8
104; 27
31
50
14; 40
5ct;
20
104; 16
35
1.:r; 12 $10.00; 2
51t;
18
104; 4
2
$20.00
125 116
25c; 25tt;
5
37
25t. 10 254; 76
$1.00a
$1.00; 13
$1.00; 2
$1.00;
4.
$5.00;
$5.00
$5,00; 5.
P
O
CASH REGISTER REPORT
I Name:
Date:
#
BEFORE Coin
Quantity
AFTER
Amount
Quantity
Amount
Coin
14
54
,
54
.
.
104
104
254
254 I
Total
of coins
Total of coins
=
= .
Quantity
Amount
Bills
,
Quantity
$ 1.00
4 $ 1.00
Ks
$ 5.00
r
$10.00
$20.00
,
Other
of To
I
Amount
Bills
$ 5.00 $10.00 $20.00
A
Other

h
°
of coins from above
Total of cas Total of coins from above
/
Total all money iri register
Total all money lin register
.
0
.
.
.
Cash in register AFTER t Cash in register BEFORE Actual cash 'taken in Reading on tape
Amount short over 4
Signed .
Approved,
o 1
126 117
,
w
CASH REGISTER REPORT
w
Name:
.
Date*,
BEFORE Coin
Quantity
AFTER
Amount
Quantity
it
''
.
54
104
.
Amount
Coin

54 ,
104 ,
254
of coins
Total
Quantity
'
25:
Total of coins
=
13ills
Amount
Quantity
$ 1.00
=
Amount
Bills
$ 1.00
$ 5.00
$ 5.00
.
$10.00
$10.00
,0
$20.00
$20.00 '' Li
1
Other
Other J
a
Total of cash
Total of cash
Total of coins from above
I
Total of coins from above
Total all money in register
V
Total all money in register
Cash in register AFTER Cash in register BEFORE Actual .cash taken in Reading on tape
Amount short
0
over Signed
,
a..k.
Approved
127 118 it
,

CASH REGISTER REPORT
,.. .
Date:
Name:
AFTER Coin b
BEFORE
Quantity
Amount
Coin .
Quantity
la
5e
'1.
Total
I
,
'r
D
Quantity
Amount

25¢
Total of coins
of coins k = Bills
Quantity
P
104
1 OC:
254
L
14
1
 54
Amount
Bills
.$ 1.00
$ 1.00
$ 5.00
$ 5.00
$10,00
$10.00
$20.00
$20.00
Other 7
Other
=
Artpunt
Total of cash
Total of cash
Total of coins from al; ve
Total of coins from; above
, Total all money in register
Total all money in iegister,
Cash in register AFTER Cash in register BEFORE
.
Actual cash taken in Reading on tape Amount short kt
.\_
over Signed .

.
Approved
128 119
UNIT IV
MONEY AND DECIMALS Reading, and Writing Decimals
Lesson 2 Objective::
You will learn how to read and write decimals.
Related Information:
In Unit II we studied fractions. A fractions is less than a whole thing. It is also possible t.4 express less than a whole thing by the use of decimals. Usually it is easier to work with decimals than with fractions except for the simplest fractions. When we convert to the metric system, we will be using decimals most of the time. At present, your ch.lef use for decimals will be in dealing with money.
We use the word "decimal," but what we mean is "decimal fraction." A decimal fracti n is a fraction whose denominator is 10, 100, 1000, etc. For example, look at the number 57.45 The 57 represents the whole number
The numbers to the right of the decimal point (in this case 45) mean that we have more than 57, but not enough to make 58. We could also express the above amount this way: 45
57100
You must memorize the following table in order to properly read and write decimals.
One place (number) is read as tenths:
.05 is five tenths ( 5
10)
Two places (numbers) is read as hundredths: .05 is five' hundredths (40 ) 5 Three places (numbers) is read as thousandths: 005 is five thousandths (10116)
Four places (numbers) is read as ten thousandths:
.0005 is five ten thousandths (10,000)
How To Rea\Decimals:
Read' the number to the left of the decimal point as you would any whole number. Follow this example: 247.89 ale
129 120
Say "Two hundred fortyseven..." Read the decimal point by saying "and": 0
"Two hundred fortyseven and..."
Read the number to the right of the decimalkpoint normally: "Two hundred fortyseven and eightynine..."
Complete the statement 'by counting the number of places to the right of the decimal point. In this case the two digits, *8 and 9, lake two places. Therefore (check your chart foi two places).... You add the worde`hundredths." 247.89 The complete statement: "Two hundred fortyseven and eightynine hundredths."
Don't get fooled by zeros! Say the number: "nine." Count the places...two.
.09
Complete the statement..."nine hundredths." Say the number "nine." Count the places...one.
.9
The number is "nine tenths:" .909 1
Say the number "nine hundred nine:" Since there are three places, add "thousandths."

p,
Note: A zero At the right end of tlk decimal does not change the valiie of the number. But you should read it as if it were any other digit, as .5 for For example: .50 and .500 and .5000 mewl the ,
computation purposes,
,
but should be read as "fifty hundredths," "five hundred thousandths," and "five thousand tenthousandths." ASSIGNMENT: 1
A.
Write the following in word form: (Use the word `.`and" only to show the decimal point. For example, 702.207 is read "seven hundred two and two hundred seven thousandths.")
1.
.4
2.
.10
3.
.04
4.
14
5.
1.4
130 121
6. .14 7. 1.14 8. 14.14 9. 104.104 10. 114.004
11. .86 12. .0009 13. 6.060 14. 60.06 15. 60.60
I
16. 323.002 ,17. 17.107
18. 21.758 19. 23.9001 20. 2,045.91 Write the following' as decimal fractions
B.
1.
Eight tenths
2. Eight hundredths 3. Eight and eighty hundredths 4. Sixtythree and fortynine thousandths
'C.)
5.
Sixteen and six thousandths
6.
Five hundred seven and five tenths
7. Two and seven hundredths 8. Ninetyfour thousandths
9. Eight hundred fortyseven
10. One thousand nine and eightyfour hundredths
131 122
,v
UNIT IV
MONEY AND DECIMALS
Rounding Off Decimals
Lesson 3 (
Objectives:
You will learn how to round off decimals.
Related Information:
When working with numbers we are often left with more numbers than We need 'for a correct and accurate answer. It is necessary to eliminate some of these numbers. For that reason we shall practice rounding off numbers again this time decimals. $140.68 X
.12 28136 14068
$16.8816
our ppyver tomes out $16.8816. The smallest coin we have is a penny. When we pay a gill, f r example, we. cannot pay someone $.8816. We can pay $.88 (880 or S.89 (8%). T, e 16 must be removed for In the aboiX3, multiplication problem
,almost all purposes.
There are certain rules wemust follow in rounding off decimals. They are mostly the same rules we followed in rounding off whole numbers. :
In some problems you will be told how far to round off. In dealing with money,
however, without being told, we normally round numbers off to the nearest cent, as 'explained above .(to two places). RULE A: RULE B:
If the digit to be drppped is 5or more (5, (3 7, 8, 9), increase the number before it by 1.
If the digit to be dropped is 4 or less (4, 3, 2, 1, 0), do not increase the number before it.
Example 1: 534.652
We wish to round this amount off to the nearest cent (two decimal places). We want to drop the 2.
The 2 We wish to drop is less than 5 (rule B above), so we drop it without changing the 5 in front of it. S34.65
Example 2: 5208.385
The amount becomes $34.65
We wish to round off this number to the nearest cent
(two
decimal places).
The number to be dropped is 5. As indicated by rule A, we must add 1 to the preceding number. The 8 is therefore changed to 9. S208.39
The amount becomes 123
132
ASSIGNMENT:
Find the followipg correct to the nearest cent:
A.
1.2658
6. 314,5.032
r 1
.1.09
7. 16.001
\.12. 1 1.1278
3.
11.108
8. 1.009
13,. 11489.4549
4.
112.2349
9. 3435.892
14. 132.095
5.
1.829
1. 2.
10. 332.297
5.999
15. 33.9978
Find the following correct to the nearest tenth:
B.
1.
.37
6.. 1.92
11. 6.975
2.
.289.
7. 3.74896
12. 2.04%5
3.x.8
8. 2.38
13. .996
4.
.16
9. 5.06
14. 13.95
5.
3.11
C.
10. .90
15. 7.0499 Find the following correct to the nearest hundredth: F
1.
.321
5. .320
2.
.2048
3.
.289
6. 394 7. 2.9 4
4.
4.845
8. 15.29567
9. 390.7049 10. 5.9965
2
11. 3.0019 12. .009 0.
I? a. What is the difference in meaning betWeen the following numbers?
35
35.0
35.00
35 could stand for any number between 34:5 and 35.0 could stand for any number between 34.95 and 35.00 could stand for any number between 34.995 and b.
Which of the above three numbers is the most exact?
c.
Which of the e is the most exact number? 10.30
10.300
,
133
,
10.4
Example 3: $208.3845 We wish to round off this number to the nearest cent or two decimal places.
Now look at the 'digits after the 38. There are two: 4 and 5. The only digit we are concerned with is the one immediately after the digit in the cents place. This is a 4.. By rule B above, ut since it is less .than 5, we drop it (and any others) changing the preceding 8. $208.38 Examples:°S208.3845 $208.385 $
8.3 65
The amont becomes $208.38. Drop the 45.
Answer: $208.38
Drop the 5 but addc,1 to the 8.
Ans: $208.36
Drcip the 65 but add): to the 8. Ans: $208.39
Ans: $208.38
$208.38358 Drop the 358. Correct to the nearest tenth means:

.2568 .2 568
q
.3
Tenth means correct to one place. Underline it to help you
remember. Drop all numbers except the .2, but change the .2 to .3 because the next digit is a 5.
Correct to the nearest hundredth means:
.35843
.35 843 .36
Hundredth means two places to the right of the decimal. Underline the two places. The following digit is an 8. Therefore change the 5 in the .35 to a 6. .
Correct to the nearest thousandth means: 23.15432`
23.154 32 23.154
Thousandth means three places. Underline the three places if it will help you, The following digit is a 3. Therefore the last two I digits (32) are dropped.
Correct to the nearest whole number means: 23.41 23 ,Note:
op ,all numbers to the right of the decimal point. Also drop the decimal point itself.. The correct answer is 23.
When you need an, answer correct to a certain place, always give that place its digit evenif it is a zero. Example: Round off 2.97 correct to the nearesventh. Since the digit in the next place is a 7, you must raise the preceding digit, 9, by .1. Raising 9 by.1 gives 10. So in order to raise the 9, we have to carry the 1 to the next place. We get 3.0 as the answer. We do not drop the zero if we have been asked to give an answer correct to the nearest tenth. The zeio shows that the answer is correct to the neatest tenth, and' not to the nearest whole number.
The same number, 2.97, correct to the nearest whole number, would be simply 3.
125
134
UNIT IV
MONEY AND DECIMALS
Lesson 4 Objectiv
Addition and Subtraction of Decimals You Will review the addition and subtraction of decimals.
Related Information
You have been using decimals from the first chapter in this book. Any time you work with money you have to concern yourself with decimals. The rule for addition and subtraction of decimals is simple: The decimal points must be kept in a straight column, each one decimal point right under the other. Example: Add the following numbers: .189 .905 .45 34.908 .189 .905 .450 34.908
.189 + .905 + .45 +
.
34.908
Note how the decimal points are lined up.
It may help to keep your columns straight if you add zeros. All the numbers have 3 places except the .45. Add a 0 to make that a 3place number also. It does not affect its value. Now add.
Example: Subtract 145.89 from 457.03 457.03
145.89
Note how the decimal points are lined up.
Subtract as you would in any subtraction problem.
Example: Subtract .43' from 890 890. .43
The 890 does not show a decimal point, but being a whole number it has the decimal point understood after the 0 in the 890. The number 890 is the 'same as 890. 4
890.00 .43
We then add two more zeros to make the numbers line up and easier to subtract.
ASSIGNMENT: A.
Arrange the following numbers in columns and add. 'After you have add d, round off the an wer correct to the nearest hundredth.
1.
7.026 +4.495 + 117.02 +65.17
2.
3.507 +33.08 + 2.1 + 4.009 + 35
3.
.005 + 105.7 5 + 178.2 + 143 + 110.728
135. 126
4.
8325.07 + 810.04 + S.23 + 81.45 + 81000.00
5.
5.0245 + .07 + 14.2003 + 4.2
6.
85.34 + 81.06 + 845.90 + .99
B.
Arrange the following and subtract. After you have subtracted, round off your. answer correct to the nearest tenth.
1.
306.6  32.9
2.
205.06
140
3.
302.09
215.387
4.
35.613
.7.475
5.
78.5137 7 59.306
C.
Add the following: 1.
1.25
2.
57.
,
.32 .18 48. D.
1.8 2.6 .759
.379 2.05 .876
3.
.375 1.48
.91 .8
4. 
24.056 18.287 .94
7.876 .093
Subtract the following:
1. 8101.76 43.25
2.
892.65
3.
1.97
.
864.57
27.85
5. 8587.24
6. 8845.27
7. 81,276.35
218.78
.97
145.18
E.
Word Problems:
1.
The Acme restaurant had the following overhead expenses for the month: electricity 8143.67, heat 8137.50, gas 845.07, insurance 8150.00, rent S900.00. What did the overhead expenses total?
2.
The Hut restaurant placed an order for the following items: 1 cook's knife 86.95, 1 dozen serving trays at 816.80 a dozen, 1 5qt soup tureen at 84.95, 1 ingredient bin at 846.00. What did the order total?
3.
Howard's restaurant ordered the following items: 1 32gallon trash can 58.95, 1 roll clear vinyl sealwrap 86.95, 1 case saniliners 811.05 per case, 1 traystand
85.75. What did the bill total? He returned the tray stand because it was defective. What was the final bill? 127
136
43.72 81.56
8. 8671.19
 98.07
,=4s
4.
The Steak Pub received an estimate COn the following items:
2compartment kitchen sink $145.00 1 deepfat fryer S295.00 1 stainlesssteeltop worktable $198.50 Velectric dishwasher $1,465
What was the total on the estimate? F.
Can you .figure' out why you do not round off figures ,before adding or subtracting thew?
C
13T 128
UNIT IV
MONEY AND DECIMALS
Lesson 5 Objectives:
Multiplication of Decimals
You wqr view the rules pertaining to multiplication of decimals. Vail understand the importance of multiplication of decimals in food service.
Related Information: Wherever money is used,_ it is necessary to know how to multiply decimals. When multiplying decimals, it is not necessary for the decimal points to line up vertically (as it 0 's in addition ' subtraction). . /
Example: (a.)
479.84
or (b.)
8:01
X
34.7984
8.5
X
Step 1: Multiply as you would in any multiplication problem.
Step 2: Count the total number ofdecimal places in the numbers being multiplied.
In example (a) above, there are two decimal places in the first number (.84);' there are two decimal places in the second number also (.01). Two places plus two places equals four places. Our answer then Will have to have four decimal places.
479.84 8.01
X
_
47984 3838720 3843 5184
Count four places from the right and put in the decimal point.
A
In (b) above, without even multiplying, we can see that we will have to count five places from the right in our answer to.place the decimal point. We can expect that almost everyone will own one of the mini  computers in the near future, making all math work easier. Even With computers,however, we must know how to set up the problems and how to interpret the answers. Many restaurants provide waitresses with adding machines to make their work easier, faster, and more accurate. Note:
We call the first number the multiplicand: and the second number the multiplier: and the answer is called the product:
2.45
X 2.4 5.880
When numbers are to be multiplied, it does not matter which one you make the 3 X 2 is the same as 2 X 3. It is multiplier and which the multiplicand: usually easier to multiply by the smaller number in problems such as the ones in part A of the assignment. 121)
138
ASSIGNMENT:
Multiply the following:
A.
1.
909.50 X 73
2.
45.3 X 2.4
3.
804.3 X .7
(/)
.0075 X 4.23
.
.24 X 78.5
.
$300.45 X 36
6.
4
14)
B.
Complete the foll9wing:
1.
5.724 X 28
2.
847.3 X .46
3.
.083 X 1.54
on
0
,
4.
5.042 X 8.1
5.
Two scales were ordered at S13.50 a scale. What was the total cost?
6.
What did the bill come to if fiberglass trays cost
,<..
.
$19.80 a dozen and twelve' dozen were ordered?
q
7.
What is the cost of 5 plastic washing machine racks at $11.95 a rack?
8.
Condiment holders wial. a gold finish cost $2.40 each. How much would it cost' the cafeteria to &der one for each table? There are 28 tables: 4.
9.
What would it cost to replace all the seats in the
/
cafeteria if one fiberglass stack chair costs $11.9V There are 224 seats in the ,cafeteria.
13g .
130
t.
o
iA
10. ,WAGE PROBLEMS. Find the gross pay for: a.
40 hours at $2.20 per 'hour
40 hours at $2.45 per hour c.
36 hours at $1.95 per hour A
d.
30 hours at $3.40 per hour
e.
15 hours ar$2.60 per hour
,
11. COMPUTING COSTS:
Sometimes costs per portion of an itert, are very small. These must still be calculated because, when making hundreds of portions, they "add up." After completing the multiplication,of the following problems, don't forget to round off to.two daces. We
usually consider coto the nearest whole cent. a.
17 servings at 0.125pper serving
b.
150 pork chops at .6375 per serving
c.
50 bowls of soup at .0572 per serving
d:
74 portions of pie at 0.183 per piece
e.
200 portions at .855 per portion
f.
350 portions at $1.245 per portion
g.
75 portions at .65 per portion
140 131
UNIT IV
MONEY AND DECIMALS
Lesson 6
In*entory And Stock Record Card
<
Objective:
You will practice filling in two forms used in the foods trade inventory list and the stock recokci card.
the
Related Information:
Keeping a proper inventory iis a necessary part of the management of any (foodservice establishment. An inventory is a list of all the items on hand.,The inventory' may involve every single item in the restaurant L_ chairs, tabks, ovens, food, etc., but we are interested here in the inventory of stores only. The cook must have the necessary supplies on hand tvhen he or she prepares the'
food. The cook must depend on the storeroom's having certain items in stock all the time. Other items he knows he must order for special occasions such as banquets, parties, or holiday occasions. _
The inventory may be done DAILY, WEEKLY, SEMIMONTHLY, or MONTHLY. A perpetual inventory means that every time an item is put into stores or taken out, it is recorded or an adjustment is made on an inventory card or sheet. ,
The month end inventory is most important. Food costs cannot be accurately .calculated without accurate inventories'on what is actually used each month. ASSIGNMENT A:
O
,
On the next page is an example of part of an inventory taken by a worker in a restaurant. Following the instructions given, find the unit price of each food and the extension.
to find the "extension" If 6 cans of potato granules cost 511.64, find the price of 1 can by dividing 6 into $11.64. This gives you the unit price.
Multiply the unit price by the quantity on the shelf
eb 7 cans
to find the
extension.
Add all the extensions to find the grand total of all items. (B) Assuming 25 portions per No. 10 can on the desserts (fruits), are we able to feed 300 students with each item? If not, which one(s) are we short of?
141"
.
tot
132
lilUEITTORY DATE TAKEN
Page #
INVENTORY BY Price
Unit
rer f'sckacie
Price'
Descri tion Qty. 7
#10 can Potato granules
6
11
64
7
*10 can Pork and beans
6
8
19
3 lb
Peanut butter
6
4
6at oz
Solid light tunal.
6
8
*10 can Catsup
6
8
*10 can Peas
6
12 '
Packed
Food
Size
12 80

32 74 10 93 7
*10 can Mixed Vegetables
#10 can Cut wax beans
3
95
6
8
38
8
00
#10 can Potatoes
6
4
#10 can Peaches
6
11
*10 can Fruit mix
6
12 27
,19
4 'A
,
0
cd
8
13
13.58
1.94
_
2
Extensiu%
7 .70'
83
\
'
17
*16 can Sauerkraut
6
6 67
5
#10 can Pear halvOs
6
12 66
5
#10 can Chow mein noodles
6
6
63
6
#10 can Cherry filling
6
17
05
17
1 lb can Mushrooms
24
27
87
22
21 oz
30
5
55
Ajax,
. ,
.
,
Total this page
/ 133
112
STOCK RECORD CARD
7
\
The stock record card is useful in checking and controlling inventories in the storeroom. In large storerooms it is useful because: .
ti
.,
1. 2. 3.
It indicates the LOCATION of the food hems. It indicates the SIZE of the item: *10 can, or *5 can, etc. HIGH LIMIT and LOW LIMIT: This gives the storeroom attendant, manager, or purchasing agent an idea of how many to order. He knows he must not go over the high limit he knows that when the number of items on the shelf gets down to the low limit, he must order.
4.
DATE: self explanatory;
5. 6.
REC'D: the number of items put into stores. ISSUED: the number of items given over to the kitchen. This gives the manager
an idea as to how much to keep on hand by knowing how often the item is 7.
called for. BALANCE: the number of items remaining of a particular date.
A card like this requires close storeroom control. The card is useless unless each
time an item is received or checked out it is recorded. Control like this would be necessary in large restaurants, dining rooms in hospitals, etc. ASSIGNMENT C:
Make the proper entries on the. STOCK RECORD CARD on the following page. Item:
Sweet, peas, *10 cans, which are kept on shelf 2A. The stock is permitted to vary between 6 cans and 15 cans.
On May 1 we had 3 cans on the shelf On May 2 we received 2 cases. During the day we issued 2 cans to the cook.
On May 4 we issued 2 cans to the cook. On May 5 we issued 2 cans to the cook. Is' it time to reorder peas yet?
143 134
Stock Record Card for Inventory Control
Item:
STOCK RECORD CARD
I
 Location:
i
Rec'd
Date
Issued
Limit
Limit Rec'd
Date
Balance
I ,
I Low
High
I
Size
b
I
..
.
.
.
144 135
Issued
Balance
UNIT IV Lesson 7
MONEY AND DECIMALS
Division of Decimals
0
You will reviewthe division of decimals. You will practice using division in foodrelated problems.
Objectives:
Related Information: There are three general types of problems involving the division of decimals 1.
Dividing a whole number into & decimal:
2.
Dividing a' decimal into a whole number: 8.8
3.
Dividing a decimal into a decimal:
8
)7.89
)737
8.8 ) 234.866
BASIC RULE:
If there is a decimal point in the divisor (the number outside the box), move it to the right of the last digit and count the number of places you are , moving it. Then move the decimal point inside the bothe same number of places.
efiT
Rule does not apply
Example 2:.
8,8)2346166
Move point in the divisor one place to the right; then do the same thing to the number inside the box.
Example 3:
.880 234.866
Move point in the divisor three places to the right; then do the same thing to the number inside the box.
Example 1:
there is no decimal point in
the divisor.
If there is no decimal point in the number inside the box, add a decimal point at the end and as many zeros as necessary tali permit moving the decimal point as many places as needed. Example 4:
8.85318
No decimal inside the box.
8.8 45M1.0
Since we must move the decimal point in the divisor one place, add a decimal point and one zero inside the box. This does not change the value of the number.
88 47111:T.
Now move decimal point in the divisor and move decimal point inside box, as in example 2 above.
Example 5:
In all
8.90)234
No decimal inside box.
8.9034.700
Add vs point and two zeros inside box.
890)23400.
Move both decimal points
these problems, we must complete the preliminaries by putting in a
decimal point for the answer. it i placed directly above the decimal point inside the box. (Ex.:) 8)
(Ex.2)88W66
(Ex. 3 ) 880)234866t (Ex.4)88Y45716t
145
' 136
(Ex.5)890)23400t
Now divide as you would in any other division problem. Carry out your division to the same number of decimal places above the line as there are decimal places below
the line. Then look to see whether the next digit would be 5 or more. If so, increase your last digit by 1. (2,
When dealing with money amounts always carry out the division to 2 places beyond the decimal point. Then go a step further to see what the next digit will be, so you can round off your answer properly. ASSIGNMENT:
1. There are approximately 25 servings_ in a *10 can. Work the following problems: a. $45.90 divided by" 25
b, $4.55 divided by 25 c. 87.50 divided by 25
d. $1.25 divided by 25 e. $2.50 divided by 25
f.
$4.00 divided by 25
g.
$4.75 divided by 25
h. $7.40 divided by 25 i.
$8.88 divided by 25
j.
$14.80 divided by 25
k. *4.49 divided by 25 4.
$37.12 divided)m,r25
146 137
2. a.
$23.18 divided by 12
b. $14.07 divided by 6 c.
$8.72 divided by 50
d. $18.97 divided by 15 e. $40.89 divided by 12
f.
S2.37 divided by 100
g.
S27.35 divided by 18
h. $89.09 divided by 22 3. a.
82.50 divided by 1.25
b. 1.44 divided by 3.7 c.
.45 divided by 15
d. 1.7243 divided by .43 e. 580.5 divided by 21.5
f.
82.614 divided by .028
4. Compute the cost per serving based on the total recipe costs given:
a. 30 portions, 54.00 b. 35 portions; $35.75 c. 20 portions; $9309
d. 35 portions; $14.00
138
117
5.
e.
50 portions; $85.00
f.
12 portions; 80.6552
_
(
Compute the cost per serving, assuming 25 servings per *10 can. a.
Number 10 cans of peaches cost 810.91 per case of
6. What is the cost per can? What is the cost per serving?
I
b. One case of plums costs $10.59. What is the cost per can? What is the cost per serving? to
c. One case of apricots costs $14.61. What is the cost per can? Whatis the cost ger serving? d. Two cases of cherries cost $21.48. What is the cost per can? What is the cost per serving?
6. At $9.20 per dozen, what is the cost of one 11" oval /platter?
7. Heavyweight 634oz. cups come packed in cartons of 4 dozen. They cost $6.30 per dozen. How much does a carton cost? How much are they per cup? 8. Large diviner plates, 10", cost $10.80 a dozen and come packed two dozen to the carton. How much is a carton? One plate?
148 139'
/
UNIT IV
MONEY AND DECIMALS
Lesson 8
The Requisition a
Objective:
You will learn toofill out a simple requisition form.
Related Information:
You may someday be in a position where you have to order supplies. Some institutions have open orders on food items, where all you have to is call up and order over the phone. In some restaurants the person in charge of the storeroom keeps a regular inventory, and orders as required.
Where equipment is involved, procedures may vary. In a small restaurant the boss
may approve a purchase in a matter Of minutes and leave the rest up to you. In some businesses, orders may have to go through many channels before being approved for purchase. Sometimes it is necessary to order equipment a year in advance, as in schools. No matter what method your ,own business uses, you should know how to All out a simple requisition form. A sample form is shown on the next page.
II
149 140 ".
Reguisiticrn for ordering supplies outside of restaurant. PURCHASE REQ144SITIQN
TO: PURCHASING DEPARTMENT. Please order the following: No.
Vendor:
Dap
Date
Terms
StrdP.re_d
QUANTITY
1
PART NO.
Ship via
F.O.B.
Quotation N mber
I Promised
DESCRIPTION AND MANUFACTURER
UNIT
TOTAL
PRICE
PRICE
,} 4
.
.
Date of requisition
Approved by
Requisittoned by:
Required for:
Date required
r I
The first five lines are usually taken care of by the purchasing department. It may have to shop around to get the items: a. at the best price b. delivered promptly c. from a dependable supplier
QUANTITY: The number of items you want. 2. PART NO: Manufacturers catalog no. 3. DESCRIPTION AND MANUFACTURER: Tell what it is you are ordering and what manufacturer you are referring to. 4. UNIT PRICE: How much one item costs. 5. Required for What department (or reason). 6. Requisitioned by: Who is ordering the part. 7. Date of requisition: Today's date 8. Date required: When you need it. 1.
141
150
_
QUALITY PROFESSIONAL CUTLERY PAN SCRAPER: 3"4" SS blade
COOKS' KNIVES: Chrom Tool Steel, flexible, forged bled. & bolster, Rosewood Finest merle.
8" blade 6076610, 10" blade 6076612. 12"'ilede 6076614, 14" blade
$ 5.25 ea. 6.55 ea. $ 8.00 ea. $ 9.65 ea.
607668e
45111C66111rJrigligilla COOKS' KNIVES: Carbon Steel, stiff blade, Ebanwood fiend Is. 5" blade #611668.
$ 2.65 ea
#6116610, 10" blade
$ 3.10 a,
#61116
$ 3.75 ea. 1 4.70 ea.
#6I
2, 12" bled.
6. 41 14" blade m14/
yr MOM  _a
. WC.MI RI ri MEAT SLICERS: Fl
Rosewood Handle.
BUTCHER KNIVES: Chrome Tool Steel Blade 8" blade #52505, $ 3.00 ea. #1128010, 10" blade. $ 3.65 ea. #6215012 12" blade $ 4.40 ea.
2.65 oa. $ 3.75 ea.
$ 4.10 a.
217Min.
nu:
HAM SLICERS: Stainless Steel Flexible Blade, Rosewood Handle. 650310, 10" blade 450312, 12" blade 3
$ 3.65 ea. $ 4.10 ea.
LUNCHEON SLICER: Stainless Steel, Rosewood Handle.
#6546, 8" blade
,11.1. _Jr.
$ 2.5§, a.
;SEIM
Rosewood Handle.
$ 3.10 ea.
1111111M11113=3 It" blade 1,55 ea.
LBB K9, 9" blade
,$ 1.65 ea.
BAKERS' SCRAPERS Cuban Steel 6" X 3" Blade 412 SemiFlexible $1.20 ea. # 6E Flexible $1.60 ea.
NEW...ALL STAINLESS STEEL
/
# BAK4 4.1/8" x 3W' Stiff Slade....... 1.2511. # BAX6 6" " Stiff Blade . 1.50
Carbon Steel; forged, magnetized. 157, Knurled blade, Maple Handle 6570: Straight cut blade, Rosewood Handle. No.157 RamamoNo. 6d57410antne Maple Handle Blade Si se
ea. 10" 3.05 12". a
$ 23.080
14" 16"
$ 3.60 ea.
BOWL SCRAPERS: Heavy Rubber Blade, Maple Handle.

$ 5.15 ea.
#8R, 8" x 21/4" blade
Ir
/ RBK06, Carbon Steel 62806, Chrome Teal Steel
wrarsorimila
/RUF10 RUF13 770L
PRICE
3" x 11/16" 4" x 3/4"
.80 ea. $1.05 ea. $1.15 ea. $1.55 ea. $2.35 ea. $3.15 ea. $4.65 ea. $6.20 ea.
5"x 13/16"
6" x I"
8" x 11/4" 10"x 11/2" 12". 13/4" 14" x 2"
rrO
TURNERS: Stainless St.el Offset Blade.
Rosewood Handle. Sizes shown ore for fiat surface of blade. #255, Stiff blade, heavy duty
#491, Small, semi flexible /255, 4" x 3" blade 491, 3"x 2" blade
FORKS: Utility, Kitchen, Pot.
Tines Stainless Stainless Carbon Steel
BLADE SIZE
g K03 °. BK04 BK05 65016 65018 6501.10 650112 650114
COOKS' FORKS: Heavy duty, Forged Cbbon Steel, Extraheavy construction. 14" Size also available in Stainless Steel. osewaod Handle QvaralI Maple tjandl 67B $ 4.20 ea. 12" /575 1 3.55 ea. 698 $ 5.Uu ea. 14" 895 4.05 ea. 611B $ 8.20 ea. 17" 6S9B $ 8.25 ea. 14" Stainless Stow. Overall 10" 13" 20W'
itt
SPATULAS: FlexibleStainless Steel Blade.
.95 ea. $ 2.05 ea. $
BONING KNIVES: 6" Narrow blade. #6280N6, Chrome Tool Steel.... $ 2.05 ea.
NO.
$ 2.55 (24
C1"11PmEND
BONING KNIVES: 6" wide blade.
BREAD KNIVES: Serrated Stainless Steel. #6349, 9" blade
r)1811.
BUTCHER STEELS: (Knife Sharpeners)
No.6545
Stainless Steel
No. 6545  . blade Mo. 6545  10" blade No. 6545  12"
S117F, Flexible blade
4111111111100
$ 4.30. ea.
,
Pxlebs Specify: 51175, Stiff blade
PRICE $ .95 es. 1.35 ea.
1:50 ea. 1.05 ea.
3.10 ea.
$ 1.85 ea.
TURNERS: Long Blade.
8" x 3" blade, offset, 14" overall.
UTILITY KNIFE: Serrated Blade, Wonderful for slicing tomatoes, rolls etc. # RUK5 5" WaveCut Blade
#VB50, Stainless Steel
rvionia.
HEAVY DUTY CLEAVERS
No.L85, 7" blade S 3.80 ca. No.L828, 8" blade $ 6.10 .o.
GRAPEFRUIT KNIVES: 3W' blade. Stainless Steel, Double Serrated. EG1(3, Household Type
BGK3, Restaurant Typ
Hotel Typ
116512,
.45 ea. .80 ea. $ 1.70 ea.
$ $
wg'*7.11"
Chicken CLEAVER, light duty No.RCC7 6" blade S 1.70 ea
CAKE TURNER: 6" x 215" Stainless Steel Offset Blade. Rosewood Handle. #65078
.
SANDWICH SPREADER:
Stainless Steel Blade, 3W' x 11/4" #6S08, Commercial
#6515, 6" Blade
# WSS4, Economy
Rosewood Handle.
1 1.70 ea.
31/4" blade, standard RPK313, 3' /i" with bolster 6919, 3 %" professional RPK3,
3.1/8" Stainless Steel Bled.. Deluxe Bolster Construction. Rosewood Handle.
ICING KNIFE: ew.x 1W' stainless Steel .25 ea. .50 ea. $ .50 ea. $
t $
.95 ea.
PARING KNIVES: .11..7.W.E1111:1111M Stainless Steel, Rosewood Handle 16520, VA" blade #6516, 3%" blade
#R 335
PARING KNIVES
$ 1.45 ea. .55 tio.
iNv7 J MIMI* BPK3S, 3" serrated blade
52.601a.
4Y7,"EMIXD
UTILITY KNIVES: Stainless Steel,
PARING KNIVES: :;ainlss Steel, Rosewood Handle. JPK3,"rtblade, economy
.$ 225 so.
.90 as.
$
$ .95 ea. $1,35 ea.
Blade, Rosewood Handle. Best Quality #6504 $ 2.40 ea.
.10e_mmume
.1m
If.1120"166
tiTivit12.1Esota.;.,Sa:alue
PIE SERVER: 6" x 2W' Offset Stainless
Steel Blade. Rosewood Handle. Best Quality. K T 27 $ 1.40 6509B, Deluxe Model ea. $ 2,55e:.
SPS 10, all Stainless.. $ .85 ea,
1 142
151
Less than doz S.45 ea.
reiiiln mil*Pigrtifervrleea tchen usei'i3iving Ki
1
No, 6 or more
$ 1.00 ea.
A;1
ASSIGNMENT A:
Use Page 11 from the Admiral Craft Equipment catalog and the blank form below to order the following items:
1 10" Cook's knife, chrome steel 1 17" Cook's fork, h vy duty 5 3its" professional pa ing knives
1 4"X 3" blade turn Note:
Use the Admiral Craft catalog numbers and make certain your description is written dearly and completely. Use prices irom catalog and total the requisition.
Requisition for ordering supplies outside of restaurant. PURCHASE REQUISITION
1
TO: PURCHASING DEPARTMENT. Please order the following: No.
t
Vendor:
e
ordered
III
1
Date
1
Trms
r
1 F.O,B.
Ship via
. ,
QUANTITY
DESCRIPTION AND MANUFACTURER
PART NO.
Quotation 1 Date , N miter Promised TOTAL UNIT PRICE PRICE
0
4
.! .1,
.
. ,
.
. 1
'
Requited for:
Date of requisition I Approved by
Requisitioned by:
143 zr
152
Date required
fl
MISCELLANEOUS PLASTIC ITEMS LARGE 26 OUNCE^ UNBREAKABLE POLYETHYLENE
SUGAR & NODRIP SYRUP SERVER BIG 20 Oases eapealty
HEAVY DUTY
DISH BOXES
Unbreakable FiestRbIte Canna
POLYETHYLENE, in Tan or Dark Orgy:
Calseful i'4s
\
No.D115
sudAR,
In lots of 12 or mont
20
N.. C01.15205, 15" a 20" s5", Rap. $3.00.. $2.25... In full carton lots of 12 or more
SAVES SUGAR  Pours only 1 ,Yeaspean at a time (spetial fescue in top may be removed for
No. BGB1121 R.O. $3.95 Value
regular freeflow pouring) 3" (New., IIH" High. FrostWhite Lowers. Celerfel Tips. In carton lora of 2 dozen ASSORTED (6 each tops in Ten, Pink, Yellow and Turquoise!).
6 camera
Less than 6
In SOLID COLOR peckleg(ctn. Iota of 2 doz.) Your Choice: Tan 7 Yellow Pink  Turquoise Sr Tangerino (with FrostWhite lower containers) In 1 dozen iota $6.00 dos. Less than 1 dozen $ 55 se.
Avocoslo, Gold or May.
o.
$2,06
CUTLERY BOX, 4Comportment Heavy Duty Polyethylene, els 21W' a 1114" x 3%" clasp
IAEA"' oUTIpLYETV4YL'E"
DISH BOXES
The stoat modern ald'darable plastic hoe.* yod can buy: Safe in Dishwashers, Boilable, Unbreakable and Solitary. They nest for easy storage, Fits all standard dish cans.
`111111111WIWoy
We. D116
NODRIP SERVER
Colors: White, Ten,.Gray or ROA 12 to a carton
For:3Y REP MILK CREAM  Etc. 3" Dials., 6" High. FrostMite Lovers  Colorful Tops. la carton lots ' of 2 dozen ASSORTED (6 each taps is
Ton  Pink Yellow & Turquoise) In SOLID COLOR pecking (ctn. lots of 2 dozen).
dolt:us:AM'," Tan, Gory canes
Your Choic O. Ten
Yellow  Pnrk or Turquoise (all with Frost Ilhice lower container.) In 1 dozen lots Less than 1 dozen
CDB2216
DISH BOXES
0;116
15W' x 2115" 5' high. Reg. $ 4.95
4 7.20 dos.
Each 12 to 35 26 to 71 72 oi mote
n
1.4p
MARLEX POLYETHYLENE "SILVERSAVER" TOTE BOX
$
ADMIRAL
112.00111.75 111.50
.
Holds 3 Silver Cylinders No More Assorting Silver
NOISELESS ',LIGHTWEIGHT 'UNBREAKABLE WON'T RUST es DENT Fon...Gasoline, Neptha, Kerosene, Solvents, Ink% Acid*, Water, Food Stuffs, Drum Chemicals, etc.
ExtraDeep, Holds More
Size: 27f" x 16" x 7W' deep
Merl. I 260A Tote Box
27" x 16" x 734" Without Cylinders
HEAVYDUTY
Model 260AW3C With Cylindrits $6.00 ea. Extra Silvor Cylinders $ .95 ea.
JERRY JUGS "Equipped with cep,
Owing spout,
No'. .17.1, 1 Gallen SQUEEZE OUTS
cep far spout, osesuring cup.
NO.
RATED 1 Gallon
Plastic Dispensers tor: Ketchup, Mustard, and other table liquids, hare an 8ounce capacity. The SevoassCtet dispenser features a MayRDrip nozzle which regulates the flow as the user desires and also controls the contents of each dispenser no that it will nor drip even when knocked over,
6/201, "Mustard", Yellow
HOLDS EACH 12/14014E
0 PIID2, "Ketches", Hod
5 Quarts $1.60 $1.50 es. JJ3 2% Gallon 11 Quarts $2.50 $2.25 fa. .13.5 5 Gallon 22 Quarts $4.00 $3.75 ea. LI1
N11103, No onsh Ins, natural
May be assorted for quantity price schedule
Standirtd 8 oz,
Large 12 oz. se
144
153
Dozen
ess then dozen
3 1.95 5 3.60
S .40 ea.
3.25 ea.
0
ASSIGNMENT B: Complete
the following requisition, using page
58
in the Admiral Craft Equipment
catalog.
1 dozen sugar servers, turquoisecolor top only. 6 nodrip servers, turquoise top only 6
IS" X 20", X 5" dish boxes, an
3 dozen squeezeouts, mustard; standard' 3 dozen squeezeouts, ketchup, standard
Total your order and Out total on the requisition. Requisition for ordering supplies outside of restaurant. PURCHASE REQUISITION
/TO: PURCHASING DEPARTMENT. Please order the loliowing:
_
Vendor: .
.
Date Ordered
1
_
.
.
QUANTITY
'DESCRIPTION AND MANUFACTURER
PART NO.
Quotation Niimber
Date Promised
Ship via
F.O.B.
T rms
No.
UNIT
TOTAL
PRICE
PRICE
0
.
0
4
.
Date of requisition i.
Required for:
.
Approved by
Requisitionedby:
145
154
Date required
°
UNIT V
PERCENTAGE
Lesson 1 Objective.:
Getting Reacquainted
You will understand the meaning of percentage and know some of its uses.
Related Information:"
Percent plays an extremely important role in our daily lives.
Test are scored by percent.
.
I.
Bank accounts pay
A YEAR FROM DAY OF DEPOSIT
(merest by percent.
2Year Savings Certificates: Minimum only $500
We make loans and pay interest by percent
155
146
(1
A waiter or waitress gets tips by percent.
We pay' sales tax by percent.
4070 .7. Off LisT
Sales in stores are often quoted in percent.
Businesses state their profit or loss in percent.
147
156
It should be clear by now that percent plays an important role in our lives. Every student and worker should understand what percent means and how to do some basic percentage problems. You will be working with percents of one sort or another for your whole life. BUT
Before we go forward we have to go back and make syre we know how to change from fractions to decimals and to percents, and viceversa.'Without this skill we will constantly make errors while doing percentage problems.
Some things can be said in many different ways. For example, if we write the number "1" or the word "one" or the Roman numeral "I" we all understand that they mean the same thing. This is also true with fractions, decimals, and percents. They are different ways of saying the game thing.
1/2 of a pie
.
.
.
.
is the same as 50% of a pie
.
.
.
.
is the same as .50
(fiftyhundredths) of a pie. Each occupation or business has
its own customs and has adopted the
expressions which they feel most comfortable with. We generally say:
a 15% to 20% tip
rather than a 15/100 tip or 1/5th tip
We generally say:
1/2 pound
rather than 50% of a pound
ASSIGNMENT:
Circle the expression that you think is most commonly used: (a)
1/4 lb.
.25 lb.
25% of a pound
(b)
Neff list
.15 off
15% off
(c)
1/2 dollar
8.50
50% of a dollar
(d)
8/100 interest
.08 interest
8% interest
(e)
2/10 mile 4
.2 mile
ilk% of a mile
(f)
1/50 off list
.02 off
2% off
.23 increase
23% increase
8.25
25% of a dollar
(g)\ 23/100 increase (h)
1/4 dollar.
157 148
ppF
PERCENTAGE
UNIT V
Percents to Decimals
Lesson 2 Objectivse:
You will be able to change percents to decimal fractions.
Related Infoymation:
Percents are great. We see them all the time, and we even use them a lot ourselves. When the ad says: "20% off regular price," we have a pretty good idea of how much this means.
we cannot use them in There's one big trouble with percents, however working out problems in arithmetic. In order to use a percent in a problem we must first convert it to an ordinary fraction or a decimal fraction that means the same thing. TO CHANGE A PERCENT. TO A DECIMAL.
MEMORIZE THIS RULE:To change a percent to a decimal, drop the % sign and move the decimal point TWO places to the left. Remember
whether you see it or not, every number has a decimal point.
35 %
35,
35.%
35
.35
Look at the sketch above. It contains a good clue to remembering which direction to move the decimal point. Notice that the percent sign looks something like an arrow. It is indicating which direction t6 move.
You have to remember to move TWO places . . . always two places, regardless of whether the number has ID ne, two, or three digits. You may have to insect a zero to get the two places. BUT
ample problems: 35% =
5% = 155% = 251/2% =
35.%
=
.35
%
=
.05
5
1 ,,%
= 1.55 =
.255
In order to do the last problem above, you have to know that 1/2 equals will talk about the decimal equivalents of most common fractions later.
149
158
.5. We
t
ASSIGNMENT A:
Do the following problems. Your instructor will go over them in a few minutes. If you get them all correct, you Will soon be ready for the main assignment. 1.
30% Change to a decimal:
6.
6.1%
2.
60% Change to a decimal:
7.
7.85%
3.
8% Change to a decimal:
8.
8.2%
4.
125% Change to a decimal:
9. 9.21/2%
5.
181/2 Change to a decimal:
10.
61/2%
11. When changing from a percent to a decimal you (sometimes) (always move the decimal point two places to the left. (Circle the correct answer.) 12. When converting a percent containing a fraction, such
(never)
as 51/2%
First 4'
Then
In the problems above, we sometimes found it necessary to change 1/2 to .5, its decimal equivalent. But supposes we had a more difficult problem suppose we had to change 4ifro to its decimal equivalent. How would we do it? First we would have to convert the a to a decimal. division that is indicated by the form of the fraction: 7 8
do that, carry out the
8) 7
We see that 8 will not go into 7. So we add a decimal point after the 7 and some zeros, and we carry out the division.
8) 7.000
64 60 56 40 40
Now we know that 4i% = 4.875%, and we can proceed to find its decimal equivalent.
4o = 4.875% = 4875% =
.04875
It would be pretty sad if, every time you saw a fraction and needed to know what percent it equaled, you had to go through the actual division. Since there are only a few common fractions that you will use often, it is not too difficult to memorize their decimal. equivalents. Particularly if.you use a calculator, yOu need to know the decimal form of a fraction, for calculatoti use decimals, not fractions.
Here is the table of equivalents you need to memorize.
1/2 c .5
1/8 = .125
1/3 = .333
1/5 = .2
1/10 c .1
1/4 c .25
3/8 = .375
2/3 = .667
2/5 = .4
2/10 c .2
3/4 c' .75
5/8
3/5 c .6
3/10 rz .3
z:
.62%,_
7/8 c .875
4/5 `° .8
A
etc.
Now it is a simple matter to change a fractional percent to a decimal.
Example: Change 5 3/8% to a decimal. 5 3/8% (1) Change fractional pail to a decimal: 3/8 to .37Sp5.37 5%
(2) Substitute the .375 for the 3/8. Note: The .375 has the decimal. The % sign remains.
.05375
(3) Now move the decimal point two places and drop the percent sign.
There may be other occasions when you are working with fractions (as in addition, subtraction, multiplication, or division), when it would be easier to use their decimal equivalents. Always use the way that is easiest for you. If you forget a decimal equivalent, or have an unusual fraction for some reason, all you hale to do is divide out the fraction, as we did above with 7/8. This can even be done with a calculator if you have one handy. ASSIGNMENT B:
Change the following percents to decimals. 48%
16. 4.3%
2. 76%
17. 5.7%
3.
19%
18.
100%
4. 15%
19.
8.2% 31/2%
1.
5.
300%
2 0.
6.
250%
21. .16%
7. 6%
22. 825%
8.
2%
23
9.
1%
.15%
t 24. .02%.
10. 10%
25. 2000%
11. 45%
26. .032%
12. 42.7%
27. .04%
13. 39.4%
28.
3.9%
14. 156.8%
29.
1/2%
15. 326%
30. 34%
151
160
31.
61/6" 4/0
32. 1.6o _ _w _d 33. 17Y ea ° 34.
26 34%
35. 6 2/5%
36.
8.2%
37.
4% 8
38.
V 122%
39.
333 %
1
1
40. .32%
152
UNIT V  PERCENTAGE Decimals to liercents
Lesson 3
You will be able to change a decimal to a percent.
Objective:
Related Information:
If you learned your rule well for changing a percent to a decimal, you will have little difficulty learning how to change a decimal to a percent. It's just the opposite. TO CHANGE A DECIMAL TO A PERCENT: Move the decimal point two places to the
right and add a percent sign. .50 = 50%
Examples:
(
10 .5
.5
= 5053)
(
5.5
= 550%
( 5.5
50
= 5000% (50
.50
50.%
50%)
5
50.%
50%)
5.5_,
550.%
550%)
5000.%
5000%)
50
Note above that in each case we moved the decimal point two places to the right. Add zeros if necessary. .
.
.
but make sure you move two places.
Where there isai,vhole number to be changed to a percent,An 50 above, the decimal isunderstood to bp after the 50  although we did not have to show it in the whole number. But when you must change the 50 to a percent, you need to show that decimal. You put it in and move it two places to the right. In all the example's above, the percent that we obtained wafillthole number. Therefore we were able to drop the decimal point after the number. But if you obtain a decimal fraction for an answer, you would naturally keep the decimal point. O
.
Examples:
.125 = 12.5% (You might prefer to call this 121/2%.)
6.3333 = 63.33% (You might prefer to call this 63 1/3 %.) ASSIGNMENT A:
Do the following problems. Your instructor will go over them in a few minutes. If you get them correct, you are about ready for the main assignment. 1.
.10
Change to a percent:
6.
20
2.
.80
Change to a percent:
7.
2.05
3.
.2
Change to a percent:
8.
.725
4.
4.5
Changl to a percent:
9.
.3
5.
.45
Chine to a percent:
10.
153
162
.3075
,So far we have avoided problems involving fractious. Following change a mixed number to a percent:
Step 1.
8V2
Change the fraction to a decimal
850
Step 2.
Move fiecimal point two places to the right.
85135
Step 3.
Add the percent sign.
ASSIGNMENT B: 1. 2A Change
to a percent:
2.
101 Change to a percent:
3.
114
Change to a 'percent:
4. 6i
Change to a percent:
5.
a .5)
This is the equivalent decimal.
8.5
6
an example of how to
11 Change to a percent:
ASSIGNMENT C:
Change the following decimals to percents: 1. .43
11. .005
2.
3
1
3.
.17
13. .0275
4.
1.34
14,
1 2 3
3.
2.08
15.
14
6.
.07
16.
2
7.
.02
17.
3 4
8.
.325
18.
54
9.
.304
19.
1
10.
2.5
20. .01
163 154
.
.045
1
3
UNIT V
PERCENTAGE
Percents to Fractions
Lesson 4 Objective:
You will be able to change a percent to a fraction.
Related Information:
What does "Percent" actually mean?
The "cent" part comes from the Latin word "centum." meaning hundred. "Percent" means for each hundred. If we say 5% we mean 5 out of each 100. If we say 30% we mean 30 out of each 100.
Percent is simply another way of expressing a fraction. (Remember we said that, even when the language is different, the meaning may be the same.) 3% means 3 out of a hundred or 100 10% means 10 out of a hundred or 43°
We can reduce this latter fraction to lowest terms and we get 1/10, or one out of 10. ASSIGNMENT: . A.
Change the following percents to fractions with 100 as the denominator..
1.
30% expressed as a fraction equals
2.
8% expressed as Altraction'equals
3.
75% expressed as a fraction equals
4.
124% expressed as aefraction equals
5.
1% expressed as a fraction equals
B.
Now practice reducing the fractions to lowest terms.
1.
20/100 reduced to lowest terms is:
2.
5/100 reduced to lowest terms is
3.
200/100 reduced to lowest terms is
4.
25/100 reduced to lowest terms is
5.
75/100 reduced to lowest terms is
164 155
C.
Change the fRliowing percents to fractions or mixed numbers in lowest terms:
Note:
If you cannot/reduce the fraction, that means it is already in its lowest terms.
Example: 23% = 231100 (That is the answer.) 1.
40%
8 8.
15%
2.
60%
9.
47%
45% 4.
80%
5.
100%
6. 7.
10.
125%
11.
7%
12.
88%
13.
200%
cJ
1
'5% 73%
14. 325%
you will sometimes have to convert fractional percents to ordinary fractions. can be done by actually dividing by 100. For example, to express 371/2% as a ,fraction, here is what you would do: 37%2% = 2(7075 = 15÷ 100 75
100
75
2
1
2
y
1
's 100
75 200
The number 25 divides evenly into both parts of the fraction: 75 200
3
You may already have recognized the 371/2% as .375 or 3/8.
In Assignment D, if you recognize any of the fractional percents, just write in the correct answer without going through the division process. ASSIGNMENT D'' 1.
12 1/2%
2.
331/3%
3. 8 1/3%
4. 16 2/3% 5.
62 1/2%
1,
165 156
a
r 6. 66 2/3 % 7. 21/2% 8.
61/4%
9. 871/2% 10. 83 1/3%
An,:nher difficulty students have with percent:
V2% is not 50%:
Y2To is very small; 50% is large
VA is not 25%:
!4% is very small; 25% is fairly large
ASSIGNMENT E: Convert the following percents to fractions in lowest terms. 1.
25%
2.
250%
3.
75%
4.
Y2%
5.
Y4%
4
4
6. %% 7.
7.5%
8.
12%%
9.
1/8%
10.
2%,
You will not have 'much use for small fractional percents, except in fig ing interest, and then they are usually part of a mixed number. For example, a bank ight pay interest at 53/4% or 614%, etc. The fractional percent adds just a bit extra.
106 157
UNIT V
PERCENTAGE
Reading Decimals
Lesson 5 Objective:
You will be able to read decimal fractions accurately.
Related Information:
Sometimes you will find it necessary to change a decimal fraction to an ordinary,
proper fraction. Changing a decimal fraction to an ordinary fraction is a very simple decimal properly. For this reason a simple review is
procedure if you know how to read in order. 2 or 2. .2
.22 .222
is read as "two" is read as "two tenths" is read as "twentytwo hundredths" is read as "two hundred twentytwo thousandths"
O
MEMORIZE :
.0
.00 .000
1
one place = tenths two places = hundredths three places = thousandths,
..0000 four places = ten  thousandths Some more examples before the assignment: 2.2 2.02 2.002
= two and two tenths (Note: the decimal point is read as "and.")
= two and two hundredths (the zero is silent) = two and two thousandths 22.0022 = twentytwo and twentytwo tenthousandths
Read the number. before the decimal; then say the and; then read the number after the 'decimal and indicate the number of places by saying tenths, hundredths, thousandths, or tenthousandths.
Note:
Thousandths and tenthousandths are very important in certain trades great accuracy in measurements is needed
for example, in the machinist trade.
As a foods trade worker, you will rarely see them, but still, you should know what they mean. ASSIGNMENT A.
Write in words and read orally the following:
1.
.8
2.
.1
3.
1.5
. 4.
.03
5.
.24
A
158
167
B.
Write the following in words:
1.
.86
2.
1.6
3.
2.9
4..038.5 5.
14.3
6. 126.4 7.
7.37
8.
89.03
9. 30.46 0
10. 248.19 11. .005 12.
.,008
13.1...025 14. .832
15. 6.005
16. 1.758 17.
86.528
18.
200.042
19. .606
20. .045'.
159
168
UNIT V.
I
PERCENTAGE
Decimals to Fractions
Lesson 6
You will be able to convert a decimal fraction to an ordinary fraction.
Objective:
Related Information:
 Now that we have reviewed how to read decimal fractions, you should have no trouble learning to convert decimal fractioq to ordinary fractions. Step 1.
READ THE NUMBER. Example: .5 = 5 tenths
Step 2.
Put the number (5) over the word.
Step 3.
Reduce to lowest terms: lU becomes y .
Example 2:
5
5
(change to ten) 10
.25 becomes "twentyfive hundredths," or 100.
Remember:
When you, say "tenths," put a 10 under the line of the traction.
When you say "hundredths," put 100 under the line of the fraction. When you say "thousandths," put 1.000 under the line of the fraction. 125
Example 3:
.125 becomes "one hundred and twentyfive thousandths," 1r 1000
You can often reduce the fraction. This one becomes an old friend, .125 = 1/8.
for
ou, recognize Perhaps you,
ASSIGNMENT A:
Change to a fraction:
1.
.8
2.
.30 Change to a fraction:
3.
.02 Change to a fraction:
4.
.800Change to a fraction:
5.
.17
Change to a fraction:
Sometimes a problem involves a whole number and a decimal: Example:
5
2.5 is read as "two and five tenths," which becomes Reducing, it becomes 21
2 TO
.
169 0
160
ASSIGNMENT B: 1.
31.5 Change to a whole number and fraction:
2.
2.4 Change to a whole number and fraction:
3.
50.5 Change to a whole number and fraction:
ASSIGNMENT C;
Change the following to fractions or mixed numbers in lowest terms. 1.
.20 .75
3.
.05
4.
.10
5.
.625
6.
2.40
7.
.375
8.
50.75
9.
1.5
10. 4.25 11.
20.80
12.
.875
'be.4V,
30'
161
170
UNIT V
PERCENTAGE
Lesson 7 Objectives:
Fractions to Decimals to Percents
You Al be able to change a fraction to a decimal. Based uvon work in previous units, yott should then be able to convert the decimal to a percent.
Related Information:
Back on page 150, we showed you how to convert an ordinary fraction to a decimal fraction. So as to avoid having to do this, we suggested that you memorize the decimal equivalents of the most frequently used fractions. Sometimes, however, you may fo t these equivalents. Then you have to wT.INc them out again. So let us review how this is done. '
To change a fraction to a decimal, divide the denominator into the numerator. Example:
1
becomes 2F1'
The 2 won't go into the 1. So we add a decimal point and one or two zeros.' (If we are aiming for a percent, it is helpful to use two zeros, or mote if necessary.) _50
2) 1.00
Then divide:
2) 1.00
The answer, .50, can now be changed simply to
5110:
(Recall the rule: To change a decimal fraction to a percent, move the decimal point two places to the right and add the % sign.) ASSIGNMENT A: 1.
1/4 Change to a decimal and percent:
2.
1/8 Chan to a decimal and percent:
3.
1/5 Change to a decimal and percent:
ASSIGNMENT B:
Change the following to decimals and percents: 1.
1/10
2.
3/8
3.
3/5
4. 1/3
5.
1/5
6.
1/100
7.
3/10
8.
4/5
9.
1/6
10.
2/3
11.
1/16
12.
1/12
6
What do you suppose could delight 1007:f. of thew bakers so much?
163
172
ASSIGNMENT C:
By now you should be able to convert from any one form to any other. . . so let's try this chart. Refer back to previous pages if you have trouble. Do not try to do the ratio column at this point.)
No.
Fraction
1.
Ratio
Percent
Decimal
.50 ,
2.
g
\
. . ,
75%
3.
4.
Q
.125
3
5.
.T
.
.333
6.
.
i
7.
to .. 2
66 %
8.
.20
9.
10.
15%
11.
80%
.875
12.
13.
i 25
,
14.
62
15.
_ 01 1
2
164
173
'
i 2
i
,
UNIT V
PgACENTAGE Percent
Lesson 8 Objectives:
e Problems
You will review the meaning of percent. You will learn to solve two different types of percentage problems.
Related InforMation:
Up to this point you have been learning the mechanics of changing from decimal
fraction to percent, percent to decimal fraction, and decimal fraction to ordinary fraction. At this point it is important that you make certain you understand the meaning of percent. In a previous unit w Mentioned that percent means for each hundred. nreans 50 Crete of each 100
50
or 100,
which equals
1
You should memorize certain percentages. 100% equals the whole thing. Two whole things equals 200%.
When we think of percent we must knoW what is meant by the whole thing. Sogneone Matrit tell us what it is.
A 12" apple pie might be the whole thing or the origin' al amount, or 100%.
An 8" apple pie might be the whole thing or the original amount, or 100%.
100% of the 12" pie is certainly not the same thing as 100% of the 8" pie.
If the 12" pie represents the whole thing, then two 12" pies would be 200%, three 12" pies 300%.
If we cut the 12" pie in half, we now have 1/2 or 50% (of the 12" pie).
Half of the original pie: 50% 1
165
171
Onequarter of the original pie: 25%
Original pie plus another like it: 200%
Y
Learn to picture thd) whole thing or the original amount in your mind: A 20% tip is 20% of the whole cost of the dinner; 5% interest on your bank account means 5% of all the money you have in the bank (the whole thing), It also means 5 dollars for each 100 dollars. Keep these two, related concepts in mind. 100% means the whole thing; 50% is half of the whole thing; 25% is one quarter of the whole thing. 1%
is a very small amount (1 out of each 100) of the whole thing, and 1/2% is an
even smaller amount (1/2 of 1%).
Original
amount . = 100%
Original
amount = 100%
Here we have two things, each being 100% 4 but they are not equal. In thinking about percent, you must always have in mind what the original amount is.
When working with percentages, we generally must be very exact. A difference in to thousands of dollars over a long 1/2% in a mortgage loan on a business may
period of time. When a discount is made on on an item, it mast be correct to the nearest cent.
DIFFERENT USES OF PERCENT
In the foodservice industry, tips are based on a percent of the price of the meal: either 15% or 20% is standard today for a waiter or waitress. 41A1P!
When a restaurant bill is added up, often a tax must be added to it. This tax presently amounts to 5% in the State of New Jersey. If you pay your bills promptly, you may be allowed a 2% discouvt On the other
hand, you may have to pay eta if you do not ay your bill on'time. Whether taking out a loan for the sinew, paying a mortgage, or dealing with your own personal savings account, interest is ,expressed as a percent. We hear about
infiation and how the cost of living toes up; this too is expressed as a percent. Businessmen, in discussing theit business use terms such as "we did 2O% better than last month." Pertentage problems seem dif ult to do because there are three different types not often met wit in everyday living, we shall that yOu will come upon often in your work and in your nonworking life. We will call d em Type A and Type B problems. v TYPEA PERCENTAGE PRO LEM
of problems. Since one of the types skip it, and learn to do the two typ
this total is called the original amount. 85.00. You must charge the sales tax, now 5% Example: Price of a dinn in New Jersey. It is called the rate. The rate is always the number with the
You total up a guest. ch ck.
.
.
percent sign (%). t)
You are looking for the amount to add on to the original amount. You want to know thit in dollars and'cents, so you can compute thIniew total. This is the most common type of percentage problem,, where you know the original amount and the rate, but must find the amount to add on or subtrvt. You do not always add on, you know. When you get adiscount, you deduCt (subtract) from the original amount. '1
+ 5 70 sales
tax
0
WORK SHOES 167 .141
176
Abl) ON
disceant
TAKE OFF
Here is a chart of a typical typeA prOblem: .
Original amount
v
Arriount of increase or Amount of decrease
. .
$25.00
Rate
,
5%
7 .1
TYPEB PERCENTAGE PROBLEM
One wholesaler offers you a 15%, discount off the original price of a new dishwasher (type A problem), but another wholesaler tells you he will save you 50 dollars
on the list price. How do you compare the two different neeprices? In the case of the second dealer he did not tell you the rate the amount with the percent you must figure ,it out yourself.
Other examples of TYPE B problems: The customer left S1.00 on a 85.00 meal. .What was the percent of the tip? Our business went up from 830,000 income I was the rate of increase?
last
year to S40,000 this year. What
Here is a typeB problem illustrated on a chart: Original amount,i or List price
325.00
Rate
Amount of increase or Amount of decrease
?
31.25
Now let's put the two charts toge.ther,, and look carefully at them.
Original amount, or List price, or
Amount to be added on or taken off
Rate 130
Catalog price ,
A
(of)
$25.00
10%
(Multiply $25.00 by 10%) B
(of)
%\
$25.00 .
(Divide. $25.00 into $2.50)
177 168
$2.50
..
We used the same amounts in both types of problems. Note bow each one has something different missing.
A typical Atype problem might read: The list price was 525.00 and the discount is 10%. How much is the discount (the ount tobe taken off)? A typical type problem might read: A discount of $2.50 was allowed on a purchase of 825.00. What percent was it? (A Btype problem is very easy to identify because of the missing percent.)
The math operations for each type will be shown in more detail later, and you will get practice doing the problems on the following pages.
An additional comment on placing the proper numbers in the proper boxes. Place the word V`of" before the first box. The number after the "of" usually goes into the first box. 10% of 825.00? ($25.00 goes into first box.) What percent is 82.50 of 825.00? (525.00°goes into first box)
It sometimes helps to add a box to the end of the chart to indicate the NEW PRICE. in most problems, not only must the amount to be added be found, but the new price is also required. What is the amount you must pay on a 85.00 meal if the. sales tax is 5%? Rate = 5%. 5% of 85.00 = 5.25. Add 8.25 to the 85.00, and you must pay 85.25.
Our 825.00 order was raised 10%, due to inflation. What is the price we had to pay?
New price Ans.
10`i;.?
525.00
O
169
178
S2.5(1
11
527.50
Percentage Problem Analyzer .
I,
Original
, amount
i
Amount or Increase or Rate
Decrease .
(of)
A .
B
.
Of) .

The following woeclismay be used instead of he terms above.
........
aim inpla
,f)
Regular price
Percent
List price
Discount
Saleprice
Gross profit
Total price
Catalog price Original price egularly
i
st price Cost
t Baser
Rate
Percentage
Rate
Interest
Interest probleli ,principal
. a
o
170
'WNW
yearly on 2.year Saviegs Certificates. Interest Guaranteed to
yearly. Compounded
Quarterly. Highest rate permitted on Regular Passbook Savings Accounts. Withdrawals permitted any time.
Maturity Frem DAY OF DEPOSIT.
ompounded Quarterly. `2
$1,000 minimum.
0
t53,14% yearly
on 1year Savings Certificate o
Using the chart,
e if you can identify the following problems as to type:
1. "10% of 40" is a Type 2. "50 dollars
'
problem.
what percent of 300 dollars?" is a\T'ype_ problem;
is
ASSIGNMENT A.
Fill in the letter of the type of problem only (A or'13): 3. 8% of 30.
4. What percent
is
'a 52.00 tip on an
$18:00 meal?
5. 5% interest can Sl,000 in "the bank.
6. A 15% discount on a. 860.00 suit. 7.
I saved 51.00 on a 55.00 tic on sale. What was the percent of the discount?
8. 45% cf 450. 9. What percent is 25 of 50? 171
180
Type
T
10. 5% Bales tax, on a 822.00 dinner.
11. If the social security tax is 5.85% and you earned, 8100.00 last week, hbw much did they take out of your pay for social security?
12. 3 is what per ent of 30?
13. You are allowed a 2% discount for paying your 8500.00 food bill on time. How much do you save?
14. A 30% dilcount on all oldstyle serving trays. The original price of the trays was 815.00 per dozen. How, much di) you
11
save?
15. We earned 815,000 last year in our, business. This year we made 818,000. What is the percent kcrease in profit this year over last year. PROCEDURE  Hop to dostypeA percentage problems: Example 1: a.
Find 5% of 200 All typeA problems are multiplication problems.
(Remember our hint  "of" means the original amount.) ,k
First the 5% is changed to a decimal (.05). (Remember that a percent cannot be used to work out a problem it must be changed to a decimal fraction or regular fraction.)
'c.
Multiply
b.
200 X .05
10.00 d.
Answer 10.00 or 10 (The zeros are not necessary)
e.
Check: ,Does the answerseem reasonable?' Yes, it does.
EXample 2:
Find 35% of 942
a.
Recognize this as a typeA problem, requiring multiplication.
b.
Multiply
942 (Whole amount) X .35 (Percent, changed to a decimal) 4710 2826 329.70 Answer.
c. 'Check: 35% is close to 1/3 (33%)
329 is about 330, and thick fairly close. to 1/3 of 942. The estimate indicates the 4nswer is at least approximately correct. 172
181
Example 3: Find ,
22of
250.
a.
Recognize the need to multiply.
b.
Recognize that 25% is equivalent to the fraction 1/4.
c.
Decide that it is probably easier to use the fraction 1/4 than the decimal .25.
d.
Multiply 250 X
e.
2540
62 1 Answer
Is the answer reasonable? The number 250 is a little more than 240, which is 621/4 is at least approximately correct.
evenly divided by 4, giving 60. Therefore PREASSIGNMENT 1.
50% of 24
2.
30% of 50
3.
66 3 .% of 18
2
ASSIGNMENT. B:
1. 40% of 25 2.
10% of 32
3.
121/2% of 72
4. .75% of 28 5.
50% of 98
6.
371/2% of 200
7. 871/2% of 56 8.
90% of $45
9.
12% of $64
10.
3311s% of 90
11. 60% of 855.50 12.
25% of $1,764
13. 5% o of 14.
2% of
00
15. 100% of 57
'173
182
PROCEDURE
How to do typeB percentage problems:
Example 1: What percent of 40 is 8? a.,
Identify problem as to type. The percent (rate) is missing; therefore it is a Type B problem.
b.
40 is the original amount. (Note the word "of.") Note: It is the first number on the chart. We are looking for the % of 40. Therefore we divide by the original amount: 8
40
.20 40 Tii.()(i = 20% OR
8
20% 5
c.
In a simple problem like, this, it is easy to check by simply taking 20% of 40. Does it equal 8?
20% J .20 40 X .20
8.00
=8
The answer is correct.
Example 2: What percent of 20 is 60? a.
Identify type of problem as type B, which calls for division.
b.
The original amount is 20. (Note the word "of.") Divide by the original amount:
20rd d.
= 3.
62g
= 300%
Is the answer reasonable? Ilyou thinkCasiretilly about the meaning of the problem, you will see that it is. Check the arithmetic by multiplying 20 by 3. (which is 300% converted to decimal form). 20'.X 3 = 60
PREASSIGNMENT
percent of 860?
1.
814513
2.
S75 is what percent of 8375?
3.
What percent of 300 is 15?
AS SIG NMENrC: 4.
S20 is what percent of 8160?
5.
812 is what percent of 8240?
174
183
.
6.
3600 is what percent of 8660?
7.
50 is what percent of 250?
8.
33 is what percent of 100?
9.
$140 is what percent of $700?
==1.=.=Mg.
10. 292 iswhat percent of 146? 11. What percent of .60 is .30? 12.
What percent of $12.00 is $2.00?
13.
What percent of $200 is $237.50?
14.
What percent of .75 is .50?
15.
What percent of 504 is
16.
What percent of 50 portions is 150 portions?
17.,
What percent of $38 is $46?
18.
What percent of $1.00 is 17t?
2ct?
19. What percent of 82.00 is 28tt? 20.
What percent of 5 dollars is 5 cents?
ASSIGNMENT D: 1.
15.
Wcylc out the arithmetic for the problems on pages 171 and 172.
16. What tip might you expect on a 822 restaurant bill at a tipping rate of 15%
17. The store ad said: "Special sale  chromeplated bar stools, regularly $49.95, on sale this week for S34.95." What percent markdown is this? (Use approximate figures to calculate.)
18. At 40% off list price, what would you pay
for
glassware listed at $96 a gross? 19. What is the social security tax on an annual wage
amounting to 811500 at a rate of 5.85 percent. If the employer paid the same amount as the employee, how much went. into the social security fund altogether?
20. What is the discount rate if Jean paid 89.00 for a uniform listing at $12.00?
2t Sue paid $6.75 for a cookbook that carried approximately a $9.95 price tag. How much did she save? Approximately what percent did she save?
175
X18:}
22. A cooking school advertised a "BrushUp Special" for $40 for 4 sessions. It claimed the sessions were usually priced at $15 each. What percent savings was it offering?
23. Read over the ad ,for Rosie O'Grady's restaurant on the next page. Note that on Wednesday, all dinners are 1.0% off. On Mons y and Tuesday, discounts are given on two sizes of butt steaks. Compute the percent of discount for each (use approximate figures). Compute the approximate percent of discount givenfor prime ribs on Thursday and Friday.
Brain teaser: Snuffy's Tavern made a net profit of $37,500 last year. This year it increased its profit by 12%. Mike's Spot made $45;000 laSt year, but due to increased expenses suffered a 14% decrease in profit this year. Which tavern made more money this year? How much more?
(7,
;s.
4
185 176
0
FIGHTING INFLATION
with DAILY. SPECIALS
Monday IS Tuesday
Neu
'515 449
Rap's Owl Big Top Butt Steak
'4 95 349
Resie's Owe Little Tep Butt Steak
Wednesday AU dinners l0% Off!* leg. Thursday B Friday
115 49
lei's Prime Ribs of Beef
All Dinners Include: Unlimited Salad Bar & Choice of Potato, Plus dividual Loaf of French Bread. Dinner Only. Alcoholic Beverages Not Included In Discount
its Tldrty4lve, Iateitowie, N.J. Pimps: Five, Four, Two011, Ate, Oh, Oh! 9
177
186
4*,
UN T V
PERCENTAGE
Price Marku
Lesson 9 Objective":
You will learn how prices are marked up by fractions and by percents.
Related Information:
Marking up prices can be simple or complex depending upon some of the following factors:An item may have a price marked on it, set by, the manufacturer. In cases like that, most retailers sell the product at the suggested Trice. Examples of this in probably sold at the cash a restaurant m t be tobacco, candy, and gum items register.
A second circumstance involves a type of item that is simple in nature, where we
can determine the cost of each item. Examples of this might be baked goods. For example, a muffin costs us 54 to Make, we will mark it up to 104. A danish costs us 10c, and we will sell it for 25c. An ice cream pop costs us 104, and we will sell it for 204.
A more complex situation results when we must take materials from many sources and combine them. A salad, a vealcutlet dinner, a turkey dinner. What makes it complex is that we must figure out how much of each item is used and how much each ise,celery, tunafish, ite sts. In a salad we may have lettuce, tomatoes, mayo into it, which need onion, etc. ven a simple sandwich may have four or five ite en computing its cost. to be include
ted' portion costs o Back in Unit pages 101 through 113 ). Once we know portion co certain markup figure. Some of the factors to be considered when marking up the price cost of ingredients include: Labor
menu items (see
ble to apply a m the actual
the cost of all the people who must be employed to make the product, serve the product, keep the place clean, and manage the place.
Overhead rent, electricity, insurance, repairs, water, furniture, taxes, etc., etc.
Profit
A person is in business to make a profit. How much must he add on to get his profit?
There are different methods used to mark up prices. In the first instance above it was determined by the price marked on the item. In the next two cases we had to figure out the cost of the item. To this cost we add an amount to cover the items listed above: labor, overhead, and profit. There are two simple methods which can be used: fractional and percent.
181 0
178
MARKING UP PRICES IlY THE FRACTION METtIOD Example:
Mark up, A $1.00 cost by 1/3. S1.00)
Cost:
5 of WOO, $1.00
11.00
T
3
.33
Marked up price:11.00 + .33 or $1.33 MARKING UP P ICES USING PERCENTAGE Example:
Mark fip a $2.40 cost by 3:3%.
(You can use your knowledge and change the "percent to a fraction and proceed as above, or you can convert 33% to .33.and multiply by the decimal fraction.)
Cost:' S2.40 (Type A problem)
33% of $2.40 S2.40 X
..33 720 720
.7920 = .79 Marked up price: $2..6110 + .79 = $3.19 ASSIGNMENT:
Mark up the following prices by the percent indicated. You may use approximations provided they are close approximations.
%
1.
40 c; 30% markup
6.
82.50; 113 markup
2.
804; Y4 markup
7.
83.20;*50% markup
3.
9?4; 50% markup
8.
84; 200% markup
4.
854;
75% markup
9.
23¢; 150% markup
5.
1.25; 33% markup
10.
825.98; 15% miarkup
179
188
11.
8145,00; 25% markup
12.
654;
13.
14,
15.
35e; /2 markup
125% markup
16.
81.18;
18
1/3 markup
17.
84.13; 75% markup
27
200% markup
18.
85.23;
HONEY 11111116%;"1
.7111___
111111miabilir"
180
189
33% markup
100% markup
UNIT V
PERCENTAGE
Simple Interest
Lesson 10 Objective:
You will learn to figure simple interest on Money borrowed.
Related Information:
When you,borrow money from a bank or loan company you must pay a Certain amount, called interest, for the use of this money. The original amount of money you borrow is called the principal. Businessmen often have to borrow money. When they start a .busigess or buy a business from someone, they may hive to make* a loan. When they want to enlarge or improve their business, they may have to seek extra funds. Although it costs money to borrow money, if your business is successful you should be able to pay the money back with interest.
',When you borrow money you want to know the amount of interest you..must pay. The amount of interest will depend on how much you borrow, how long you keep
the money, how' you pay it' back, and the rate of interest. Rate of interest means a certain percent of the pri7cipal for one _year. You can borrow money or one year, two years, three years, or longer. Homeowners have mortgages that may tale 20 or 30 years to pay back,. and they pay interest over the entire period. Businessmen usually borrow from banks, and they pay simple interest on a loarL
The loan comes due at a certain time, and they,pay it back at that time plus a certain percent of the loan (the interest rate) for each yet. There are many other ways of borrowing money. You may borrow from a bank or finance company (loan company) and pay a certain amount back each month, plus an interest charge orc the money not yet paid back. Or the interest amount can be (Aced out in advance and then deducted (discounted) from the aithount you receive, which you then pay off at a certain amount each month. For these loans it takes extra arithmetic to calculatethe true annual interest.
We will.deal only with loan(hat are paid off in one payment, at a stated (tfue) annual rate.
Think of the terms principal, rate,and interest the same way as you did for the typiCal percentage problem: Principal
Interest
Rate
(the amount added on that you must pay back)
(the...original amount'
borrow)
4
).
181
190 O
Example 1:
You borrow 8500 for one year at the rate of 10% (Type A) 8500
X .10 Change dig percent to a decimal. $50.00
Example 2:
Multiply as in all typeA problems
You borrow 8500 for 3 years at the rate of 10% per year. Get the interest for one year, as in problem 1 above. Then multiply your answer by 3. 
3 X 850.00 = 8150.00
Remember, the rate is 10% per year. Since you are borrowing the money for three years, you must pay 10% interest for each year of the loan.
Example 3:
You borrow 8500 for 3 months at the rite of 10% per year. The year is divided into 12 months. You are borrowing the money for 3 months out of 12, or 3/12 of a year. 3 12
1
4
Interest cost for a full year =1850.00 (Found as in problem 1.)
4 of 850.00
X 50 =
Will give you, the interest cost for 3 months.
= 12+ =
=
$12.50
Therefore you pay 812.50 for borrowing 8500 for 3 months at 1.0 %. You can change days into months:
60 days equals 2 months = 2/12 of a year 1
'12 7
6
60 days You can also use^days as follows. 360 days (used for a whole year)
This also reduces to 6 In either case you would take 61 of the interest for a year.
You can find the rate by following the same procedure you, used in doing typeB
percentage problems.
ASSIGNMENT: 1.
2.
Find the annual interest for the'following loans: Amount borrowed (principal) a. 8350
Rate
b. 8425
10%
c. 8225
10%
d. 84500
8%
e..s S10,000
9%
f. 82,250
61/2%
Find the Interest on the following loans: Amount of loan
Time
a. 86 50
8%
3 years
b. 81250
9%
2 years
c. 820,000
8%
20 years
d. 58,500
10%
3 years
e.
3.
Rate
84,000
91/2%
3 years
Find the interest on the following loans: Principal
Rate
Time
a. 5750
8%
6 months
b. 8430
10%
9 months
C. 51,200
9%
3 months
d. 5420
81/2%
4 months
192 183
4.
Find the annual rate of interest on the following problems: a. 8540
Interest 843.20
Time 1 year
b. 8350
821.00
1 year
t. $800
$68:00 e
1 year
d. 81,200
,8120.00 1 year
Principal
Rate 
8480.00 2 years
e. S3000 O
5.
f. 8460
8124.20 3 years
g. 8200
817.00
h. 85000
8900.00 3 years
1 year
Find the annual rpte of interest for the following loans: Amount borrowed a. 8300 ,
Time
6 mos'
Amount paid $318.00
b. 8150
90 days
S153.00
c. 8200
6 nips.
8206.00
d. 8200
3 mos.
8206.00
e. $80
30 days
$81.00
f..8674
60 days
8680,74
Rate
o
6. Mr. Gerber borrowed $6,000 from the bank for
6 months at 8%. How much interest did Mr. , Gerber pay?
7. A $1,300 loan was necessary if yve wanted td' replace the tables and chairs in.our restaurant. At 8V2%,'shoW' much interest would we pay on a 2year loan?
193 184
esfl
8. 'A .stainlesssteeltop worktable costs 81,354.00. At
an
annual rate of 8%, what would the
interest amount to if I took out: a loan for 6 mos?
for 1 year?
for 18 months?
9. A dishwasher unit costs 82400. The amount of interest came to S216 for 1 year. What was the rate?
10. A roasting oven with a stainlesssteel finish costs
S650. At an annual rate of 10 %, what would the interest amount to on a 3month loan? 11. A restaurant fryer, stainlesssteel finish all over, costs 8438. At 9% annual rate, what would the interest amount to for 6 months?
12. The Rusty. Nail restaurant i paying 8Y2% on° a S24,000 mortgage.. If the mo, age runs for 20 years, how much the interest amount to? How much money in all (principal and interest) will the owner have to pay over that period?
0
N
7
ty
185
194
,4
UNIT V 4 PERCENTAGE
Lesson 11
The Trade Discount
Objective:
You will learn hov discounts are calculated in the food service industry.
Related Information : People in the restaurant or foodpreparation business purchase food from
wholesalers'or direct from the factory that makes the, food, supplies, or equipment. The purchases made by a restaurant are usually in large quantities. A wholssaler saves money when he sells in large'quantities. It may cost him very little more to assemble and ship a large order than a small ordir. Many wholesalers pass some of tese.,savings along to those who order in large quantities, and this encourages _ businesses to buy in lafger quantities. Discounts from list prides for quantity purchases are called quantity discounts.
Wholesalers ilso encourage businessmen to pay their bills promptly by pffering If a buyer pays the .hill before' a certain date he may deduct a certain percent'frorn the amount, usually 2%.
trade discounts.
Exampled:
A re,staurank buys 8 loaves of bread a day (2 lb. white loaf). The regular or list price is 554....per loaf.Becaus e the restaurant buys large quantrires it is giverta 10% discount. Compute the cast Of a 30clay supply of bread.
fl
0 8 loaves X 30 days = 240 loaves'w
240 X .55 = 8132.00' At a
10% discount:
5132.00°
132.00 X .10 813.2000
0
813.20disctunt
S13.20 = S118.80 Answer
The business world uses a simple code system to describe the conditions under which you can receive a discount for paying your bills early or on time. ti, Terms: 2/30 n/31
the 2 stands for % discount go
the 30 means 3$3 days: you will get a 2% discount if you pay your bill within 30 days.
n means net:,
ay the regular ,amount (n6 discount) if' ')u pay after 30 days. (You may be subject to a penalty if yob take tob long you will to pay.) 186
196
4 An ifeni was purchased for. 8200.06, terms: 2/30 n/31. if within 30 days from date of billing, how much was paid?
Example 2:
8200.00 7
8200.00 '2.00 8198.00 Answer
.02
X
was paid
.82.0000
(The discount may be small,_hut. every hit. hel
husinessmana_ A
Some restaurants purchase equipment on a "cost plus .10%" arrangement. This means that whatever' it costs the wholesaler or manufacturer, he sells it for 10% more. He tats a markup of only 10% on thesale.
Example 3:
A .stainlesssteel dishwasher costOthe equipment distributor 81,850. He agrees to sell it to you $na costplus10% arrangement because you are a good customer. S1,850 .10 8185.00 X
81,850 plus 8185 (10%):
+ Cost to you
81,850.60 185.00 82,035.00
ASSIG MENT A: 1.
A mediumweight aluminum saucepan costs
85.60. What price would you have to pay with a 10% trade discount? ,
1. if 21/2quarepitchers cost 82.25 each, and you purchased 1 dozen, what was your price with
a 10% trade'discount? How mita money did you save?
3. Anodized aluminum pitchers cost 82.95 each
in lots of 12 or more. In smaller quantities they cost 83.25 each. What percent do you save by buying the pitchers in lots of 12 or a
more?
4. You purchased the following items: 1 8oz ladle, 81.40 ea. 2 16,oz ladles, 82.40 ea. 1, perforatedbowl spoon, $1.25 ea. 1 13" serving fork, 81.40 ea.
What was the total bill? How much would these items cost you with a 10% discount? How much Would you save with the discount? 5.
Quantity. discount: 
12 piyes less 10% 13 to 35 pieces less 15% 36 orimore pieces
N
less 20%
187
196
You purchased
4 solid spoon's, 82.80 each 12 slotted spoons, $2.80 each 24 _Utility' knives, $2.60 each
48 pie servers, $3.60 each
Cast ' Cast
Cast Cost
Total cost
The price in the catalog on deep ladles is :8'2 .60' each.. In ,cartons Orsii or more they .are ,$4.40 each. What s the percent discount on cartons of six or more for each ladle? 7.
A deltixe full:size chafer costs 845.00 (list price). What will "it cost me with a 15% discount?
8.
A commer can opener costs $15.75. What will my pricelickwith a 5% discount?
9.
Tengallon plastic storage cans cost 83.00 each. If I purchase four; the price is only
$2.50 per can, What percent discount will I receive?
ASSIGNMENT B: 1.
A portable iegetable peeler costs $225.00. The terms of your purchase, are 2/30 n/31. 'Yew paid your bill 15 days after the date on the invoice'. Did you get a discount?. If so, how much?
2.
A gravityfeed slicer lists at $350.00. The
terms are 2/30 n/31. Assume oyou paid the bill within the 30 days. How much did the slicer cost you? 3.
1gallon commercial blender lists at $295.00. :Terms are 2/30 n/31: It was 40 days from the date of the invoice when you A
paid your bill. How much did you pay?
4... A 22quart food mixer lists at 8595.00. Terms are 2130,n/31. Your invoice is dated July 15, arid you paid the bill on August 10. Did you receive a discount? How much? What did the mixer cost you.?
C
197 188
./ 5
ASSIGNMENT C:
The cost to ihe wholesaler for each of the following items is given. You buy the items on a costplus1055 basis. Determine how much each item costs you.
1 45qt S. S. mixing bowl, $60.00 1 3shelf utility cart, 834.00 12 fiberglass trays at 822.20 a dozen 4. dozen fiberglass trays at 822.20 a dozen
1 gross sherbets at $6.60 per dozen 200 juice glasses at 81.20 pets 4dozen
re,
2 grow cups at 84.40 per dozen
O
198 189
UNIT VI
RATIO AND PROPORTION
Lesson 1
Ratio
objectives:
You 0
learn the meaning of ratio.
ifou will be able to simplify ratios to lowest terms and change, ratios to fractions.
Related Information:
Ratio and proportion are important mathematical ideas which will enable you to quickly find solutions to problems involving price markups and recipe changes.
A ratio is the comparison of one item to another.
In proportion you work with two ratios. Proportion will be dealt with in the next lesson.
We may compare any tw9 (or more) things that have weight, size, or numbers and thereby set' up a ratio between them. We will compare the number of cups to the number of.sancers shown here: 4
1 cup The ratio 'is
1
to 1.
1 saucer
Now compare the number of cups to the number of saucers shown here: s ti
3 saucers
The ratio is 2 to 3. 2 cups
What we did was to count up the number of cups (2) and compare this number with the number of saucers (3). We can indicate the ratio this way:
2 : 3. The : sign means "is to."
We are saying "two is to three," or simply "two to three." A.complete sentence would read: "The ratio of cups to saucers is two to three." 190
199
We can also reverse the relationship by comparing the number o saucers to the number of cups, in which case we would have 3 to 2. Ratios can also be written as fractions. The number after the colon or the word "to" is the kenominator. The first number is the numerator. _
Example 1:
1 : 3 can Aso be written astirefraction
Example 2:
5 : 10 can be written fi1which, as you know, reduces to T .
Example 3:
3 12 : 4 equals 4,12which reduces to T.
A ratio, then, is a comparison of two things. If we are to compare things, we must be sure they are expressed in the same units.
We can compare 12 cups to 4 saucers. (Each is a, count of indivi4iial things or units). We can compare 3 inches to 18 inches.
We can compare 2 ounces to 8 ounces.
because the units are the same.
BUT
..
a
We cannot compare 1 dozen cups to 4 saucers without first changing the 1 dozen to units (12), or changing the 4 saucers to a fractional part of a dozen (1/3).
We can compare dozens to dozens or units to units, but not units to dozens.
We can compare inches, to inches, yards to yards, feet to feet, but not yards to inches or feet to yards. PROCEDURE: While it is possible to talk about a ratio such as 50
:
100, we generally
reduce the numbers to lowest terms. 50
:
100
Look for the largest number that will divide evenly into both terms of the ratio. 10 seems to suit both sides of thcr ratio. Divide both sides by 10.
50.
10' O
5
,?
:
100 10
10
10 into 50 = 5 10 into 100 = 10 4*
(Note: we did not c;pick the largest number; 50 would have beep better. So we must continue to reduce.
5 5
_
10 5
5 into 51,= 1
5 into 10 = 2
Answer 1 :_2 191
200
Note that a ratio need not have any units. It is just a mathematical idea. If we compare 3 inches to 18 inches, we could write
\
o
3 inches
:
18 inches
These area denominate numbers (see . page 28
).
In order to' simplify this
ekprension, we can divide botb quantities byainches: 3 inches
:
18 inches 18 inches 3 inches
3r inches
3 inches
.1i6 inches0
We end up with a ratio of 1 : 6. Just 1 to 6 no units at all. So the ratio of 3 inches to 18 inches is 1 to 6. These are pure numbers, not denominate numbers. /
In an eledion, you, might have candidate A getting 4000 votes. (approximately), and candidate B getting 3000 votes (approximately). What is the ratio of the votes? .
4000 votes : 3U00 votes
This may be simplified to .
4
:
3.
This means just the relationship, between the numbers 4 and 3. We may say that Mr. A
won over Mr. B by a ratio of 4 to 3. PREASSIGNMENT: Change to the simplest ratio.
i.
2 inches to 6 inches
2.
9 lbs to 6 lbs
3.
3 : 12
4.
6 : 16
5.
8 : 10
6.
7:8
ASSIGNMENT A. Express these ratios in lowest terms: 1.
2 to 8
6. 12 to 10
2.
3 to 15
7. 15 : 45
3.
24 : 48
8.
504 to 754
4.
9 to 1'2
9.
20 to 100
5.
15 to 25
10.
2J1 192
5 to 75
ASSIGNMENT g: 1.
The ratio of 15 to,5 is the Same as
2. 3.
The ratio of 21 to 3 is the same as to 1 The ratio 8 to 6 is the same as to 3,
4.
the ratio 12 to 10 is the same
5:
The ratio 18 : 24 is the same as 3 to
ASSIGNMENT C:
3.
4.
1 gal to 1 pt
5.
2 ft to 8 ha
6.
4 y, to 2 ft
7.
82.00 to 754
8.
504 to S3.00
2.
to 5
as
Change to ratios in lowest mms:
1 lb to 8 oz 1 gal to 2 qts 10 min to 1 hr
1.
to 1
ASSIGNMENT D: Express the following ratios as fractions reduced to lowest term's. 1.
9 to 12
2.
48 to 72
3.
16 to 48
4.
15 to 20
5.
13 to 52
6. ,81.25 to 6.25 ) 7. 8.
30 to 60 3 dimes, to 2 quarters mins to 3 hr
10
.
ASSIGNMENT E:
24 to 36
Complete the ratio column in the chart on page 164.
Additional problemstin ratio:
So far the problems with ratio have been simple. To summarize, we have: 1.
Compared items and reduced them to lowest terms. 84 to 244 = t to 3
2.
Changed items if they were in different units and then simplified.
25c to 82 = 254 to 2004 =
( or .25 to 2.00)
1: 8
1 to 8 or
Ratio can also help us solve certain other types of problems..
193
7
Example 1:
Two bu ess partners divide their profits in a 4 to 1 ratio. What is each partner'., share if the business earned $2000 for the month?
The ratio is 4 to 1, which means one man gets four parts and one man
gets one part. Together they get 5 parts.
Divide the 5 into he S2000 .7S400 The first man, who gets 4 parts:
t,
4 X $460 = $1600
The second man, who gets 1 part: 1 X,S400 = S" 400
To check, total up both shares
52000 b
Example 2:
In a class of 20 students, the ratio of boys to girls is 3 to 1. How many
,
boys are in the class?
The ratio is 3 to 1.
Add the 3 to the 1, to get 4 parts in all. Divide:
4 into 2V= 5
Multiply the boys' part (3) by 5 =. 15
the number ofiboys
Multiply the girls' part (1) by 5 =
the number of girls
To check, add:
5
20
PR ASSIGNMENT F: 1.
Two business partners divide their profits in a .
3 to 2 ratio. What is tach partner's' share if one month the profit came to $3000? ASSIGNMENT F:
1. A man and his son earn 8150 per week. The ratio of their earnings is 5 to 1. What does each earn per week?
`2. In a restaurant with 26 workers, 15 work part time and 11 work full time. Give the ratio of: a.
The number of parttimers to full 
b.
The number of parttimers to the full staff.
timers.
3. Two business partners divide their profits in /"
3 to 5,ratio. Find each partner's share of., a, profit amounting to $10,000. ,
\ 2O3 194
total 'number of students
4. Three people went to the restaiirant ness and put up 30,000. The tit io of their investments w /3 to 2 to 1, flow much cash did each put
=mmnimommIlww
CIpa.10.=ma
s!)MmamP
5. A recipe for fish 'safitd calls for 2 cups of celery, cut firie, and 2 cu s of cooked fish fed. What is the.ratio of celery to fish?
..=.
6. A woman and her daughter 'earn $320 per week. The ratio of their earnings is 5 to 3. How much does each earn per week? .
7. A recipe for "Thousand 41and dressing calls
02)
for 3 quarts of mayonnaise. and 3 cups of
chili sauce. What is the ratio of chili sauce to mayonnaise?
8. The busboy's in the,Chesapeake Restaurant share the waiters' tips on a 1 to 2 basis. If the Waiters collected $141.60 one evening, how much did the busboys receive?
9. For an oilvinegar dressing, most recipes call
for a 3 to 1. ratio of oil to vinegar. How
much oil would be used in a dressing made with 2 cups of vinegar?
10. A weak brine for pickling beets wa's to be prepared with a, 3:2 ratio of vinegar to water.
To get 2Vi quarts in all, how much of each ingredient would Ile? needed?
I
6
O
204 195
O
UNIT VI
v,
RATIO AND PROPORTION
Lesson 2
.
Objeftives:.
Proportion
1 Ybu will learn the meaning of proportion. ,You will be able to complete proportion problems. You Will be able to setup a proportion to solve problems in the trade.
Related Information: :
'..
We use the concept of proportion in our everyday language without realizing we are expressing a mathematical relationship. We may speak of a young lady or young urn as being well built or well prop ortioned. When we prepare a platter and put on different ingredients, the portions of each item have a definite relation. to each other ni to the whole. The well  prepared platter has the proper proportions. 4.
Proportion is a short way of saying that twas ratios are equal. Below are sketches of two people. Although B is.taller than A, his arms and legs ate in the same proportion. Arms of A Height of A
Arms of B Height of B.
Legs of A Height of A
Legs of B Height of B
Below are sketches of twci sets of cups,and saucers. Are they in proportion?
Certainly not. Cup B is much larger in proportion to the size of its saucer than cup A. notSize of cup A
Size of saucer A
es
not equal
Size of cup B
Size of saucer B
In the above example we are not saying A cup is bad, or B cup is bad, but artistically we have developed a sense of proportion, and we make judgments about people and things based upon this sense.
196 C
205
While proportion is subject to artistic interpretation, it _is also a very useful mathematical tool for working problems. We' cant u4e the concept in the trade to solve problems of enlarging or decreasing recipes.
Sometimes we even use proportion
math without realizing it.
If you work 8 hours and received 812 in pay, what would you receive if you worked 4 hours?
Example:
You probably noticed that 4 is half of 8 and therefore you took half of $12 and came up with an answer of $6.
I
Not all problems are solved So readily, just by juggling a few numbers in your head. But all of this type and many others can be solved by a proportion. We set up two ratios that are equal to,each other.
't
8 hours
ffdalars
4 hours ? dollars a
12
4
Cross
multiply 12 X 4 = 8 X ? 48 = 8 X ? 48 _ ? 8
$6 = ? (We will explain the math process again later on in more detail) 4 hours
8 hours 12 dollars
Check:
I .C7
8
.
= 6 dollars 4
2
12 3
2
2
= T2 is true .
This check tells us' that we did thEmnathematical work correctly, but if we had made a mistake in setting up the original proportion, this check would not catch the error. In addition to checking the math, therefore, look back at your original problem
ti
and make _sure that the answer makes sense!
There is more than bne way to solve problems by proportions. For example, we t have set up this proportion for the problem above: 4 hours
or even
r VoTu7eT
? dollars 12 dollars
8 hours
12 do dollars
41737us
? doNars
0
Any one of these proportions would have given us the same answer.
197
206
rt
What you must do in setting up a Proportion to solve a problem is make sure that the relationship between the two figures to the left of the equat sign i the same as the relationship to the right of the eq4als sign. Otherwise you might end up as we did' with the cups,on the previous page
just plaint wrong.
4
Remember our definition: Proportion is two ratios that are equal.
Proportion provides us with an easy way to enlarge or reduce a drawing. This ' technique Tay be.useful in decotating the restaurant or shopt and in related art. The new \drawing will look like the old drawing because it has the same proportions. The ratio of height to width irk the large drawing will be the same as the ,ratio of height to width in the small dr:awing. (See page 203.)
Now let's learn a little more about solving proportions. a
PropOrtions can be written in three ways: 1
: 3 ::.4 : 12
1: 3 = 4 : 12
or
or
1
3
4 12
They at are 'read 'as follows: "One is to three as four is to twelve." Fa proportion has four terms: 1st term
3rd term 1
,124
....
2nd terfn 1
.
,lst term
4th erm
=
3
2nd term
4
3rd term
12 4th term
1st and 4th terms, occupying the beginning and tend positions of the proportional statement, are called the extremes. The 2nd and 3rd terms, being in the The
middle, are called the means. 'EXTREMES 1
:
3
4
:
12
MEANS o
In this case thelextremes are the largest and smallest numbers (1 and 12). The means are the two middlesize numbers (3 and 4). The proportion would be just at 'correct if the means and the extremes were interchanged. Try it and see.
THE RULE:In a true proportionthe product of the means equals the product of the extremes.
2W1 198
as
PREASSIGNME T: a
If the product
is not a true o
'
1.
0
,*
he, means does NOT equal the product of the extremes, the proportion hich of these are true and which are not true proportions?
3:9=1
3 X 36 = 108
9 X 12 :,... 108
:7=8:
2.
Answer Trite .
4
a
3.
3 : 20 = 6 : 40
ASSIGN 1.
1
/44
/: 30
:
I
2. 3
3
3.
3 : 5/=i 4 : 8
4.
3 ! 9= 50915
5.
4: 3
4
8:6. B: (True or nottrue proportions):
ASSIGNM
5 : 10.
:2
1.
1
2.
7.5:!3 =5 :2
3.
5:8=2:3
4.
2 ; 7 = 6 : 21
5.
2 : 5 = 101: 25
6.
Example: i 5 = 30
P
7.
8. 9.
10.
10 X 30 = 300
20
15 = 300
True
10
2'
9 = 445
2/
1 3
81 2 5
5
6
15 10 25 6
In the above problems you were Oven all the, numbers and had to decide whether or not they were true proportions. Now you are going to learn how to solve a proportion problem when you do not know one of the numbers..
A proportion is an equation, and if you know all the parts of an equation except one, you can figure out the missing one. You can call the unknown' or misting number x or N. Then you solve the equation for x or N. Example:
Solve for x:
4
.208 199
Y.
.RUE: In a true proportion the product of the means equals the product of the extremes.
The means are 5 and x: Therefore we multiply 5 X x. We. indicate 67nultiplication by just writing them next to each other: 5x. The extremes Ore 12 and 15. Therefore we multiply 2 X 15, which equals 30.
5 x = 30
Now divide both sides by 5 'So we can get just 1 time x. 
.
O
5x
30
5
5
5 goes into 5 once 5 goes into 30 six times
x=6
Answer:
Check in the original equation: 2 X 15 = '30
5 15 6
S X 6 =30
Therefore this is a true proportion and the answer x = 6 is correct." 0
Note: It does not matter where the x is; solve the problem the same way: PRE  ASSIGNMENT C: Solve for the m&sing number: 1.
T
2,
15
14 x
:
24 = x
:
8
x
5
= 27
3*
ASSIGNMENT C:
Solve for the missing number:
1, A = 6
x
3. 7
28
2. T4 =
x 15
6
90
O
s_ 1*
6.
15 5
iA
18
=
25
100
.209 I
200
the
u
3
12
7
N
9. 115
5
a
10. 42 = 11.
1.5
30 73712
13.
2:9 =5:x,,
14'.
3:3 75:x
USING PROPOR I0I
Example:
T
DE PROBLEMS
John earns $2.00 per hour. $19,,wa much will he earn in 8 hours?
SOLUTION:You can see that the ratio of JoIT's pay to the number of hours he works remains constant. That is, if he works twice as long, he gets paid twice as much, and ,so en. We know how much he gets for working one hour. We want' to know how much he pets for working. 8 hours. We can do this
problem by sitting up a proportion where both ratios consist of the
relationship of the number of hours to the number of dollars. We can make either the hours or the dollars the numerators but we must make both ratios the sate way. 1 hour
8 hours a dollars
' 2.00
.
1Xx
=
8X2
x
=
1,6
=
816.00 for 8 hours

Ekample:
Jan earns $14.00 kar 8 hours' work. How much will she earn in 16 hours?
Solution:
Dollars to hours equals dollars to hours. x dollars 16 hrs
814
Erg; 8Xx
x
=
14 X 16
=
224
=
28
=
S28.00 Answer
210 291
Example:
Change the following recipe: 10 oz of flour is used in a recipe for 12 people.. Convert the recipe to seble 9 people. ounces
ounces
portions =
portions
10 12
9
10 X 9 = 12 X 90 =
12x
x=
71/2
x
O
Therefore 71/2 oz should be used to prepa9e 9 portipns. ASSIGNMENT D:
1,A cafeteria sells for 40c an item that\costs 25c. At the same rate of markup, hat would be the selling price of an article that costs 35C?
2. A studentis paid 83.00 for 2 hours' work. How much will he be paid for 9 hours' work?
!t,
3. In our recipe we need 40 lbrof meat for 100 persons. How many pounds would be needed for 75 people?
4. In our recipe we seed 8 lbs of potatoes for 25 people. About how many pounds would be needed for 12 people? 3
5. In our recipe we need 5 gallons of water for a soup to feed 100 people. How much do we need to feed 25 people?
6. If 5 pounds of potatoes cost 60c, how mud.' will 3 lbs cost?
7. If one dozen stainless steel serving pieces costs S2.40, how much will six dozen cost?
'8. If one dozen plastic serving bowls costs 89.00, how much will 6 bowls cost? Kt.
9. If 5 pounds of onions cost 59t, how much will 12 pounds cost?
10. If flour costs $1.80 for 10 lbs, how much Will '/2 pound cost?
202
211
ASSIGNMENT E:
Try enlarging or decreasing these patter.ns.°
"ALL THE FISH YOU CAN EAT TODAY" 1/2inch squares
Size of fish 21/2 X 4
Halfinch squares have been drawn to suit the size of the picture....could have been 3/4" or 3/4" or 1" squares. "N.
d
To enlarge, decide how large you want
r.
your fish.
Ours is 4," X 6", but we could have made it any size. 1/2" to 1" squares would have doubled the measurements.
(Ratio of 1 half to 2 halves give a ratio of 1
:
2.)
Y2" to 2" squares would have quadrupled the measurements.
(Ratio of 1 half to 4 halves = 1 to 4.) Our size for the squares is 3/4". The ratio of 1/2 to 3/4 is 2fourths to 3fourths. This gives us a ratio of 2:3.
The box lines help you determirie where to
draw the lines of the fish. The trick is to note where the fish lines cross the box lines.
203
212
ASSIGNMENT E: Convertingxecipes by the use. of proportion.
You have had experience in converting xecipes to different quantities  .both by the owe. of simple multiplication and by the use of fractbns. Now you will practice converting them by setting up proportions. Do not hestitate to use reasonable approxiniations (as for spices). Also, use realistic units based on your own experience. 1.
Shish Kebab Ingredients
Yield, 20 portions..
Lamb Tomatoes 3/4" slices Mushroom caps Pearl onions
Green pepper
Change to 25 Portions.
Sibs 40 pieces ,40 piecres'
40 piechs 40 pieces
A
Marinade:
Salad oil Olive oil Vinegar Lemcin juice Garlic, chopped Salt Pepper Marjoram
Thyme.
2 pts 1 pt 12 oz 4 oz 2T 2T 2t 1/2 1/2
Oregano
2.
Fried Chicken Maryland Ingredients
ickens (2% to 2'h lb ea) Bred flour Salt nd white pepper to taste Eg
,
whole
t t
t
Yield, 50 portions. 25
2 lb 6
O
Milk
1 qt
Bread crumbs Salad oil Cream sauce Tomato sauce Bacon slices (crisp)
2 lbs
Corn fritters Powdered sugar
Change to 65 portions.
g==f1M=EIPIMM
1 qt
ekle.111=.=.
1 gal 1 gal 100 50
as needed
204
213
ape
Broiled Halibut with LobsterNewburg Sauce Ingredients Yield 50 portions Change to 75 portions Halibut, 6 7k oz boneless portions 50 Boiled lobster meat 31/2 lbs twitter 6 oz Pa Oka 2t Light cream sauce 3 qt Dry sherry 4 oz S.
Salt Pepper
to taste to taste
Lemon juice Monosodium glutamate
from 1/2 lemon

1T
Roast ,Loin of Pork Ingredients Yield 50 portions Change to 35 portions.' Pork loins approx 30. lbs ° Salt and pepper to taste 4.
Rosemary Mirepoix: Onions Celery Carrots
Bread flour Chicken or beef stock
2t 1 lb 1/2 lb 1/2 lb
10 oz
5 qt
Hungarian Veal Goulash Ingredients Yield 50 portions Change t,o 90 potions Veal, bo /eless 17 lbs Oil 2 cups Onions 6 lbs Hungarian paprika 1/2 cup Bread flour 1 lb Sachet bag: Caraway seeds Bay leaf Parsley stems Brown stock 2 gal 4P'a Tomato puree 1 #21/2 can 5.
Salt
Sour cream
to taste 1 qt
205
214
UNIT VII
WAGES AND TAXES
Lesson 1
Com Tam Weekly Gross Pa
b Objectiye:
You will gain ari undettanding of the ihethods of payment for workers in the food service industry.
Related Information:
People worklor money or wages. Most ogle who work in a restaurant or other commercial food establishment will probably 15e paid .according to one or a combination of the following methods: 1.
Hourly worker
gets paid by the hour.
2. Salaried worker : gets paid a weekly salary. Tips given by the customer to the waiter' or waitress, Or a combination 4. A waitress may get an hburly wage plus tips. 3.
<,
STATE LAWS:
Most workers in food service arc },,r6tected by 'State wage and hour laws, rather
than Federal laws. These laws set a minimum hourly rate of pay. In New Jersey the minimum rate is 82.20 per hour, as of 1975: The New Jersey wage and hour law also states thattempluees who work over 40 hours per week are to receive 1Y2 tirt4s their regular hoUrly wage for the hours in excess of 40. Overtime work is very important to many workers for a number of reasons. a.
b.
The worker works extra hours and itings home more money. The worker gets a higher rate of pay for the hours he works overtime. o
For many people who are looking for those little extra luxuries, overtime pay means an opportunity to earn money over and above the regular wages. You may get overtime on a regular basis or only when your place of work gets extra busy. os
In addition, according to State Law: a. c.
d.
You must get paid at least twice a month. There should be a regu payday known to all employees. If you get paid by ch ck you must 'be able to cash the check 0.vitiyut difficulty.
No deductions may be taken out of your pay except those authorized by the State or Federal government, or where you have authorized your emphiyer to take out certain amounts.for: Insurance Medical and surgical plans
Retirement pens' n 206
215
Profit. sharing Savings bonds
'Union dues The employer must also: Notify alliemployees payday is. i
ache
time of hiring of their rate of pay and when
Provide each employee with a'statement of deductions. Keep records for employees of wages and hours.
*Where waiters and waitresses are concerned (who receive tips), "the employer does not have to pay the rilinimum wage. BUT the meals and/or tips added to the wage mist equal at least the minimum wage of S120, THE HOURLY WORKER
The hourly worker gets paid for every hour or part of an hour that he or she works. When you are hired, your boss or foreman will tell you how much you will earn per hour. Some P You will punch time cards, others will sign in 'On cards or sheets. In many companies u will lose pay if you are over 3 minutes late. )
Forty hours is considered the standard work week, and, as stated above, you must be paid overtime for the hours that you work over 40. That rate is called time and a half.
Timeandahalf
Straight time
Double time
Paw,
If you have to work certain holidays which are not part of your regula sphedule, you may be eligible for double time, pay. This is double your regular wage. You can calculate your overtime pay by aril), one of three methods.
207
21.6
Method 1.
DIVISION
Hourly rate:
$2.00
Divide by 2 to find Y2 of ,the hourly rate. 1.00
,,.
2) 2.00 ,
Add the $1,00 to the S2.04: ,
$1.00 2.00
$3.00 Timeanda:half rate
Method 2.
FRACTION
Hourly rate:
$1.80 1.80.=
1'/: X $1.80 = 2.90
Method 3.
= $2.70 Timeand,ahalf rate
PERCENTAGE
Hourly rate:
$2.60
11/4 =150% =1.50 Multiply
$2,60 X1.50 130.00
260 3.9000
Timeandahalf rate: $3.90
c WEEKLY WAGES (4
To calculate weekly wagv: Multiply the hourly rate by the n mber of hours worked.
Hourly raw
$1.75 X 40 hours = $70.00
208
217
ASSIGNMENT 1.
Compute the gross wages for the following workers:
a.
James Jones
b. c.
Linda Smith Alan Ricco
d.
John Flint
Gross wages
Hours worked
7 Hourly rate
Name
40' 40
51.90 S2.25 $1.85 82.70 82.60 82.15 83.20 82.15 83.60 82.90
40
40 38
j.
Diane Nunez Susan Champino Fred Mannheirii Fred Belski Dennis Lovel Jessie Wilson
2.
Total each person's hours for the week and figure out the gross pay for each one.
c.
f. g.
h.. i.
Tu . ...... Mon
,eg
....
36
40 18
23 20
Wed
Thy
Fri
Sat
a.
John Jones
8
8
0
8
8
0
b.
Tom Holtz
8
7
8
8
8
0
c.
Roy Holmes
8
6
5
5
8
2
7
8
8
0
6
0
6
8
d. e.
3.
4.
Gary Flynn Helen Dixon
71+
8
8
.
Total Hours daaelese
Debbie Bass worked 48 hours last week. How many hours did she work overtime?
5.
Richard Marino worked 52 hours last week. How many hours did he work overtime? ^
6.
Calculate the overtime hourly rate 'On the following:
7.
82.20
83.20
82.75
84.50
Calculate the overtime rate and the double time rate: 41.84
81.96
83.15
82.63
209
218
81.75
£2.25 $2.40 52.75 $3.35
John Nocks worked 45 hours last week. How many hours did he work overtime?
81.80
Rate
83.73
. Gross
Mon
Tues
Wed
Thurs
J. Lukacs R. Campos Ji Jackson
8
8
7
8
.
9
9
9
9
8
R...Lollei
8
7h
8.
9.
Total the hours on the following and separate the pay for the regular hours from the overtime hours: Total Regu6r OT L
Fri
.........
8
0
0
9
9
0
0
9
10
8
8
9Ih'
9
6
8
Sat
Sun mllep ours Hours
=1,1,0N.110
,
...... . 0
0 0
Calculate the regular and overtime wages on the employees in problem 8. it)
Rate
J. Lukacs
$2.40
R. Campos
$2.25
J. Jackson
$2.75
R. Loller
$2.64
Re
lar
Overtime
10 Jerry Nelson earned $1.75
per hour. Assuming ;I 40hour week, how much money did Jerry earn per week after getting a 154 hourly raise?
11. Jane Franks was earning $1.75 on her parttime job after school. She generally worked 16 hours a week. Howmuch did she earn at s1.y5? She was hoping for a $.25 raise inthe hourly rate. What would that bring her payto? 12. Kenneth worked 40 hours pr hour. Calculate, his
4
week at $2.20
weekly earnings monthly earnings (assume 4 weeks) yearly earnings (52 weeks)
13i,Calculate the gross pay on the following;
p. North
45 hours
$3.75
T. Sullivan
48 hours
$2.80
210
219 "
rr
Gross Pay
. Hours
44 hours
S4.50
D. Ernst
43'/2 hours
S3.50
R. Fischer
39 hours
S3.12
F. Lombardi
46 hours
S2.70
R.
eith
S. Rodriguez 40 hours reg
$2.40
8 at double time T. Houston
48 hours plus S3.65 4 hours' double time
a
211
220
UNIT VII
WAGES ANDTAXES /
Lesson 2 Objective:
,Pay Day
You will learn how to read your pay check and record stub.
Related Information:
When most employees get paid, they receive a long form or stub which contains a record of their pay and their deductions, along with their pay...elt is necessary to read
and understand your pay stub to make certain your boss has paid you the correct amount of money. What the words mean on the stub: Gross pay:
The total amount of money you have earned.
40 hours X $2.50 Net pay:
S100.00
What you 'actually get to take home and spend. Gross pay S100.00
Deductions:,
=
,
= Net pay
Deductions S29.20
=
S70.80
All the amount taken out (deducted or subtracted) from your pay. Some deductions dre by law, like income taxes. Some require your approval, like savings bonds.
FICA, or Social security: (See the chapter on Social Security fore further details.) 0
Basically for your retirement.
Income tax: Money taken out of your pay for supporting the Federal government and all its programs. 'Unemployment insurance: job.
State insurance to pay you a Vveekly amotkrif if you lose your
Blue Cross and Blue Shied .,or other medical insurance: Hospital payments,, surgical. paynients, and pCissibly other medical payments for you and your family if you are ill. You may pay it all,' your boss may pay part, or he may pay all. Pension: A company plan for retirement. Many of the larger. companies have pension plans. You may contribute to the payments. Union dues.: Sometimes taken out of your pay; sometimes you pay the dues yourself. a.
Savings. bond: A form of savings. You decide how much you want taken out or your pay and put into government bonds. Some items above are taken out each week. Medical insurance may be taken out of your pay only once a month. Some companies pay each week, some pay every other week, and some pay twice a month.
21.2
221
a
213
222,
UNIT VII
WAGES AND TAXES
Lesson 3 Objectives:
Tips
You willarn the importance of tips in the earnings of the waiter or waitress.
You will learn how tips are computed. Related Information:
In a previous unit,you learned how wages are computed and the importance of overtime. The waiter or waiters does nbt receive the minimum wage from the employer. The government, in setting up the minimumwage laws to protect workers, took into account the fact that in some occupations workers earn considerable money through tips from customers. The government allows the employers in the restaurant business to pay leSs than the usual minimum wage for workees. ti
The minimum wage is determined by allowing for tips and for meals. The wage must be set so that the waiter or tress must earn at least the statewide minimum wage When meal costs p4s tips earns are added to the amount the employer pays. If the waiter or waitress does not earn at least the minimum wage altogether, the employer must raise his or her pay. Good waiters and waitresses are worth much more than tlie'mini um, and their tips can be considerable. HOW TIPS ARE CALCULATED
There' are no fixed amounts to tip a waiter or waitress. Most restaurantgoers follow an accepted standard. At present the standard Is somewhere between 15% and 20% or the cost of the meal. A good tip is recognition of good' service and must be earned. If the customer were eating,at home and waSted more bread, say, or butter, or a clean spoon, he or she could get up and get it. In a restaurant, the gustomer is completely dependent on he waiter' or waitress. It is most annoying not to have your needs met. A good waitress knows when to bring more water, or catsup. She keeps an eye'on the'table and makes certain her customers' needs are met promptly.
The cost of the meal and the length of time you and your party occupy the table are also important factors. If you wish to talk after a meal, remember that you may be tying up the table and preventing the waitress from serving additional customers. You should make up for thiM the size of the tip.
214
223
,
Take the total of the bill (less the tax) Example: 20% of 88.40
S8.40 'X .20
S1.6800
You could leave $1.50, $1.60, $1.70, 81.75, or more.
The amount you actually leave may depend upon the change left when you 'pay your bill. ASSIGNMENT: 1.
2.
Compute a 15% tip on the following bills: a.
$4.50
b.
$7.35
c.
$6.90
d.
$12.90
e.
59.20
(4 \i
Compute a 20% tip on the following bills: $8.10 b.
$15.50
c.
$13.60
d.
$18.85
e.
824.65
4s,
215
224
UNIT VII
Lesson 4
WAGES AND TAXES
Social Security
.
Introduction:
Taxes play an important role in everyone's life. You will pay taxes as a worker, and if you own your own business you Cari 11 have to pay taxes on your profits.
Before you can make out your own income tax, you must learn about a number of things social security, income tax forms, how tips are reported, etc. In this and the next two lessons we will talk about these things. Objf)tive:
You will learn how the social security program affects you. You will learn how to compute your FICA deduction.
Related Information:
An employer (the boss) is required to make certain deductions from an employee's wages. These include deductions for income taxes, social security taxes, unemployment insurance, and any other deductions authorized by the employee.
SOCIAL CIAkceoLuNT
SECURITY NUMBER
M4
Alt
00006000a
HAS OEEN ESTABLISHED FQR
Jolln Q. Public SIGNATURE
OR SOCIAL SECUNITY PURPOSES
CN
ID
NOT FOR IDENTIFICATION
DO.
APPLICATION FOR A SOCIAL SECURITY NUMBER See lattecties ea Seek. c,
L_ DO II 0 1' WRITS IN THE MEOWS !PAC, 
Print to Week or Dark Woo fakes Use Typewriter. (Pint Nom) MAW' Nano or (nitiel if norm. eV.
&al FULL NAME .
(Loot Nom)
YOU WILL USE IN WORE OR BUSINESS
Print PULL
(u.0000 DATE OF BIRTH. TOUR
NAME GIVEN
YOU AT BIRTH (Cloy)
PLACE
(5,.'.)
(County /I limb./
(Dip)
(row
YOUR PRE SENT AGE (Age 11. linit Pinkie&
OF
BIRTH MOTHER'S FULL NAME AT PIER !BIRTH (Her maiden none)
YOUR SEX MALE
n
S FULL NAME (Reorathoso I gehwher 11wIng v &AN
YOUR COLOR OR RACE WHITE
HAVE YOU EVER BE FCIS APPLIED FOR OR HAD A UNITED STATES SOCIAL NO SECURITY, RAILROAD. OR TAX ACCOUNT YOUR
MAILING ADDRESS
'COMO S DATE
YE l.EPHONENUAISEIE
I
FEMALE
NEGRO
OTHER
EA DON'T 1010w
Yes
(II .Ye Parr {TAT( t. 1.61611 row spoitoi dad DATE nor 4.0.140.1 =cot. stamen, MIMI II low.
Smoot Apt. No P 0 Be., or Iwo. Route/
(On,)
(Siva)
(Zip Co*/
NOTICE: Whoever, with intent to falsify his w someone else' s true identity, willfully furnishes or eau... to be furnished false information in applying far a seciel security number, is subject to fine of net ewe Man $1,000 4. lope sermon, for up 10 I f, IN be*. 4 Pon YOUR NAME HERE (0. Not Pam)
rt.
CRESORREN
DASSION
216
225
ODUP ISSUER
Return coaproM70011cotloo ,. newest SOCIAL SECURITY ADMINISTRATION OFFICE
Remember: Gross, pay is everything you earn. Deductions are subtracted from your pay, and you take home what is left called net pay. Before 1940, workers had
only what little they could save for their old age, or 0 case of illness, or for their families in case of their death. Out of the Depression an4 a change in attitude as to the responsibility of government, the Congress passed the Pederal Insurance Contribution Act, which is known officially as FICA (the abbreviation), or as we all know it, the Social Security Act. Payments to the social security land were .first collected back in 1937; changes in the law have been made many times and are still maddifrom time to time by Congress..
Computing social security is basically a percent problem. The Government takes a certain percent of your weekly earnings. Your employer collects this (and also matches
the amount out of his own business receipts). The rate, remains the same for any particular year, but as your weekly earnings go higher, the amount deducted will go higher.
Lr).
There is 'a limit on how much you can get from the social security fund when you retire. The program was not designed to make you'rich. There is therefore a limit on how much a person has to pay in to the fund each year. If this amount is reached in any year, your boss will stop taking out FICA., HOW TO C6MPUTE YOUR OWN SOCIAL SECURITY TAX
A persoil>earns $86.00 a week (gross). How much will be deducted from his salary for social security tax? The rate as of 1975 was 5.85% of wages (up to 514,100 a year). So at this rate,
5.85% of $86.00 = .0585 X $86.00 
Answer $5.03
Rework this problem fusing the rate in effect now. Answer: ASSIGNMENT A:
Find the amount of the so ial tax rate. 1.
$86.70
'2.
$93.95
3.
$97.60
4.
$104.40
5.
$126.30
securi:ty
tax on each of the following wages at the current
217
226

TREASURY SENDS CHECKS
ARRANGES FOR PAYMEK4OF HOSPITAL AND MEDICAL BILLS AUTHORIZES TREASURY TO MAKE PAYMENT TREASURY SENDS CHECKS
YOU, YOUR DEPENDENTS 111110MINIIIII1111111111111111=1111111111111111 RECEIVE MONTHLY BENEFITS
AT 65
You Become Eligible for Health Insurance
AT YOUR DEATH Your Survivors Claim Benefits Your Survivors Receive Benefits
You File a Claim for Benefits
AT RETIREMENT, IN CASE. OF DISABILITY
COMPUTES THE AMOUNT OF, YOUR BENEFIT; AUTHORIZES TREASURY TO MAKE PAYMENT
RECORDS YOUR EARNINGS
WHILE YOU WORK Your Employers Withhold Social Security ContributionsREPORT YOUR EARNINGS1110
Selfemployed People Pay their Own Contributions and Report Their Own Earnings
ESTABLISHES AN EARNINGS RECORD FOR YOU
BEFORE YOU START WORKING You Get a Social Security Number
SOCIAL SECURITY ADMINISTRATION
FROM SOCIAL SECURITY NUMBER TO SOCIAL SECURITY BENEFITS
S135.60 7.
8146.75
8.
8236.00
HOW TO COMPUTETHE SOCIAL SECURITY TAX THROUGH USE OF A TABLE
The Federal Government supplies employerilimith tables for determining the FICA tax that is to be withheld. Using these tables rather than computing the tax as described above saves many hours of labor. Your instructor will explain how to use the tableat' Now check the problems given to you in the previous assignment by using the tables. Do you think you will get the exact amount? Why or why not?
It is a good idea to check your ,own social security record from time to time to make sure that your earnings have been reported correctly. This is especially true if ybu change your job frequently. You can check your' record by sen ing in a postcard that you can get from yor local social security office. SELF EMPLOYED
When you work for someone else; you pay half the full social security rate and your boss pays the other half. But if you are your own boss, instead of paying double for yourself, the government allows the selfemployed person (boss) to pay only 11/2 times. WHAT ARE YOUR BENEFITS?
We have spent most of the time so far discussing how much we pay, but *what do we get out of this? 1.
When you retire, you will collect monthly social security payments.
2.
If you become disabled and cannot work, you will collect monthly payments.
3.
If you should die before, you retire, your dependents would get social
security payments. 4.
80% of your hospital bills will be paid through medicare (after you pay a fixed amount, called the deductible) as soon as you reach 65.
5
You will be able to collect on your doctor bills also, if you sign up and pay a small amount each month also from age 65 on.
6.
And if that doesn't work, your family will receive burial expenses for
you.
219
228
HOW TO GET YOUR BENEFITS
To get social 'security paynAnts for yourself and your family, you must first have u tvant to take out, you for a certain amount of work under social security:' credit 'must have paid in to the fund.
Social security credits are called "quarters of coverage." The year `is divided into four parts (calendar quarters). FOUR
CALENDAR QUARTERS
You can get social security credit for up to four quarters in a year. For an employee, a quarter of coverage means any calendar quarter in which he or she is paid at least 850.00.
If you work for yourself, you get1 four quarters of coverage for each year in which you have a net profit of at leas If you are a teenager now, y u will need at least 40 quarters of, coverage at some time in your working career in order to be eligible for benefits upon retiring. (The requirement is different for those who get benefits because they are disabled; they need credit for 5 years of work in the 10 years just before, becoming disabled.)
A worker who has met the employment requirements of the law may retire at age 65 or older and receive monthly retirement payments for the rest of his life. The amount he is entitled to at, 65 is called his primary benefit, and it is based upon the average's:3f his earnings during most of his working career.
Any worker may retire as soon as he or she reaches age 62, if he or she wishes. If he does, his monthly payments will be 80% of the primary benefit. For each month he waits after 62, his monthly payments go up.
Benefits are paid not only to a person who retires, but to his wife (or a dependent husband) when that person reaches 65 (or 62, at a smaller amount), and to any young or physically dependent children he may have. When a worker dies, whether  or not he or she has retired, the widow (or dependent widower) collects payments as soon as he or she reaches 62 (or 60 for a widow, at a smaller amount). Even dependent parents, 62 or over, can collect benefits. If a worker dies leaving dependent children, his wife receives benefits (as well as the children) regardless of her age.
The social, security fund also pays a lump sum upon the death of a worker, for funeral expenses.
249 220
A FEW POINTS TO KEEP IN "MIND ABOUT SOCIAL SECURI'Y 1.
Payments never come automatically. Someone has to apply for them. it may be the worker upon retirement or if disabled, or it [nay be a widow or dependent widower if the spouse dies. This person should contact the nearest social security office.
2.
A pepen might be entitled to benefit payments on two account (for example. a widow who is eligible to collect on her own social sectifity as well as on her late husband's). In such a case, only the larger of the two benefits will be paid:
.6 A person who is collecting social security benefits may earn' up to a certain
amount (an 1975, it was $2520 a year) without having is social security payments reduced. If he is 72 r older, however, he may arn any amount without a penalty.
ASSIGNMENT B:
1. Name five deductions your boss might take out of your pay. 2. Which deductions snmst he take out of your pay?
3. Which do you take home, gross pay or net pay? 4, FICA is an abbreviation for:
5. What percent (rate) of your gross pay is taken out for FICA? 6. FICA is not deducted from gross earnings ai ove
7. If you earned $125.00 last week, how much FICA would the boss have taken out of your pay?
8. Social Security deductions started same. _True _False.
in
1937 and the rate has always been the
9. You can get a social.,zecurity card Trom the
O. You may have more than one social.iseLtrity number.
Yes
No.
r 11. If you lose your social security card you must apply for a new number. MINIMMID
True
False
12. Name five types of benefit payments from social security. 13. What is a quarter of coverage?
14. How many qtiarters of coverage will a teenager have to work to be eligible for FICA when he or she retires?
221
230
15. At what age can a worker retire ,and collect full benefits? 16, At what age can a worker retire and,,collect reduced benefits? . 17. How do you get ,benefits from social security? 18. Can
work and sfill collect social security benefits?
O
0
4
222
231
1_
11
_AU
0
0
ff
I
t.
If you think social security helps when you refire, you're You don't have to bo rotiroment ago to got social aocurity. right. But it's also something you can depend on vow. Take a young man like this. What happens to him If his father dins prematurely? How For further information, contact any social security office. doos his mother raise him? Savings and insuranco? Many familios have thorn. But noarty ovary family hao social security. And OM yoar, social socurity la holping ovor throo million children and thorn Widowod mothors.
A young endow with two childron, whose husband oamod S100 a wook on tho avorago, for oxamplo, rocoivoa 5340.80 a month in aurvivors bonofits.
And full limo students who aro aurvivora or childron of disablod or ronrod workers may collect benefits until they roach 22. Social aocurity bandits now being paid to thaw students amount to more thqn tho scholarships at all colleges and universities In the count.
Gccliti security payo four Portents. ourvIvoro, disability, retirement. and Medicare. U.
IMPARTMENT Or NEALTSL EDUCATION. AND WELFARE
223
232
EWA! C4c.urIty AdwfAND11!
ASSIGNMENT C:
You will compute the net pay for six different workers, using the paycheck stub given after each problem. p.
'0
1.
Compute overtime pay at time and onehalf.
2.
Use "Gross Wages'? as the basis for all deductions.
3.
Look up the deduction for the Federal income tax on the chart on page 227.
4.
Calculate the FICA tax at your current rite of tax.
5.
Assume an unemploymentinsurance tax of 1%.
6.
Any other deduction should be named, with the amount, under "Other."
o
1.
Brenda worked 40 hours last week at 52.50 an hour. In addition to the usual deductions, 81.50 was taken out for Blue Cross. Find her net pay.
Total Reg. O.T. hours hours hours
Reg. Pay
0.T..
Gross
Pay
Wages
Federal Income Tax
F.I.C.A.
un
Other
,,,
Net Pay: 2.
Wayne worked 40 hours last week at $2.20 an hour.
Total Reg. O.T. hours hours hours
Reg. Pay
O.T. Pay
Gross Wages
Federal Income Tax
F.I.C.A. U/I
a Net Pay,.
,
233 224
3.
Sally worked 48 hours at 83.40 an hour. ,
Total keg. O.T. hours hours hours
,,..).T.
keg.
Pay
Pay
Cu ..
Gi oss Wages
Federal Income Tax
F.I.C.A.
u/i
Other
Federal Income Tax
F.I.C.A. Lill
Other
,
,
Net Pay
Brian worked 45 hours at 83.75 an hour, Gross Total Keg. 0.T. Keg. O.T. 4.

hour's hours hours
Pay
Pay
Wages
0
.
.
Net Pay
A,
a
234 225
J
a
5.
Jean worked 45 hours at $4.75 an hour. She had extra deductions for union dues, $2.00, and for a savings bond, $6.25.
Total Rcg. O.T. hours hours hours
Reg. Pay
Gross, Wage;
O.T. Pay
Federal
litoine
F.I.C.A.
Tax
Other
u/i
0
.
1
o Nct Pay
a
6.
Phil worked 48 hours at $3.80 an hour.
Total Rcg. O.T. hours hours hours
Reg.
O.T.
Cross
Pay
Pay
Wages
4)
Federal Income 'fax
F.I.C.A. ..
.
9
1
226
235
Other
.
,,
Net Pay
un
el
236
227
7.006.60 6.206.905.50
7068 66 64 62
7874 72
80
8.808.40 8.00 7.70 7.30
88 66 648260
74 72 70
76
4.304.204.00 3.803.60
5.205.10 4.104.70 4.50
.
55 54 5352 51
5453 5251 50
5857 56
59,
60
59 58 57 56 55
2.70 2.60 2.502.302.20
3.403.303.20 3.002.90
57.90W.8052,00 49.3046.60
60 39.3037.1035.00
41.
240220210
43.90
250
160
32.9030.8028.70 28.6024.50
0191807 0 200
1
2
1.30 1.201.10 .90.80
0
22.90 21.8020.8019.70 18.70
o
150 145 140 136130
10 135 130125 145
0
.1
.60.450 .20
.
3029 2827 28
29 28 2726 25
190160170 160150
601.50
1.
3534 33 32 31
3433 3231 30
240 230 220 210 200
2.00 1.90 1.80
300 290280 270280
5
3736 35
40 39 38 37 36
IS
290 280270 260 250
45 4443 42 41
4 42 41 40 44
48 47 46
tS
49 48 47 46 45
0
17.6016.6015.5014.5013.40
125 1201115 105
1
120 116 110 105 100
00
25 232221
2 22 2120 24
I?
q5141312$11
14 13 12
11.4011.00 11.90"
12.7012.30
100 991194 92
98 96 94 92 90
0 10.6010.209.80$9,1.50
9
90 8886842
88 16 84 s82
0 0 0 0 0 0 0 0 0 $0
20r'
19 18 1716
19 16 17 16 15
be
shaft
letthheld
Ca
o
tan
Income
of
amount
SWIMS
0
0
teas
But
least
At
than
Thi
than
lent
Al
IM..
leaps
the
And
to
claimed
exemotons
vtithlustdbig
of
bur
Ohm
ate
wales
the
And
Period
Payroll
WEEKLY

Persons
SINGLE
Cr
UNIT VII
WAGES AND TAXES
Lesson 3 Objective:
Income Taxes
You pill learn some of the terms and forms Used in figuring out income tax
Related Information:
First of all, you should understand how the incometax system works. Each week your boss witholds (deducts) a certain amount of income tax from your, pay. The total withheld for the yeat will not be the exact amount you are required to pay for the year, but it should be very close. Before April 15 of the following year, you have to send the Internal Revenue Service (tax collector) a form that tells the exact amount of your tax for the year. If you have paid more than this amount in withholding taxes, the IRS will send you a refund; but if the deductions from your pay did not come to this amount,,., then you must send the balance to the IRS along with the form.
if by some chance you, owe no tax at all but your boss withheld some of your pay for income taxes, then you should file a tax return to get a refund. Each year the Federal government makes available to all schools information on how to fill out an income tax form. Changes take place from year to year, but certain basics remain the same. We will discuss the basics in this unit, leaving it up to your instructor to fill you in on the latest changes.
Every resident of the United 'States whO Idd an income last year of $2050 if single (as of 1975) must report the amount'of his or her income to the Internal Revenue Service. Married couples must report if their income was 52800 or more. YOU MUST FILE A TAX FORM: a.
If you earned over the required mount ($2050 in 1975, if you were single).
b.
If you earned less than the required amount but taxes were deducted from your pay. You will then get,,refund. 19)
If you received tips on which FICA was pot taken out regardless of the amount you earned. d.
If you earned $400 or more in your own business.
e.
If you had gross income of 8750 or more, had unearned income (such as interest payments), and can be claimed as a dependent by another taxpayer.
THE W4 and W4E FORMS
Your employer (boss) must know how much to take out of your pay for income tax. When you start a job, your employer has you fill out a W4 form. It is called the Employee's Withholding Allownce Certificate. 228
237
A
When you fill out the W4 form, you indicate how many allowances (also called exemptions) you have. An allowance is a person who depends on you for money. Allowances:
Your wife Your children Parents Yourself
You can claim an allowance for someone who is dependent on you for Money to live on. If your wife works and she claims herself, then you cannot cjaim her. If your
children are over a certain age and working, you cannot claim theM. If you are not providing aid for your parents, you cannot claim them.
You are taxed on the amount of money you earn,' but the more Allowances "(dependents) you have, the less tax you pay. You are permitted to claim fewer allowances than you are entitled to (and more taxes will be deducted from your pay), but you cannot claim more.
Your 'W4 form is kept ip your employer's office. If the number of your allowances changes, you must ask to fill out a new form. Changes may occur when:
You get married,
You have ch'iren, You help your parents. HOW TO FILL OUT THE W4 FORM (see page 230 Q
Print your full name. Enter your social security,,number. Enter your home address. 4. Enter city, state, and zip code. r .5. Choose the allowances that fit your case (on/upper portion of form). 6. Add up', your,)allowAnces and enter the number on the form. 7. Date and sign the ceiificate. 1. 2. 3.
THE W4E FORM 4"o
W4E
Daputinant al the Trassury
Intim! Ravine Unice
Exemption From Withholding (of Federal Income Tax) For use by employees who incurred no tax liability
in 1924 and anticipate no tax liability for. 1975
SocIll Security Number
Type or print full name
U75 Expiration date (see instructions and enter date)
Homo address (Number and Street)
City. State. and ZIP Code
Employee. Fite this certificate with your employer. Otherwise he must withhold Federal Income tax from your wages.
Employee's certification. Under penalties of perjury, I certify that I incurreil no liability for Federal income tax for 1974 and that I anticipate that I will incur no liability for Federal income tax for 1975.
Employer.Keep this certificate with your records. This certificate may be used instead of Form W4 by those employees qualified to claim the exemption.
(Signature) (Date)
229
238
Employee's Withholding Allowance Certificate' The explanatory material below will help you determine your correct number of withholding allowances, and will indicate whether you should complete the new Form W4 at the bottom of this page.
7
How Many Withholding Allowances May You Claim?
Please use the sctiedule below to determine the number of allowances you may claim for tax withholding purposes. In determini the number, keep in mind these points: If you are single and hold more than one job, you may not claim the same allowan es with more than one employer at the same time; If you are married and both you and your wife or husband are employed, you may not claim the same allowances with your employers at the same time. A nonresident alien other than a residen. of Canada, Mexico or Puerto Rico may claim only one personal allowance.
Figure Your Total Withholding AlloWances Below (a) Allowance for yourselfenter 1 (b) Allowance for your wife (husband)enter 1
.
(c) Allowance for your ageif 65 or overenter 1 (d) Allowance for your wife's (husband's) ageif \65 or overenter 1 (e) Allowance for blindness (yourself)enter 1 (9 Allowance for blindness (wife or husband)enter 1 (g) Allowance(s) for dependents) you are entitled to claim an allowance
each dependent you will be able to claim on your Federal income tax return. Do not include yourself or ydur wife (husband) (h) Special withholding allowance if you have only one job, and do not have awife or husband'who works enter 1
(I) Total add lines (a) through (h) above If you do not plan to itemize deductions on your income tax return, enter the number shown'on line (i) on line 1, Form W4 below. Skip lines Wand (k). (1) Allowance(s) for itemized deductions If you do plan to itemize deductions on your income tax return, enter the number from line 5 of worksheet on back (k) Totaladd lines (i) and (j) above. Enter here and on line 1, Form W4 below 'If you are In doubt as to whom you may claim as o dependent. see The Instructions which came with your last Federal Income tax return
or call your local Internal Revenue Service office.
See Table and Worksheet on Back if You Plan ,to Itemize Your Deductions Completing New Form W4 If you find that you are entitled to one or more allowances in addition to those which you are now claiming, please increase your number of allowances by completing the form below and filing with your employer. If the number of allowances you previously claimed decreases, you must file a new Form W4 within 10 days. (Should you expect to owe more tax than will be withheld, you may use the same form to increase your withholding by claiming fewer or "0" allowances on line 1 or by. asking for additional withholding on line 2 or both.)
Give the bottom part of this form to your employer; keep the upper part for your records and information V
e
Employee's Withholding Allowance Certificate
Form W4
(Thls certificate is for Income tax withholding purposes only it will remain in effect until you change it.)
(Rov. Aug. 1972) Dosotmont of the Treasury Rovonuo SPIVC0
Type or print your full name
Your social security number
Homo address (Nurnbor andstreet or rural route)
Marital status
City or town. State and ZIP code
Married Di Single (If married but legally separated, or wife (husband) is a nonresident alien. check the single block.)
1 Total number of allowances you are claiming
2 Additional amount, if any, ou want deducted from each ea I
if your employer agrees)
certify that to the best of my knowledge and belief, the number of withholding allowances claimed on thls certificate does not exceed the
number to which I am entitled. SIgnatura
Data
,
239
230
19
If you did not earn enough money last year to pay taxes, and you don't expect to earn enough this year to pay taxes, you may ask to fill out the W4E Form. instead of the W4. No taxes will be taken out of your pay if you fill out this form. When you get a new job, you indicate the number of allowances by filling'out the W4 or W4E form. You also give yo boss your social' security number so he can take put FICA for you. If you are in a job where you receive tips, you have something else to consider. TIPS
The tips you receive are yours, but you must report them in order for your boss to take out the proper amount of social security and income tax from your pay. You do not have to pay income tax on your tips if they amount to less than S20 a month. The social security' tax, however, must be paid on any amount you earn in tips up' to the maximum amount indicated for the year. O
In most places you will be expected to report your tips for the month by the 10th of the next month, in order for your boss to make the proper deductions for taxes and FICA. Other methods have been worked out, however, and you should check your tax guide for information on these.
To 'help you report your tips, the government provides a little booklet. This booklet contains forms 407.0 and 4070A. c
'`Fetim 4070A (see page 233) provides you with places to record the tips you take in each c6y of the month. Form 4070 is used to report to your employer the total amount of your tips for the month. YOU fi ll out form 4 70A; it is used each day.
YOU fill out form 407
once a month by taking the month's total from form
4070A. Examples: 1.
You work for Watson's Restaurant during the month and receive S75 in tips. Since your tips exceed $20 for the month, the entire S75 must be reported to your employer. File will deduct income tax and social security tax for the tips from your wages.
2.
Your work for Watson's Restaurant during the month and receive S17 in tips. In that same month you work` for Parkview Restaurant and get $14 in tips. Even though your tips amount to a total of $31, you are not required to report them to either employer, since, you had less than $20 in tips in each job.
o
231
240
_
3.
If you received 822 in tips from. Watson's Restaurant and $14 in tips from Parkview Restaurant, you must report the $22 to Watson's Restaurant. You are not required to report the $14 to Parkview Restaurant.
4.
If you received $22 in tips from Watson's Restaurant and S32 in tips from Parkview Restaurant, you must report both the $22 to Watson's Restaurant' and the $32 to Parkview Restaurant.
Tip splitting: Only those tips you receive on your own behalf are counted. Where
employees split tips (for example, where waiters give a portion of their tips to the employer. Remember:
busboys), each employee reports only his share to his
You will have to pay a social security tax on all your ,kips (even though you do not pay income tax on tips of less than $20 for the month). Thi is to your advantage, because your social security benefits someday will be based on your total earnings, not just your taxable earnings. (See page 239) Your employer does not have to match your social security payments on any of your tip income. He pays the FICA tax on only the wageqthat he pays you.
ASSIGNMENT:
You earneds.the following tips for the month .of January. Fill out form 4070A and form 4070, January January January January January January January January January
1. closed
2. $7.50
3. off
4. $5.20 5. $6.25 6. $7.10 7. $6.30 8. $6.95 9. $8.00 January 10. off January 11. $5.80 January 12. $6.20 January 13. $4.30 January 14. $5.35 January 15.'1;8,65 January 16. $9'.25
o
January 17. off Januarx 18. $4.20 January 19. $4.50 January 20. $6.00 January 21., $6.90 January 22. $5.10 January 23. $9.30 January 24. off January 25. $5.41.r", January 26. $6.25 January 27. $5.95 January 28. $9.05 January 29. $7.25 January 30. $7.90 January 31. off
Q
THIS IS YOUR TIP BOOKLET. Under the front cover are your instructions. Form 4070A, shown below, is your daily record of tips.
.
...
DAILY RECORD OF TIPS EMPLOYER'S NAME
EMPLOYEE'S DAILY RECORD
YEAR
MONTH
OF TIPS (FORM 4070A)
Tips
Date
Tips
Date
1
17
AND
2
18,
REPORT OF TIPS TO EMPLOYER. (FORM 4070)
3
19
4
20
5
21
.
a
..
6 7
23
8
24
9
25 26
10 r
NAME AND ADDRESS OP EMPLOYEE
U.S. Treasury Department Internal Revenue Service
11
27
12
28
13
29
14
30
15
31 Total 6
16
DOCUMENT 5635 (Jan. 1966)
Form 4070A (166)
I
0

Form 4070, shown below, is filled out by you and turned in to your boss each month.
\
. )
Form
4070
(Jan. 1966)
.
Q
EMPLOYEE'S REPORT ON TIPS .
Social Security Number
U.S. Treasury Department Internal Revenue Service Employee's name and address
Employer's name and address Month or sh
Amount
er period in which tips were received
a
from Signature
, 19
, 19
, to
$ Date
242 233
UNIT VII
WAGES AND TAXES
Lesson 6
The Tax Form
Objective:
You will learn what information has to be included on your tax form.
Related Information:
After the end of the year, each employer (boss4 sends each employee (worker) two copies of the W2 form, called the Wage and Tax Statement. This is what it looks like:
Wage and Tax Statement ,[email protected] Copy B To be filed with Type or print EMPLOYER'S Federal identifying number, name, address, and ZIP code above. FEDERAL INCOME TAX INFORMATION Federal income tax
SOCIAL SECURITY INFORMATION.
Wean, no. and other
withhild
F
anmpentatien
EMPLOYEE'S S'0,1111 security number Ito
employee's FEDERAL tax return Total FICA wagon
A
w
3
51
"111ficgICAelcItu
Uncollected employee FICA
tax on tipa
OTHER INFORMATION
1
Was emp2oyee covered by
a qualified pension Oleo. etc.? Yea
Contribution
to
indi
Wool employee retire. cunt account
Cost
of
group
term
life insurance included
in box 2
Excludable sick my in eluded in box 2
NJ
This information is being furnished to the Internal Revenue Service and
appropriate State °Mobile.
Type or print EMPLOYEE'S name, address, and ZIP code above. Form
An "X" In the upper left corner Indicates this is a corrected form.
W 2
Department of the freisurylotamai Revenue Service
You cannot fill out your tax form until you get your copy of this W2 form. It contains: 1.
The amount of money withheld by the employer for your income tax. (You must know ti& to see whether you owe the government money or it owes yZT money.)
2.
Your total earnings for the year. (You must know this to calculate yoUr taxes.)
3.
FICA (Social Security). How much you paid out for social security.
4.
Any amount of reported tips that the employer did not deduct taxes for. (You will have to pay the taxes yourself.)
You will receive a W2 form from each employer you worked for last year. You have to add them together to get the complete picture of your total earnings. a
234 .4,
243
YoSts
must attach a copy of your W2 form(s) to your incometax form.
You'keep ono Copy of each W 2' form for your Aim records. Actually, four copies are made of. each. W2 form:
Your boss sends one to the Internal Revenue Service. Your boss keeps one.
Your boss sends two to you. Then you send one to the IRS and you keep one for your own records.
Your instructor will get copies of the latest incometax form from the Internal Reveilue Service, and the class will go over the form together. PERSONAL EXEMPTIONS OR ALLOWANCES
Exemptions were discussed when we looked at the W4 form.
In 1995 you were allowed a $750 deduction for each exemption (allowance) you clainied; including yourself. This amount changes from time to time. DEDUCTIONS
a
There are different methods of claiming deductions. The more deductions you have, the less tax. you will have to pay. 1.
you do not have to pay any tax at all until you earn 12050 (as of 1975). This gives you a minimum standard deduction.
2.
As your earnings go higher, you ace entitled to use the normal standard deduction (15% of income as of 1975). Instead of listing each deductible item, you simply claim 15% of your income and save yourself a lot of work.
3.
If you haVidechictible expenses that amount to over 15% of your income,
4.
Itemized (listed) deductions
you must lAt them separately ("itemize" them) in order to claim them.
Under this heading you can'claim certain amounts contributed to: harities re us affiliation fire squads first
Oand
 Boy Sc
ts, Girl Scouts
Red Cr
United F nd Cancer fund, Heart fund, other healthagencies
Half of the cost of medical insurance that you paid is deductible.
*Doctor and other medical and dental bills may be claimed, but only the part that is over 3% of your income. Union dues are deductible. 235
244
`i5
Expenses for care of the children of working parents are deductible.
Restaurant workers can claim money for uniforms and shoes which can only be used on the job. There are many other deductions also
taxes paid, interest paid, etc.
Many people pay these bills by check so they have a record at income
tax time. The IRS can call you in at any time and .question your 'deductions. You must have proof that you actually paid for these things.
The IRS includes instructions when it sends you your form. If you have problems that the instructions don't cover, you can consult one of the many publications ioued by the government or private companies on filling out your income tax form. You can look up question& on: exemptions, deductions,' uniforms, and many, Many more. The Federal Government publishes "Your Federal Income Tax." It is available at no cost at most IRS offices.
In addition, your local office of the IRS will help you fill out your tax form at no charge. Or if you have just a question or two, there are tollfree numbers to call in all areas of the country.
If you lose your form, you can call your employer and he can make up a duplicate.
In filling out your income tax, you need the picture for the whole year. If you should get a new dependent (a baby) the last week of the year, you would get credit for an exemption for the whole year. This would almost certainly result in, your getting a refund from the IRS. As mentioned before, the government has made it possible for people earning less tha/ $2050 a year (as of 1975) to fill out a W4 E form. If they earned less than that the previous year and expect to earn less than that this year, they can fill out this special form and the boss will not withhold any taxes.
If you worked for more than one employer, they may each have taken out the proper amount of FICA, but together the deductions may have been over the maximum
limit. You will then be entitled to a refund of the overpayment when you file your incometax form. .
Those who work for themselves, like a restaurant owner, must estimate (figure out as accurately as possible) their earnings for the year ahead and then pay onequarter of this amount every 3 months. Then they "settle up" with the IRS by April 15 of the next year, just like wageearners.
Wage and salaryearners must also report extra income, such as interest from savings accounts or bonds, and dividends from stocks. You know that you must also include income from tips. Any other sources of income must also be reported even winnings from a lottery or gambling.
24 236
ASSIGNMENT;,
last year, your must pay income
1. 1f1 you (a single person) earned over taxes.
2. If you eaAied $A00. last year, would you have to file an income tax return? 3. Do you have to report tips and pay on them? 9
4. Do you have to file a statement if your parents are filing?
5. How does your boss know how much to take out of your pay for tax?
6. Who are some tax allowances? 7. What is the difference between a W4 and W4E form ?
8. When do you make changes in your W4 form?
9. To whom do you repOrt your tips? 10. if you earn less than
a month in tips, you do not have to report them.
11. Does your boss have to take out FICA'on your tips? 12. What is the number of the form you use to record your tips on? 13. There are two, basic types of income tax forms. What numbers do they have
14. When a husband and wife are both included on one tax form, it
is
called a
return.
15. What is the W2 form? How many copies do you get? What do you do with theM?
16. What information is on the W2 form?
246 217
17. When you fill out the long form and itemize deductions, what are some of the deductions you can claim?
18. What do we mean by the term "standard deduction"? 19. What is an estimated tax form?
0. What is a dividend? 21. What
is, the
profit you earn on a sayings account called?
22. Do you have to report extra income on your return? 23. How much is each exemption (allowance) worth today?
24 238
4137
For.
Dcrartinent of the Treasury Internal Revenue Service
Computation of Social Security Tax on Unreported Tip Income
074
(Under Federal Insurance Contribdtiens Act)
Attach to Form 1p40.
Social security number
Name of person who received tip income (as shown on social security card) Names of employers (If more space needed, list on other side)
1 Total cash tips received in 1974 (Note: Include December 1973 tips reported to your employer ofrom t include Deceinber 1974 tips reported to your January 1, 1974, through January 10, 1974, employer from January 1, 1975, through January 10, 1975). See 1nstruction D 2 TotaLcash tips reported to your employer in 1974

3 Balance (line 1 less line 2). Enter here and include in total on Form 1040, line
4 Total, cash tips received but not reported to employer because less than $20 in a calendar month
5 Balance (line 3 less line 4). Enter here and in item D below 6 Largest amount of wages (including tips) subject to social security tax
.
$13,200
00
7 To:a! "F.I.C.A. Wages" shown on Form W2. Enter here and in item E, below (include "covered" wages received as an agricultural or household employee) .
8 Balance (line 6 less line 7). If "zero," do not complete the rest of this form or Schedule U below
.
9 Unreported tips subject to F.I.C.A. taxline 5 or 8, whichever is smaller. Enter here and give details in . items A(1) through A(5) below . 10 Multiply the amount on line 9 by 5.85 percent. Enter here and On Form 1040, line 59 Do Not Detach
Important. The amounts reported on the form below are for your social security record. This record is used in figuring any benefits, based on your eargngs, payable to you, your dependents, and your survivors. Fill in each item accurately and completely.
SCHEDULE U
(Form 1040)
U.S. Schedule of Unreported Tip Income For crediting to your social security record
Department of the Treasury Internal Revenue Service
Taxa le tip income n t reported to employer from line 9. See Instruction G. I
A
N74
Please Do Not Write in This Space
(1) Jan.Feb.M (2) AprilMaY14une
(3) JulyAug.Sept (4) Oct.Nov.Dec.
(5) Total of lines A(1)A(4) B
C
Occupation
Social security number of person
Enter amount D from line 5, if any rnt cr type name of person who, received tip incoMe as shown op social security card 1
O
named below 311.
E Enter amount from line 7
Address (number and street) City, State, and ZIP code
248 239
Do not write in this space
DLN
UNIT VIII
BUSINESS RECORDS
Lesson 1
Profit and Loss Statement
Objective:
You will learn how a businessman keeps track of how. his business is making out.
Related Information:
Many small businesses fail because they are nbt operated efficiently. A businessman must know his costs, and in cooler to know them he must keep adequate recorgior. what is going on.
We were introduced to some of these records when we discus ed the costing of recipes and. markup. The businessman must know how much to ma k up in order to cover his costs and make a profit.
Before we get too far, let's review some words we will have to use to discuss this subject: 1.
Gross income: All the money taken in by the business (the cash receipts).
aster
40
,
2.
Expenses:
Al!
the money the businessman must pay' out to keep
in
business. Here are some of the expenses: Materials used in processing foods Equipment, such as pots and pans Machinery
Rent or property taxes (if he owns the property) Heat gas and/or oil Electricity
Telephone Materials used in cleaning Lawyer or accountant Printing for menus Garbage disposal
Labor costs (pay to workers) Repairs
Interest on mone borrowed City and state to s 3.
Net income: What he has left after subtracting his expenses from his gross income.
BASIC RECORDS
In this and the following lesson you will learn about some of these records. They include: 0
249 740
c?
The balance sheet
A sheet containing information on what the company is worth at a the value of the restaurant, money in the bank, debts owed) particular time etc., etc. Profit and loss statement (or Income statement) A sheet shovring income and expenses over a, period Of time, usually a month.
rt
P
250 241 a
4,
MONTHLY PROFIT AND LOSS, STATEMENT ,
Date:
.
September 30, 19 ,
.
% of SALES O
'100
$ 20,0t)0
Sales
Inventorybeginning of month
$ 2,000
Food purchases for month
$ 8,500
Total
.
$10,500
Less final inventory
1L$500
i
$
.
Gross Income
1.
9,000
45
$ 1 t000
55
Operating Expenses Salaries and Wages Rent Laundry Paper and cleaning supplies
$ 6,000
,
1.400 200
1 1
Utilities
600
3
Replacements, repairs, and maintenance 'Depreciation Advertising
400 400
2 2
400 300
0.5 2 1.5
110
Miscellaneous
Totat Expenses:
Net Income (Profit)
./4
251 0
7
201)
Taxes & Insurance
o
30
242
$ 10,000
50
1,000
5
The Profit and Loss Statement This is usually computed for each month. It summarizes the business as follows:
Sales (as shown on the register)
Cost of food sold = Gross income.
Gross income All other operating expenses
= Net income or profit How to read the profit anirbss. statement:
1. Sales.
These came to $20,000 for the month. This represents 100%.
2. Food Costs:
hand at beginning of the month Additional food purchased
$2000 $8500 $10500
Inventory (what is left) at the end
of the month
$1500
Subtract what is leftfrom total.
$9000, food used during month.
(The food cost of $9000 is 45% of the $20,000 in sales.) 3. Gross income: Subtract the, foal cost from the sales. tre
$ 20600 9000 $ 11000 = gross income 4. Operating expenses: Add them all up. Total is $10,000. (The expenses amount to 50% of the sales.) S
5. Net Income: Subtract the operating expenses from the gross income. O
S 11000 10000 S
1000 Net income or profit.
The profit of $1000 is 5% of the $20,000 of sales.
Of course, the boss's salary is included in the "Salaries and Wages" item, so, while the business made 5% on total sales, he also made his Own salary to put in his pocket. We'd say that this businessman was doing rather well.
252 243
ASSIGNMENT: 1.
2.
Define the following words used on the monthly profit and loss statement: a.
Sales
b.
Inventory
c.
Gross income
d.
Operating expenses
e.
Depreciation
f.
Miscellaneous
g.
Profit
Your food sales for the month were .
$18,450.00, your food costs, $7,329.00.
What
was your grop income? If your operating expenses came to 510,105.044 what was your profit? 3.
Prepare a balance sheet using the following information. (Set it up like the one on Page 242) Food sales FOod cost
$ 33,180.24 $ 14,100.15
txpenses Salaries and wages Employees' meals Laundry Sundry supplies and expenses Repairs
S.12,521.42
87440
Heat, light, power, water, telephone Insurance Rent Depreciationfurniture and fixtures Legal services Interest expense Payroll taxes
Allowance for state and Federal taxes Miscellaneous
659.00 346.08 117.25 520.18 ii 87.32 211050.00
122.00 186.00 90.00 754.18 750.00 150.00
Did the restaurant show a profit or a loss for the month? How much was it?
253 244
UNIT VIII , BUSINESS RECORDS
The Annual Report
Lesson 2 Objective:
You will learn how an annual balance sheet shows the net wort of a business.
Related Information:
Balance sheets may be made up as often as needed, but they are always made up
4t least once a year. The endofyear statement (annual report) shovis the financial position of the business on that particular day. It is important. for a,businessman to know what his business is worth at the end of each year. Terminology: Assets:
The things the company. owns: goods, food supplies, machinery, etc.
Fixed assets:
Those assets that cannot be moved: equipment, furniture, etc. They can be used over and over.
Depreciation: Loss in value as a fixed asset wears out or becomes old. Liabilities:
What the company owes: unpaid bills, loans.
Net worth;
The amount remainin when you subtract liabilities from the assets. Assets Liabilities
= Net worth
You will not be required to make an annual report, but you. should be able to understand this report. 4
ti
254 245
Balance Sheet or Annual Report
ANNLAL REPORT
December 31, 19 CURRENT ASSETS each
$
Food inventory
9,000 1,500
Other (Deposits with Public Utilities)
250
Total Current Assets
$ 10,750
FIXED ASSETS Large equipment
0
$ 25,000
Dining room fixtures ,.
15,000
Small kitchen equipment
2,000
China; glass, silver, linens
2,500
Miscellaneous
2,000
Total Fixed Assets
$ 46,500
Total Assets
$ 57,250
CURRENT LIABILITIES Accounts payable
$
Installment accounts
$ 11,000
Total Liabilities
6400
$ 17,000
NET WORTH
$ 40,250
255
ASSIGNMENT: 1.
An inventory of fixed assets in the cafeteria showed these items:
;Number 30 180
40 doz 30 doz 20 doz 20 doz 30 doz 16
Value
Items Tables Chairs,
S
Glasses
35.50 each 12.00 each 2.00/doz 6.70/doz 905 /doz 11.80/doz '8.80/doz 2.00 each
..
Cups and sauce's Bowls
,
Dishes, large (dinner) Dishes, medium Platters
4.00/doz 1.80/doz 1.00/doz 1.80/doz
30 doz 30 doz 42 doz 22 doz
Forks Teaspoons Tablespoons
14 doz
Trays
14.40/doz
2
Stoves
1
Deep fryer
1
Dishwasher Refrigerator Freezer Mixer Slicer
800.00 each 438.00 1845.00
1 1 1 1
36 36 36
Extension
Knives
118.00 1500.00 509.00 205.00
7.20/doz 2.40/doz 3.50/doz
Sugar servers Salt cellars Cdndiments
Total 2.
Total up the fixed assets listed above.
3.
Use the foodinventory list from the lesson on inventory (page 133) and determine the food inventory for a balance sheet or annual report.
4.
Your total assets amounted to 815,975.00. Your liabilities $1,700.00. What is your net worth? . 46
256 247
CONVERSION CHART
(The weights given here are all approximate) o
Food Product Allspice
Apples, fresh, diced Bacon, raw, diced Bacon, cooked, diced Bananas, sliced Baking powder Baking soda Beef, cooked, diced Beef, raw, ground
Cup
1/4 oz
4 ozs 8 ozs 8 ozs 101/2 ozs
1/2 oz 1/2 oz. ,
1/2 oz 1/4 oz
Barley 'N3read crumbs, dry
Bread crumbs, fresh utter Cabbage, shredded Carrots, raw, diced Celery, raw, diced Cheese, diced Cheese, grated or shredded Chocolate, grated Chocolate, melted Cinnamon, ground iyx
Cloves, ground, Cloves, whole Cocoa
Coconut, shredded, packed Coffee, ground Cornmeal Cornstarch Corn syrup Cracker crumbs Cranberries, raw Currants, dried
Tbsp.
1/2 oz
\
1/4 oz 1/4 oz 1/2 oz 1/4 oz 1/4 oz 1/4 oz 1/4 oz 1/4 oz 1/4 oz N4/3 oz 1/3 oz 3/4 oz 1/4 oz
Egg whites Eggs, whole Egg yolks Extracts
1/2 oz 1/2 oz 1/2 oz 1/2 oz 1/3 oz 1/3 oz 1/3 oz 3/8 oz 1/3 oz
',8 ozs 1 lb 1 lb 1 lb 6 ozs '1' lb
1 lb 2 lbs
1,1,
lbs g
11 on.
8 on,
1 lb 1 lb 9 ozs 4 ozs 1 lb 8 xzs i.10 ozs
8 ozs 41/2 ozs
2 ozs 8 ozs 4 ozs 5 ozs 4 ozs
2 1bs12 2 ozs 2 lbs 1 lb 8 ozs 2 lbs
ozs.
51/2 ozs
1 lb gl ozs 2 lbs 2 lbs
1 lb 2 ozs 8 ozs 2 lbs 1 lb 1' 1b 4 ozs
8 ,ozs
:1 lb
11 ozs 8 ozs 8 ozs 1 lb
1 lb 6 ozs
31/2 ozs
7' ozs
14 ozs
4 ozs 3 oz
8 ozs
1 lb'
6 .ozs
31/2 ozs
7 ozs' 7 ozs 6 ozs
12 'ozs 14 ozs 14 ozs 12 ozs
4 ozs 4 ozs 8 ozs
.,s 31/2 ozs
3,ozs
:
43/4 ozs
91/2ozs
5V4 ozs
101/2 ozs
12 ozs 4 ozs 4 ozs
1 lb 8 ozs
,,.54/2ozs
1/4 oz
Quart
1:lb
:5% ozs
Curry powdei Dates, pitted
Flour, bread Flour,pastry Flour, cake Gelatin, flavored Gelatin, plain
8 ozs 6 ozs. 8 ozs
Pint
i lb 1 lb
1 lb'
.
1 lb 3 ozs 1 lb 5 ozs 3 lbs 1 lb 1 lb
8 ozs 8 ozs 11 ozs
1 lb b ozs
11 ozs 1 lb
1 lb 6 ozs 2 lbs
31/2 ozs 51/2 ozs
8 ozs 8 o iJ
1
lb
8 ozs 8 ozs 5 ozs
1 lb 1 lb 10 o n
5 oz,
40 ozs
43/4 ozs
91/2 ozs
ozs
13 ozs 10 ozs
6Y2
.5 ozs 248
:257'
2 lbs 2 lbs
1 lb 3 ozs 1 lb 10 ozs 1 lb 4 ozs
Food Product Ginger Glucose
Green peppers, diced m, cooked, diced Horseradish, prepared
Jam, Mace
..,
Mustard, prepared Nutmeats Nutmeg, ground Oats, rolled Oil, salad Onions, chopped Peaches, canned Peas, dry, split Pickles, chipped Pickle relish Pineapple, diced Pimentos, chopped Potatoes, cooked, diced Prunes, dry Raisins, seedless Rice, raw Salmon, flaked Sage, ground Savory Salt Shortening
Sugar, brown, packed Sugar, gragulated Sugar, powdered Tapioca, pearl Tea Tomatoes
Tuna fish, flaked Vanilla, imitation Vinegar Water
1/4 oz 3/4 oz 1/4 oz
3% ozs
1/2 oz 5/8 oz 1/2 oz 1/4 oz 1/4 oz 1/2 oz 1/2 oz 1/4 oz, 3/4 oz 1/4 oz 1/4 oz 1/4 oz 1/4 oz 1/4 oz 1/2 oz 1/3 oz
..
Mayonnaise Milk, liquid Milk, powdered Molasses Mustard, ground
Cup
12 ozs 4 ozs 51/4 ozs
Lemon juice Lemon rind (1
Thsp.
1/2 oz 1/3 oz 1/3 oz 1/2 oz 1/2 oz
8 ozs 10 ozs 8 ozs,, 4 ozs 3% ozs 8 ozs 8 ozs 41/2 ozs
12 ozs 3% ozs 4 ozs 4 ozs
i
1/3 oz 1/2,oz 1/8 oz 1/8 oz 1/2 oz 1/2 oz 1/2 oz 1/2 oz 1/3 oz 1/4 oz
6% ozs
1 lb 8 ozs 8 ozs 10% ozs 1 lb 1 lb 4 ozs 1 lb 8 ozs 6% ozs 1 lb 1 lb 9 ozs
1 lb 8 ozs 6% ozs 8 ozs
8 ozs
8 ozs 7 ozs
8% ozs 6 ozs 1 lb 11 ozs 1 lb 14 ozs
51/4 ozs
101/2 ozs
51/4 ozs
101/2 ozs
8 ozs
51/2 ozs
1 lb 14 ozs 13 ozs 11 ozs
51/4 ozs
10V2 ozs
3 ozs 8 ozs 51/2 ozs
'7 ozs 61/2 ozs
O
Pint
8 ozs 8 ozs
1 lb 1 lb
Quart . 13 ozs 3 lbs 1 lb
1 lb 5 ozs 2 lbs 2 lbs 8 ozs 2 lbs 1 lb 13 ozs 2 lbs 2 lbs 1 lb 2 ozs 3 lbs 13 ozs 1 lb 1 lb 1 lb 1 oz 12 ozs 2 lbs 1 lb 6 ozs 2 lbs 1 lb 12 ozs 1 lb 5 ozs 1 lb 5 ozs 2 lbs 1 lb 12 ozs 1 lb 10 ozs 1 lb 6 ozs 1 lb 5 ozs 2 lbs lbs
21% ozs
2 ozs 8 ozs 8 ozs 8 ozs 71/2 ozs
1 lb 1 lb 1 lb 15 ozs
1 .1b
1 lb 5 ozs 1 lb 10 ozs 2 lbs 2 lbs 2 lbs 2 lbs
1 lb
2 lbs
43/4 ozs
91/2 ozs
4 ozs
8 ozs 5 ozs 1 lb 1 lb 1 lb
1/69z
21/2 ozs
1/2 oz 1/2 oz 1/2 oz 1/2 oz 1/2 oz
8 ozs 8 ozs 8 ozs 8 ozs 8 ozs 249
258
2 lbs 2 lbs 2 lbs 1 lb 1'4 ozs