LAB C – Foodservice System Laboratory
AGATON, Daisy Rae BULACAN, Edmark
AGUINAS, Brynelaine DOMOCMAT, Alexter
ATINYAO, Aiza Faith MALECDAN, Jericho Angel
ACTIVITY 10: Calculating Standard Portion Costs
Activity A: Calculating Standard Portion Costs Using the Formula Method
Suggested Needed
Purchase Standard
Food Item Portion/Yield Portion/Yield
Price Portion Cost
Size Size
1. Potatoes ₱ 45.00/kg 8 servings/kg 1 serving ₱ 5.63/serving
2. Peas ₱ 30.00/kg 10 servings/kg 1 serving ₱ 3.00/serving
3. Tomato
₱ 54.00/kg 12 servings/ ½ L 1 serving ₱ 2.25/serving
Sauce
4. Cabbage ₱ 20.00/kg 8 servings/kg 1 serving ₱ 2.50/serving
5. Waldorf
₱ 250.00/kg 8 servings/kg 1 serving ₱ 31.25/serving
Salad
6. Pork
₱ 183.00/500g 175g/serving 1 serving ₱ 64.05/serving
Tenderloin
7. Beef Stew ₱ 267.00/kg 10 servings/kg 1 serving ₱ 26.70/serving
8. Salmon,
₱ 202.00/kg 20 servings/kg 1 serving ₱ 10.10/serving
Smoked
9. Cole Slaw ₱ 192.00/500g 10 servings/kg 1 serving ₱ 38.40/serving
10. Au Gratin ₱ 122.00/kg 100g/serving 1 serving ₱ 12.20/serving
Computation:
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑡𝑎𝑛𝑑𝑎𝑟𝑑 𝑃𝑜𝑟𝑡𝑖𝑜𝑛 𝐶𝑜𝑠𝑡 (𝑆𝑃𝐶) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝑃𝑜𝑡𝑎𝑡𝑜𝑒𝑠) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 45.00/kg
𝑆𝑃𝐶 (𝑃𝑜𝑡𝑎𝑡𝑜𝑒𝑠) =
8 servings/kg
𝑆𝑃𝐶 (𝑃𝑜𝑡𝑎𝑡𝑜𝑒𝑠) = ₱ 𝟓. 𝟔𝟑/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝑃𝑒𝑎𝑠) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 30.00/kg
𝑆𝑃𝐶 (𝑃𝑒𝑎𝑠) =
10 servings/kg
𝑆𝑃𝐶 (𝑃𝑒𝑎𝑠) = ₱ 𝟑. 𝟎𝟎/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
1kg
𝐿 𝑡𝑜 𝑘𝑔 = × 1𝑘𝑔 = 1𝑘𝑔
1L
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) = 𝑆𝑢𝑔𝑔𝑒𝑠𝑡𝑒𝑑 𝑃𝑜𝑟𝑡𝑖𝑜𝑛 𝑆𝑖𝑧𝑒 × 𝑈𝑛𝑖𝑡
12 servings
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) = × 1𝑘𝑔
0.5kg
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) = 24 × 1
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) = 24 servings/kg
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 54.00/kg
𝑆𝑃𝐶 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) =
24 servings/kg
𝑆𝑃𝐶 (𝑇𝑜𝑚𝑎𝑡𝑜 𝑆𝑎𝑢𝑐𝑒) = ₱ 𝟐. 𝟐𝟓/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝐶𝑎𝑏𝑏𝑎𝑔𝑒) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 20.00/kg
𝑆𝑃𝐶 (𝐶𝑎𝑏𝑏𝑎𝑔𝑒) =
8 servings/kg
𝑆𝑃𝐶 (𝐶𝑎𝑏𝑏𝑎𝑔𝑒) = ₱ 𝟐. 𝟓𝟎/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝑊𝑎𝑙𝑑𝑜𝑟𝑓 𝑆𝑎𝑙𝑎𝑑) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 250.00/kg
𝑆𝑃𝐶 (𝑊𝑎𝑙𝑑𝑜𝑟𝑓 𝑆𝑎𝑙𝑎𝑑) =
8 servings/kg
𝑆𝑃𝐶 (𝑊𝑎𝑙𝑑𝑜𝑟𝑓 𝑆𝑎𝑙𝑎𝑑) = ₱ 𝟑𝟏. 𝟐𝟓/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
𝑆𝑢𝑔𝑔𝑒𝑠𝑡𝑒𝑑 𝑆𝑒𝑟𝑣𝑖𝑛𝑔 𝑆𝑖𝑧𝑒 (𝑃𝑜𝑟𝑘 𝑇𝑒𝑛𝑑𝑒𝑟𝑙𝑜𝑖𝑛) = 175g/serving
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 = ₱ 183.00/500g
₱ 183.00
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 1𝑔 = = ₱ 0.366/𝑔
500g
𝑆𝑃𝐶 (𝑃𝑜𝑟𝑘 𝑇𝑒𝑛𝑑𝑒𝑟𝑙𝑜𝑖𝑛) = 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 1𝑔 × 𝑆𝑢𝑔𝑔𝑒𝑠𝑡𝑒𝑑 𝑆𝑒𝑟𝑣𝑖𝑛𝑔 𝑆𝑖𝑧𝑒
₱ 0.366 175g
𝑆𝑃𝐶 (𝑃𝑜𝑟𝑘 𝑇𝑒𝑛𝑑𝑒𝑟𝑙𝑜𝑖𝑛) = ×
1g 1 serving
𝑆𝑃𝐶 (𝑃𝑜𝑟𝑘 𝑇𝑒𝑛𝑑𝑒𝑟𝑙𝑜𝑖𝑛) = ₱ 𝟔𝟒. 𝟎𝟓/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝐵𝑒𝑒𝑓 𝑆𝑡𝑒𝑤) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 267.00/kg
𝑆𝑃𝐶 (𝐵𝑒𝑒𝑓 𝑆𝑡𝑒𝑤) =
10 servings/kg
𝑆𝑃𝐶 (𝐵𝑒𝑒𝑓 𝑆𝑡𝑒𝑤) = ₱ 𝟐𝟔. 𝟕𝟎/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝑆𝑎𝑙𝑚𝑜𝑛, 𝑠𝑚𝑜𝑘𝑒𝑑) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 202.00/kg
𝑆𝑃𝐶 (𝑆𝑎𝑙𝑚𝑜𝑛, 𝑠𝑚𝑜𝑘𝑒𝑑) =
20 servings/kg
𝑆𝑃𝐶 (𝑆𝑎𝑙𝑚𝑜𝑛, 𝑠𝑚𝑜𝑘𝑒𝑑) = ₱ 𝟏𝟎. 𝟏𝟎/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
1000g
𝑘𝑔 𝑡𝑜 𝑔 = × 1𝑘𝑔 = 1000𝑔
1kg
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) = 𝑆𝑢𝑔𝑔𝑒𝑠𝑡𝑒𝑑 𝑃𝑜𝑟𝑡𝑖𝑜𝑛 𝑆𝑖𝑧𝑒 × 𝑈𝑛𝑖𝑡
10 servings
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) = × 500𝑔
1000g
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) = 0.01 × 500
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) = 5 servings/500g
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
𝑆𝑃𝐶 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) =
𝑁𝑜. 𝑜𝑓 𝑃𝑜𝑟𝑡𝑖𝑜𝑛𝑠 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡
₱ 192.00/500g
𝑆𝑃𝐶 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) =
5 servings/500g
𝑆𝑃𝐶 (𝐶𝑜𝑙𝑒 𝑠𝑙𝑎𝑤) = ₱ 𝟑𝟖. 𝟒𝟎/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
1000g
𝑘𝑔 𝑡𝑜 𝑔 = × 1𝑘𝑔 = 1000𝑔
1kg
𝑆𝑢𝑔𝑔𝑒𝑠𝑡𝑒𝑑 𝑆𝑒𝑟𝑣𝑖𝑛𝑔 𝑆𝑖𝑧𝑒 (𝐴𝑢 𝐺𝑟𝑎𝑡𝑖𝑛) = 100g/serving
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 𝑈𝑛𝑖𝑡 = ₱ 122.00/kg
₱ 122.00
𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 1𝑔 = = ₱ 0.122/𝑔
1000g
𝑆𝑃𝐶 (𝐴𝑢 𝐺𝑟𝑎𝑡𝑖𝑛) = 𝑃𝑢𝑟𝑐ℎ𝑎𝑠𝑒 𝑃𝑟𝑖𝑐𝑒 𝑝𝑒𝑟 1𝑔 × 𝑆𝑢𝑔𝑔𝑒𝑠𝑡𝑒𝑑 𝑆𝑒𝑟𝑣𝑖𝑛𝑔 𝑆𝑖𝑧𝑒
₱ 0.122 100g
𝑆𝑃𝐶 (𝐴𝑢 𝐺𝑟𝑎𝑡𝑖𝑛) = ×
1g 1 serving
𝑆𝑃𝐶 (𝐴𝑢 𝐺𝑟𝑎𝑡𝑖𝑛) = ₱ 𝟏𝟐. 𝟐𝟎/𝐬𝐞𝐫𝐯𝐢𝐧𝐠
Activity B: Calculating Standard Portion Costs Using Recipe Detail and Cost Card
Cost Card
File Number: 2
Recipe Name:
Yield: 100 servings
Cost Date: March 19, 2024
Purchase Extension
Ingredients Quantity (EP) Unit Cost
Price Cost
Cabbage 8 kilos ₱ 30.00/kilo ₱ 30.00/kilo ₱ 240.00
Carrots 1 ½ kilos ₱ 25.00/kilo ₱ 25.00/kilo ₱ 37.50
Onions ½ kilo ₱ 45.00/kilo ₱ 45.00/kilo ₱ 22.50
Vinegar 2 ½ cups ₱ 28.00/1 liter ₱ 7.00/cup ₱ 17.50
Pepper 1 ½ tbsp. ₱ 15.00/100g ₱ 2.24/Tbsp ₱ 3.36
Sugar 1 kilo ₱ 40.00/kilo ₱ 40.00/kilo ₱ 40.00
Salt ½ cup ₱ 20.00/kilo ₱ 4.80/cup ₱ 2.40
Mayonnaise ₱ 308.00/3
½ gallon ₱ 388.89/gallon ₱ 194.45
liters
Parsley 100 g ₱ 10.00/50g ₱ 0.20/g ₱ 20.00
Total Recipe Cost ₱ 577.71
Cost per Portion/Unit Cost ₱ 5.78
1000ml
𝐿 𝑡𝑜 𝑚𝑙 = × 1𝐿 = 1000𝑚𝑙
1L
1 𝑐𝑢𝑝
𝑚𝑙 𝑡𝑜 𝑐𝑢𝑝𝑠 = × 1000 𝑚𝑙 = 0.004 × 1000 = 4 𝑐𝑢𝑝𝑠
250 𝑚𝑙
𝑡ℎ𝑢𝑠, 1𝐿 = 4 𝑐𝑢𝑝𝑠
₱ 28.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑉𝑖𝑛𝑒𝑔𝑎𝑟) = = ₱ 7.00/cup
4 𝑐𝑢𝑝𝑠
1 𝑇𝑏𝑠𝑝
𝑔 𝑡𝑜 𝑇𝑏𝑠𝑝 = × 100𝑔 = 0.067 × 100 = 6.70 𝑇𝑏𝑠𝑝
15 𝑔
₱ 15.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑃𝑒𝑝𝑝𝑒𝑟) = = ₱ 2.24/Tbsp
6.70 𝑇𝑏𝑠𝑝
1000g
𝑘𝑔 𝑡𝑜 𝑔 = × 1𝑘𝑔 = 1000𝑔
1kg
1 𝑐𝑢𝑝
𝑔 𝑡𝑜 𝑐𝑢𝑝𝑠 = × 1000 𝑔 = 0.004 × 1000 = 4.17 𝑐𝑢𝑝𝑠
240 𝑔
𝑡ℎ𝑢𝑠, 1𝑘𝑖𝑙𝑜 = 4.17 𝑐𝑢𝑝𝑠
₱ 20.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑆𝑎𝑙𝑡) = = ₱ 4.80/cup
4.17 𝑐𝑢𝑝𝑠
1 𝑔𝑎𝑙𝑙𝑜𝑛
𝐿 𝑡𝑜 𝑔𝑎𝑙𝑙𝑜𝑛 = × 3𝐿 = 0.264 × 3 = 0.792 𝑔𝑎𝑙𝑙𝑜𝑛
3.785 𝐿
𝑡ℎ𝑢𝑠, 1𝐿 = 0.792 𝑔𝑎𝑙𝑙𝑜𝑛
₱ 308.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑀𝑎𝑦𝑜𝑛𝑛𝑎𝑖𝑠𝑒) = = ₱ 388.89/gallon
0.792 𝑔𝑎𝑙𝑙𝑜𝑛
₱ 10.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑃𝑎𝑟𝑠𝑙𝑒𝑦) = = ₱ 0.20/g
50𝑔
Cost Card
File Number: 2
Recipe Name:
Yield: 100 servings
Cost Date: March 19, 2024
Purchase Extension
Ingredients Quantity (EP) Unit Cost
Price Cost
Cabbage 8 kilos ₱ 30.00/kilo ₱ 30.00/kilo ₱ 240.00
Carrots 1 ½ kilos ₱ 25.00/kilo ₱ 25.00/kilo ₱ 37.50
Onions ½ kilo ₱ 45.00/kilo ₱ 45.00/kilo ₱ 22.50
Vinegar 2 ½ cups ₱ 28.00/1 liter ₱ 28.00/1 liter ₱ 17.50
Pepper 1 ½ tbsp. ₱ 15.00/100g ₱ 0.15/g ₱ 3.38
Sugar 1 kilo ₱ 40.00/kilo ₱ 40.00/kilo ₱ 40.00
Salt ½ cup ₱ 20.00/kilo ₱ 20.00/kilo ₱ 2.40
Mayonnaise ₱ 308.00/3
½ gallon ₱ 102.67/liter ₱ 194.30
liters
Parsley 100 g ₱ 10.00/50g ₱ 0.20/g ₱ 20.00
Total Recipe Cost ₱ 577.58
Cost per Portion/Unit Cost ₱ 5.78
250𝑚𝑙
𝑐𝑢𝑝𝑠 𝑡𝑜 𝑚𝑙 = × 2.5𝑐𝑢𝑝𝑠 = 625𝑚𝑙
1cup
1𝐿
𝑚𝑙 𝑡𝑜 𝐿 = × 625 𝑚𝑙 = 0.001 × 625 = 0.625 𝐿
1000 𝑚𝑙
𝑡ℎ𝑢𝑠, 2.5 𝑐𝑢𝑝𝑠 = 0.625 𝐿 𝑉𝑖𝑛𝑒𝑔𝑎𝑟
15 𝑔
𝑇𝑏𝑠𝑝 𝑡𝑜 𝑔 = × 1.5 𝑇𝑏𝑠𝑝 = 15 × 1.5 = 22.5𝑔 𝑃𝑒𝑝𝑝𝑒𝑟
1 𝑇𝑏𝑠𝑝
₱ 15.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑃𝑒𝑝𝑝𝑒𝑟) = = ₱ 0.15/g
100𝑔
240𝑔
𝑐𝑢𝑝𝑠 𝑡𝑜 𝑔 = × 0.5𝑐𝑢𝑝 = 120𝑔
1 cup
1 𝑘𝑔
𝑔 𝑡𝑜 𝑘𝑔 = × 120 𝑔 = 0.001 × 120 = 0.12 𝑘𝑔
1000 𝑔
𝑡ℎ𝑢𝑠, 0.5𝑐𝑢𝑝𝑠 = 0.12𝑘𝑔 𝑆𝑎𝑙𝑡
3.785 𝐿
𝑔𝑎𝑙𝑙𝑜𝑛 𝑡𝑜 𝐿 = × 0.5 𝑔𝑎𝑙𝑙𝑜𝑛 = 3.785 × 0.5 = 1.89𝐿
1 𝑔𝑎𝑙𝑙𝑜𝑛
𝑡ℎ𝑢𝑠, 0.5 𝑔𝑎𝑙𝑙𝑜𝑛 = 1.89 𝐿
₱ 308.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑀𝑎𝑦𝑜𝑛𝑛𝑎𝑖𝑠𝑒) = = ₱ 102.67/liter
3 𝑙𝑖𝑡𝑒𝑟𝑠
₱ 10.00
𝑈𝑛𝑖𝑡 𝐶𝑜𝑠𝑡 (𝑃𝑎𝑟𝑠𝑙𝑒𝑦) = = ₱ 0.20/g
50𝑔