Calculating As-Purchased Cost Per Unit (APC)

Most food items purchased from suppliers are packed and priced by wholesale bulk sizes (crate, case, bag, carton, and so on). In kitchen production, the packed amount is generally broken down and often used for several different items. Therefore, in order to assign the correct prices to the formula being prepared, it is necessary to convert purchase pack prices to unit prices, expressed as price per pound, per single unit, per dozen, per quart, and the like.

To find the cost of a unit in a pack with multiple units, divide the as-purchased cost of the pack by the number of units in the pack.