Calculating Edible-Portion Cost (EPC)

As discussed earlier, formulas often assume that ingredients are ready to cook. When it comes to costing a formula, the edible-portion cost (EPC) per unit can be calculated from the as-purchased cost (APC) per unit.

EPC can then be used to calculate the total cost of an ingredient in a formula, as long as EPQ and EPC are expressed for the same unit of measure.

EPQ X EPC = Total cost