CPC Pastry Kitchen Management & Costing 2 — Questions and Answers
Question 1: What is the purpose of a production schedule in a pastry kitchen?
- To track employee hours only
- To plan and coordinate what items are made, when, and in what quantities to meet demand efficiently (Correct answer)
- To document recipes for new staff
- To record daily sales
Correct answer: To plan and coordinate what items are made, when, and in what quantities to meet demand efficiently
A production schedule organizes the day's baking tasks in priority and sequence, ensuring items are ready when needed and labor and oven time are used efficiently.
Question 2: What is 'contribution margin' in pastry menu analysis?
- The profit after all expenses
- The amount remaining from a menu item's selling price after subtracting only the food cost (Correct answer)
- The total revenue from a best-selling item
- The difference between labor and food costs
Correct answer: The amount remaining from a menu item's selling price after subtracting only the food cost
Contribution margin = selling price − food cost, and represents how much each sale contributes to covering overhead and generating profit.
Question 3: What is a 'par level' in pastry kitchen inventory management?
- The maximum storage amount for any ingredient
- The minimum quantity of an item that should be kept on hand to avoid running out between deliveries (Correct answer)
- The target weight for portioned desserts
- The average daily usage of an ingredient
Correct answer: The minimum quantity of an item that should be kept on hand to avoid running out between deliveries
Par level is the minimum inventory quantity needed to meet production needs between ordering cycles; when stock falls to par level, it triggers a reorder.
Question 4: How is selling price typically calculated using the food cost percentage method?
- Selling price = ingredient cost × 10
- Selling price = ingredient cost ÷ desired food cost percentage (Correct answer)
- Selling price = ingredient cost + labor cost
- Selling price = ingredient cost × 2
Correct answer: Selling price = ingredient cost ÷ desired food cost percentage
Using the food cost percentage method: if your target food cost is 30% and ingredient cost is $3, the selling price = $3 ÷ 0.30 = $10.
Question 5: What does a 'waste log' track in a pastry operation?
- Employee breaks and absences
- Ingredients discarded due to spoilage, production errors, or over-production, used to identify cost reduction opportunities (Correct answer)
- Customer complaints about food quality
- Cleaning supply usage
Correct answer: Ingredients discarded due to spoilage, production errors, or over-production, used to identify cost reduction opportunities
A waste log documents discarded ingredients and finished products, helping management identify patterns of waste and implement measures to reduce food cost.
Question 6: What is the purpose of a 'baker's percentage' system in recipe formulation?
- It calculates the selling price per item
- It expresses all ingredient weights as a percentage of the total flour weight, making scaling easy (Correct answer)
- It measures the protein content of flour
- It calculates food cost per recipe
Correct answer: It expresses all ingredient weights as a percentage of the total flour weight, making scaling easy
Baker's percentage uses flour as 100% and expresses all other ingredients relative to flour weight, making it simple to scale recipes up or down accurately.
CPC Pastry Kitchen Management & Costing 2
What is the purpose of a production schedule in a pastry kitchen?