In the seven steps to creating a recipe cost card, what is Step 7?

• A. Copy of ingredients from standard recipe card to cost card
• B. Divide total recipe cost by the Number # of portions made
• C. Multiply the recipe unit cost by the amount required in the recipe
• D. Add the cost of all ingredients

Answer: (B)

Understanding how to determine the cost per portion is what this question tests. After you’ve tallied the total cost of all ingredients for the recipe, the next essential move is to convert that total into a per-serving amount. Dividing the total recipe cost by the number of portions produced gives you the cost per portion, which is crucial for setting prices and analyzing profitability. The other tasks—transferring ingredient lists, summing ingredient costs, or calculating each ingredient’s cost by multiplying unit cost by quantity—are parts of building the cost card earlier, not the final per-portion calculation. So the best step is to calculate the cost per serving by dividing the total cost by the portions produced.