Lunches Ltd makes sandwiches for sale to offices and over the counter. Contents of their 'spicy meat special' are as follows: 2 slices bread 88 grams spicy meat mix 44 grams grated cheese 20 grams pickle It is company policy to guarantee the cooked weight of meat mix to be a minimum of 88 grams. There is a 20% loss of mix weight during cooking. Losses due to accidental damage, dropped sandwiches, etc. are estimated to be 5% of completed sandwiches. Anticipated prices of raw materials for the coming period are: Bread Rs 54 per loaf of 18 useable slices Spicy meat mix (uncooked) Rs 320 per kg Cheese Rs 300 per kg Pickle Rs 160 per kg Prepare the standard ingredients cost of one 'spicy meat special' sandwich.
Question
Lunches Ltd makes sandwiches for sale to offices and over the counter. Contents of their 'spicy meat special' are as follows: 2 slices bread 88 grams spicy meat mix 44 grams grated cheese 20 grams pickle It is company policy to guarantee the cooked weight of meat mix to be a minimum of 88 grams. There is a 20% loss of mix weight during cooking. Losses due to accidental damage, dropped sandwiches, etc. are estimated to be 5% of completed sandwiches. Anticipated prices of raw materials for the coming period are: Bread Rs 54 per loaf of 18 useable slices Spicy meat mix (uncooked) Rs 320 per kg Cheese Rs 300 per kg Pickle Rs 160 per kg Prepare the standard ingredients cost of one 'spicy meat special' sandwich.
Solution
To calculate the standard ingredients cost of one 'spicy meat special' sandwich, we need to find the cost of each ingredient used in the sandwich.
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Bread: A loaf of bread costs Rs 54 and gives 18 usable slices. So, the cost of 2 slices of bread used in one sandwich is Rs 54/18 * 2 = Rs 6.
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Spicy meat mix: The meat mix is sold uncooked at Rs 320 per kg. However, there is a 20% loss of weight during cooking. So, the cooked weight of 88 grams of meat mix is actually 88/0.8 = 110 grams. Therefore, the cost of the meat mix used in one sandwich is Rs 320/1000 * 110 = Rs 35.2.
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Cheese: Cheese costs Rs 300 per kg. So, the cost of 44 grams of cheese used in one sandwich is Rs 300/1000 * 44 = Rs 13.2.
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Pickle: Pickle costs Rs 160 per kg. So, the cost of 20 grams of pickle used in one sandwich is Rs 160/1000 * 20 = Rs 3.2.
Adding up all these costs, the standard ingredients cost of one 'spicy meat special' sandwich is Rs 6 + Rs 35.2 + Rs 13.2 + Rs 3.2 = Rs 57.6.
However, there is a 5% loss due to accidental damage, dropped sandwiches, etc. So, the final cost, taking into account this loss, is Rs 57.6 / 0.95 = Rs 60.63.
Therefore, the standard ingredients cost of one 'spicy meat special' sandwich, taking into account all losses, is Rs 60.63.
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