Introduction to Percents

in the Culinary Arts

1. Start the lesson with a question to the students using a tipping situation in a restaurant.

   1. What is the appropriate tipping % in a restaurant? (15%, 17%, 20%)

   2. If your bill is $63.00, how would you go about tipping 15%? (Make sure all calculators, pens, pencils, etc. are not being used for maximum effect)

      1. Allow students some time to think out the solution. Question several students on their thought processes.

      2. Educate students on the 10% rule using the following examples:

         1. $3.00

         2. $18.00

         3. $54.65

         4. $123.45…etc.

3. Now go back to the original problem.

   1. First round to the nearest whole dollar.

   2. Then find 10%.

      1. Round again if necessary

3. Then find half of 10% (which is 5%)

   1. Round again if necessary

   2. Add the two together and you have your approximate tip.

4. Go through process again using the amount $44.80

   1. Give the students one minute to try.

   2. Go through steps above until you arrive at your answer.

   3. Do as many examples as necessary until you feel the class has confidence in doing them on their own mentally.

5. How to find percents with a calculator.

   1. Go back and redo the first two problems above using a calculator. i.e. 63.00 x .15 and 44.80 x .15.

   2. What if I need to find 38% of $59.70?

   3. What about 1.45% of $2,050.00

   4. And finally, 150% of 40 ounces?

   5. Now lets look at some problems you will experience in the food service business..

2. Application problems…..

   1. Situation 1:Your restaurant has a food cost of 30%. What does this mean?

      1. Question students for thoughts on the question.

      2. Explain that food cost comes from Cost of food/ food sales.

         1. Example: If your steak costs $3.00 and you sell it for $10.00, then your food cost is …..show math on board (30%)

         2. Example 2: What if your chicken breasts cost $3.60 each and you sell it for $8.99, then what is your food cost.

            1. Can you estimate mentally the food cost.

            2. Then allow students to use calculator (40%)

         3. Example 3: What if your fish costs $7.00 a pound, and you sell an 8 ounce portion for $13.00.

            1. First try mentally

               1. Note: watch conversion!!!

            2. Then try algebraically

   2. Situation 2: Your manager tells you your beverage cost is 50%. What does that mean?

      1. Question students for thoughts on the question.

      2. Explain that beverage cost is calculated by beverage cost/beverage sales.

         1. Example: If you buy a bottle of wine for $8.00, what would you sell it for to have a 50% cost?

         2. Example 2: If same wine bottle mentioned above contains 24 oz , and you pour a 4 oz glass, then how much would you charge to maintain a 50% cost?

            1. Encourage students to try mentally, then algebraically

            2. Then give them some other %’s to calculate.

   3. Situation 3: Labor Cost is 40%, what does this mean?

      1. Question students for thoughts on the question

      2. Explain that labor cost is dependent upon total sales. If you sell $10,000 in one evening, and your labor cost was $4,000, then the labor cost is 40%?

         1. However, if the total sales for the night were $12,000, then what is the labor cost?

         2. Can address $7500…….

   4. Group Activity: Use the following table to calculate the missing percents: (Note: each group may have a different table)

      Sales	$100,000
      Food Sales	60,000	______%
      Beverage Sales	40,000	______%
      Food Cost	24,000	______%
      Beverage Cost	8,000	______ %
      Labor Cost	50,000	______%
      Misc. Cost	10,000	______%
      Profit Amount	___________$
      Profit Percent		______%