Build a purchase-to-recipe ledger
Use one row per ingredient. Record package price, usable package quantity, recipe quantity and a matching unit. Grams work well when your recipe is weighed. Do not combine ounces by weight with fluid ounces, or convert cups to grams using one universal factor.
| Ingredient | Package price | Package quantity | Used in recipe | Recipe cost |
|---|---|---|---|---|
| Flour | $4.80 | 2,400 g | 600 g | $1.20 |
| Butter | $5.00 | 500 g | 200 g | $2.00 |
| Sugar | $3.60 | 1,800 g | 300 g | $0.60 |
| Eggs | $3.60 | 12 eggs | 3 eggs | $0.90 |
| Other measured ingredients | $1.50 | 1 recipe allowance | 1 | $1.50 |
The calculation
Ingredient row cost = package price × recipe quantity ÷ usable package quantity
Batch ingredient cost = sum of ingredient row costs
Ingredient cost per sellable unit = batch ingredient cost ÷ sellable units
This example totals $6.20. If the batch produces 22 sellable cookies, ingredient cost is $6.20 ÷ 22 = $0.2818 per cookie, displayed as $0.28. Retain the unrounded value when costing a larger order. Two broken cookies in a batch of 24 explain why theoretical yield and sellable yield differ.
Make waste visible
If trimming or spoilage reduces a purchased ingredient's usable quantity, adjust that quantity once. For example, a $10 purchase with 800 usable grams costs $0.0125 per gram. Do not also add the same loss as a second blanket waste charge.
For an ingredient used by count, such as eggs, keep both quantities in counts. For homemade frosting, calculate its recipe cost first and charge only the portion used in the finished product. Buying a full bag today is a cash outflow; it is not necessarily the ingredient cost of today's order.
Validation and limitations
Package quantity and sellable yield must be greater than zero. Prices and recipe amounts must be nonnegative. Flag mismatched units, missing sub-recipes and old purchase prices. If recipe use exceeds one package, allow the row to calculate correctly; you may need more than one package, but the recipe does not automatically consume all of them.
The result excludes labor, packaging, overhead, delivery and profit. It is an input to pricing, not a complete quote. Recheck yield after changes in portion size or recipe technique.
Baker Quote — $29 one-time connects recipe quantities and costs with the rest of an order estimate and customer quote. Start with this ingredient ledger even if you calculate the remaining costs separately.