Bakery Batch & Portion Margin Calculator

Enter the full batch cost and the expected portion or unit count before waste. The calculator applies your waste assumption to get effective sellable yield, then checks that the units sold do not exceed that yield.

Cost per sellable unit is batch cost ÷ effective sellable yield. Revenue is units sold × selling price per unit, and gross profit is revenue − full batch cost. Food-cost percentage is batch cost ÷ revenue; gross margin is gross profit ÷ revenue.

With a $48 batch cost, an expected yield of 12 portions, 10% waste, 10 portions sold, and an $8.50 selling price, effective sellable yield is 10.8 portions. Revenue is $85.00, gross profit is $37.00, gross margin is 43.5%, and food-cost percentage is 56.5%. If you enter a 30% food-cost target, the implied price is $16.00 per sold portion.

Expected yield and waste are planning assumptions. The calculator does not infer portion size, ingredient quantities, demand, taxes, discounts, delivery, or other costs. Include the costs you want to evaluate in the full batch cost.

The optional target is the percentage you enter for your own scenario. There is no universal food-cost percentage that fits every bakery, product, or sales channel.

How does portion size affect the calculation?

Expected yield is the number of portions or units before waste. If a portion size change means the batch makes fewer or more portions, update expected yield before calculating.

Why can units sold not exceed effective sellable yield?

The check keeps the scenario physically possible after waste. Lower the units sold or revisit the expected yield and waste assumptions if the check fails.

Is the target food-cost percentage a recommended industry standard?

No. It is an assumption you enter to test an implied price. Your product mix, channel, labor, overhead, and market may require a different model.

Calculate ingredient costs with the Recipe Cost Calculator, or solve a target selling price with the Bakery Pricing Calculator.