Recipe:              Lemon Iced Tea
Standard Yield     10 Servings                 Serving Portion
Adjusted Yield      5 Servings                                                             0.5
Selling Price
                                                                                   Adjusted yield
RAW MATERIALS     Unit     U/Price             Portion             Cost            Portion
Water               2L               ₱400.00               1.5 L           ₱300.00       0.75
Black tea bags    100 g              ₱247.00                12 g            ₱29.64          6
Lemon juice      1000 g              ₱150.00              180 g             ₱27.00         90
Sugar            1000 g               ₱75.00              150 g             ₱11.25         75
Lemon slices     1000 g              ₱150.00                58 g             ₱8.70
Ice cubes        1000 g               ₱84.00              200 g             ₱16.80
                                                                           ₱393.39
                                                                                10 servings
                                                                            ₱39.34 Total per Serving
                                                                           ₱196.70 Selling Price
                                                           20 %           ₱1,966.95
                                     ₱224.23             66.67 %           ₱590.09
                 Conversion Factor
Adjusted yield
                 Cost
            L      ₱150.00
            g       ₱14.82
            g       ₱13.50
            g         ₱5.63
Total per Serving
Selling Price