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Appendix M
Estimation of Cost of Food for One Week’s Menu: Example for Elementary School Level

Table M-1 lists an example of lunch menus for a 5-day week for an elementary school selected from the most commonly used school menus reported in the third School Nutrition and Dietary Assessment study (and compiled by Abt Associates for the committee’s use). These menus were used to determine the base food costs of a meal.



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Appendix M Estimation of Cost of Food for One Week’s Menu: Example for Elementary School Level Table M-1 lists an example of lunch menus for a 5-day week for an elementary school selected from the most commonly used school menus reported in the third School Nutrition and Dietary Assessment study (and compiled by Abt Associates for the committee’s use). These menus were used to determine the base food costs of a meal. 177

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178 TABLE M-1 Example Estimation of Cost of Food for Menus for 5 Days at the Elementary School Level Food Cost Food Cost ($) per ($) per Number of Pound in Serving in 1996– 1996– Day of Week and Food Portion Size Reimbursable 1997* 1997* Component Food (grams) Servings Monday (245 reimbursable meals served) Milk Milk, cow’s, fluid, 1% fat 244.0 55 0.29 0.156 Milk Milk, cow’s, fluid, skim or nonfat 245.0 13 0.29 0.157 Milk Milk, chocolate, low-fat milk based 249.6 177 0.30 0.165 Fruit/vegetable Applesauce, stewed apples, with sugar 95.6 82 0.38 0.080 Fruit/vegetable Peach, cooked or canned, in light or medium syrup 94.1 21 0.59 0.122 Fruit/vegetable Orange juice, canned/bottled/carton, unsweetened 249.0 95 0.44 0.242 Fruit/vegetable Hash brown patties (school service) 54.0 245 0.43 0.051 Combination entrée Burrito with beans and cheese (school service) 150.3 63 1.13 0.374 Meat/meat alternate Pork sausage, fresh, bulk, patty or link, cooked 56.0 182 1.72 0.212 Bread/grain French toast sticks (school service) 113.4 146 1.30 0.325 Other Cheese, mozzarella, part skim (including low fat) 28.4 150 1.90 0.119 Condiments Tomato catsup 30.0 233 0.71 0.047 Toppings or spreads Pancake syrup, nfs 59.1 143 0.49 0.064 Average cost of meal served 0.947 Tuesday (244 reimbursable meals served) Milk Milk, cow’s, fluid, 1% fat 244.0 44 0.29 0.156 Milk Milk, cow’s, fluid, skim or nonfat 245.0 14 0.29 0.157 Milk Milk, chocolate, low-fat milk based 249.6 185 0.30 0.165 Fruit/vegetable Applesauce, stewed apples, with sugar 95.6 57 0.38 0.080 Fruit/vegetable Pear, cooked or canned, in light syrup 93.4 81 0.64 0.132 Fruit/vegetable Celery, raw (include celery, nfs) 24.8 106 0.40 0.022 1.06 0.057 Fruit/vegetable Carrots, raw 24.4 106

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TABLE M-1 Example Estimation of Cost of Food for Menus for 5 Days at the Elementary School Level Food Cost Food Cost ($) per ($) per Number of Pound in Serving in 1996– 1996– Day of Week and Food Portion Size Reimbursable 1997* 1997* Component Food (grams) Servings Combination entrée Frankfurter or hot dog, plain, on bun 85.0 113 1.19 0.223 Combination entrée Spaghetti with tomato sauce and meatballs 271.1 78 1.22 0.729 Condiments Creamy dressing, with sour cream/buttermilk and oil 22.0 106 0.55 0.027 Condiments Tomato catsup 60.0 96 0.71 0.094 Average cost of meal served 0.644 Wednesday (247 reimbursable meals served) Milk Milk, cow’s, fluid, 1% fat 244.0 9 0.29 0.156 Milk Milk, cow’s, fluid, skim or nonfat 245.0 13 0.29 0.157 Milk Milk, chocolate, low-fat milk based 249.6 206 0.30 0.165 Fruit/vegetable Banana, raw 56.3 144 0.38 0.047 Fruit/vegetable Raisins (include cinnamon-coated raisins) 24.1 52 1.69 0.090 Fruit/vegetable Corn, yellow, cooked, from canned, fat added 63.4 167 0.39 0.054 Combination entrée Pizza sticks or dippers (school service) 109.4 130 1.53 0.369 Combination entrée Pizza with sausage, thin crust 134.7 103 1.21 0.359 Condiments Tomato sauce 91.9 142 0.32 0.065 Average cost of meal served 0.616 Thursday (246 reimbursable meals served) Milk Milk, cow’s, fluid, 1% fat 244.0 45 0.29 0.156 Milk Milk, cow’s, fluid, skim or nonfat 245.0 18 0.29 0.157 Milk Milk, chocolate, low-fat milk based 249.6 183 0.30 0.165 179 Fruit/vegetable Banana, raw 56.3 23 0.38 0.047

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180 TABLE M-1 Example Estimation of Cost of Food for Menus for 5 Days at the Elementary School Level Food Cost Food Cost ($) per ($) per Number of Pound in Serving in 1996– 1996– Day of Week and Food Portion Size Reimbursable 1997* 1997* Component Food (grams) Servings Fruit/vegetable Peach, cooked or canned, in light or medium syrup 94.1 69 0.59 0.122 White potato, complete dry mix, mashed, made with Fruit/vegetable water 113.5 228 0.89 0.223 Meat/meat alternate Turkey, light and dark meat, roasted, ns as to skin 67.5 146 1.15 0.171 Meat/meat alternate Breaded beef patty (school service) 113.4 66 1.42 0.355 Bread/grain Roll, wheat or cracked wheat 56.7 206 1.01 0.126 Dessert Fruit juice bar, frozen, flavor other than orange 67.1 238 0.86 0.127 Condiments Tomato catsup 30.0 32 0.71 0.047 Toppings or spreads Gravy, poultry 29.8 228 1.97 0.129 Average cost of meal served 0.959 Friday (235 reimbursable meals served) Milk Milk, cow’s, fluid, 1% fat 244.0 47 0.29 0.156 Milk Milk, cow’s, fluid, skim or nonfat 245.0 13 0.29 0.157 Milk Milk, chocolate, low-fat-milk based 249.6 176 0.30 0.165 Fruit/vegetable Peach, cooked or canned, in light or medium syrup 94.1 21 0.59 0.122 Fruit/vegetable Pineapple, cooked or canned, juice pack 93.4 92 0.58 0.119 Fruit/vegetable Tater tots (school service) 64.0 178 0.43 0.061 Combination entrée Pizza, cheese, thin crust (school service) 134.7 162 1.21 0.359 Beef barbecue sandwich or sloppy joe, on bun with Combination entrée beef crumble 156.7 65 3.52 1.216 Bread, sweet potato with vegetable oil, nfs (include oil, Bread/grain nfs) 28.4 167 0.84 0.053 Condiments Tomato catsup 30.0 192 0.71 0.047 Average cost of meal served 0.927

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TABLE M-1 Example Estimation of Cost of Food for Menus for 5 Days at the Elementary School Level Food Cost Food Cost ($) per ($) per Serving in Number of Pound in 1996– 1996– Day of Week and Food Portion Size Reimbursable 1997* 1997* Component Food (grams) Servings Weekly means Unweighted (1996–1997 dollars) Weighted 0.818 July 1996 adjusted to 2006 (July) by CPI (FAFH)** 1.069 July 1996 adjusted to 2008 (July) by CPI (FAFH)** 1.158 NOTE: CPI = Consumer Price Index; FAFH = food away from home. SOURCES: * = USDA, 1998b; ** = U.S. Bureau of Labor Statistics, 2008. 181

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