Guidelines for planning the school breakfast program

Guideline For Planning_ TheScho I Breakfast Prog_ra_m_ _
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Breakfast at School 1s I mportant Because .. . Children need energy for the morning's work . Po ten tia l "st ay at home" ch i ldren may come to schoo for breakfast Students are more alert and cause fewe r diS<.IP" 1e problems wren they have had breakfast. Students may eat breakfast when tl'ey may not b~.,;y a u1 ell. Tl IS is especially true 1n h1gh schools
where you ng peop le leave campus for part of t'le1r classworl . Four Types of Young People Eat Breakfast at Schoo l ... Students wh ose parents recognize the breakfast as .1 barya1n Students w hose parents do not hdve time to JHl'fJ<1r J bredk f :1st Students who m ust travel long dis tances to ge to school Deprived students who do not have sufficient food dt rorn~ The e>:.pensi:Je mach mery of educat,on sheutd not ht- w1sted on flllflc/s tuo listless t o learn If <>tudents need a lunch , why leave them lwng!V fm unp h,i/ 1 of thP school day?

Guidelines For Planning_ The School Breakfast Prog_ra_m_ _
School Food and Nutrition Section Local Systems Support Division Office of Administrative Services Georgia Department of Education Atlanta, Georgia 30334 Charles McDaniel State Superintendent of Schools Revised July 1978

---
Foreword These guidelines for planning the school break fast were prepared to help food service directors, supervisors and managers plan breakfast menus that will provide one-fourth to one-th ird of the recommended dietary needs of young people. The Child Nutrition Act of 1966 as amended provides cash and food assistance to local school sy stem s for brea kfast programs to help them improve diets of young people. Special consideration for the breakfast program should be given to schools which draw attendance from low-income areas and t o schools with students who must travel long distances. The breakfast must be avail able to all students. be priced as a unit. be planned within the budget . meet the breakfast pattern.
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Contents The Breakfast Pattern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Nutrition Guidelines for Planning School Breakfast. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 General Guidelines for Planning School Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 The Basic Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Points to Remember When Serving Breakfast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Breakfast Pattern - A Guide to the A mount of Food to Serve . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Variety in Breakfast Menus . . .. . ..... . . ......... . . ... . .. . . .. . ... . .. ... ... . . . .. .. . 10 Sample Breakfast Menus . ........... . .......... . ...... ........... .. .. .... . . ... .. 11 Evaluation of Breakfast Menus . .. .. .. . . . . .. ........ ............ .. ... .. .. .. . . ...... 15 Digest of School Breakfast Program Requirement s .. .... . ... ..... . .... . ...... . ........ 16 Computing Labor Costs for Breakfasts . .... . ...... ... .. . . . ... . ...... . . . .... .. .. .... . 18 Computing Number of Breakfasts Per Labor Hour ............ .. .. ......... .... . .. . ... 18 School Breakfast Program Labor Expense Computation .. . .. ... ..... .. .............. .. . 19 Breakfast Costing Report .. .... . .... . . . . . .... . . . . . .. . . . . .. .. . .. . .......... . ...... 20
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The Breakfast Pattern The school breakfast program will provide young people with a good start toward meeting their daily nutritional needs. The kinds and amounts of foods listed are based on food needs for 10 to 12 year old boys and girls. As specified in the School Breakfast Regulations, a breakfast shall contain as a minimum, each of the following food components in the amounts indicated.
Milk One-half pint of fluid milk served as a beverage or on cereal or used in part for each purpose. Fruit, Fruit or Vegetable Juice A one-half cup serving of fruit or vegetable or both or full -strength fruit or vegetable juice. Bread or Cereal On e slice of whole-grain or enriched bread; or an equiva lent serving of cornbread, biscuits, rolls, muffins, pancakes, etc., made of whole -grain or enriched meal or flour ; or three-fourths cup (volume) or one ounce (weight), whichever is less, of whole-grain cereal or enriched or fortified cereal ; or an equivalent quantity of any combinatio n of an y of these foods. Meat or Meat Alternates To improve the nutrition of participating children, breakfast shall also include one ounce of meat or meat alternates at least three times a week. Alternates may include on e egg; a one-ounce serving (edible portion as served) of poultry or fish; one ounce of cheese; two tablespoons of peanut butter; or an equivalent quantity of any combination of any of the se foods. Additional Foods Add itional foods may be served with breakfast as desired or as needed to meet the energy needs of boys and girls. Examp les include jelly, potatoes, honey, syrup and bacon.
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Nutrition Guidelines for Planning School Breakfast The food components specified in the breakfast pattern provide a framework for planning breakfast menus that contribute to the nutritional well -being of young people.
Fluid Milk One-half pint of milk is required in every breakfast as a beverage or for use on cereals or both. Additional m ilk used in preparation of breakfast dishes increases the nutritive content of the meal. Milk is the major source of cal cium and also provides protein, riboflavin , vitamin A and other nutrients.
Fruit, Fruit or Vegetable Juice One-half cup of fruit or vegetable or both full -strength fruit or vegetable juice is required in every breakfast. Breakfast is an excellent time to serve a vitamin C rich food. Citrus fruits, such as an orange, grapefruit sections or orange and grapefruit jui ces are outstanding sources of vitamin C. Other good choices for vitami n C include tomato juice, strawberries and cantaloupe in season . Dri ed fruits, such as raisins and prunes, are valuable for iron. *
* See "Menu Pl anni ng Guide for T ype A School L unches," USDA PA -719 , for oth er so urces of foo ds co nta ining vitamin C an d iron .
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Bread or Cereal
One slice of whole-grain or enriched bread or three-fourths cup (volume) or one ounce (weight), whichever is less, of whole-grain cereal; or an equivalent quantity of any combination of any of these foods is required in every breakfast. Different kinds of hot breads made of whole-grain or enriched flour may be served. Active young people can eat a full serving of cereal and bread. These foods provide protein and iron and are a major source of the B complex vitamins.
Meat or Meat Alternates
Breakfast shall include one ounce of meat or meat alternate at least three times per week. An egg, meat, cheese or peanut butter helps to meet one-fourth to one-third of the dietary needs of young people.
Additional Foods
Additional foods help round out the breakfast, satisfy appetites and provide variety. Additional foods may include the following. Larger servings or seconds of foods required in the breakfast, especially items made with donated
foods. Foods that heip to add popular appeal to the breakfast-potatoes, grits, bacon, etc. Spreads on bread such as butter or fortified margarine, jams, jellies, honey and syrup. To help improve the nutritional quality of the school breakfast, plan to include the following. A vitamin C food frequently. Foods for iron each day. Additional foods for energy each day. Count calories. Pupils need energy for school work.
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General Guidelines for Planning School Breakfast Breakfast menus which are carefully planned at least two weeks in advance, pre-casted and served in a pleasing atmosphere are the key to a successful breakfast program. Breakfast menus are carefully planned when
the food needs of young people are met.
the cost is within the budget.
the use of equipment and staff is maximized.
USDA donated foods are used effectively.
the food is attractive and served at the correct temperature.
the young people enjoy eating.
Breakfast menus should compliment the lunch menu. The two meals should not compete for staff, equipment, palatibility or funds. Menus for breakfast and lunch should be planned at the same time to assure variety and to avoid repetition and confusion.
The Basic Breakfast
The breakfast meal shall meet the requirements of the breakfast program. Meat or meat alternates shall be served three times per week to improve the nutritional value of the meal. Additional foods should be served to complete the menu, to increase the acceptability of the menu and to meet onefourth to one-third of the dietary needs of young people. The quantities of foods specified in the Breakfast Pattern are planned for the 10 to 12 year old child. Portions should be adjusted to meet the food needs and appetites of the students served.
Points to Remember When Serving Breakfast
Methods of serving as well as methods used in preparation will affect the acceptability of food. For example, boiled eggs may be peeled and cut in half to make them simpler to eat and more attractive.
The temperature of the food when the student receives it can determine whether or not the food is eaten.
Easy-to-eat foods usually appeal to young people.
The color, texture, shape and the way food looks on the plate can invite young people to eat the food or to throw it away. "Globs" of food are seldom enticing.
New foods should be served with familiar foods.
Menu items and food combinations must appeal to young people.
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BREAKFAST PATTERN A Guide to the Amount of Food to Serve
ELEMENTARY SCHOOL

Pattern

BREAKFAST PATTERN

Juice or fruit ....... . . . . . .

Cereal and bread

Cereal ......... . . . . . .

. . . . . . Bread

0



Milk . . . . . . . . . . . . . . . . . ....

Meat or meat alternate * ........

Children 3 up to 6 years
1/2 cup
1/3 cup or 1/2 oz. 1/2 slice 3/4 cup 1 ounce

Children 6 up to 10 years
1/2 cup
1/2 cup or 2/3 oz. 1 slice 1 cup 1 ounce

JUNIOR HIGH AND HIGH SCHOOL
Pattern
BREAKFAST PATTERN Juice or fruit ...................... . Cereal and bread Cereal ........................ . Bread ........................ . Milk . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meat or meat alternate* ............... .

Girls 12 up to 18 years
3/4 cup
3/4 cup or 1 oz. 1 slice 1 cup 1 1/2 ounces

Children 10 up to 12 years
1/2 cup
3/4 cup or 1 oz. 1 slice 1 cup 1 ounce
Boys 12 up to 18 years
1 cup
1 cup or 1 1/3 oz. 2 to 3 slices 1 cup 1 1/2 ounces

NOTE
Additional energy foods should be served to meet the food and energy needs of all young people such as jelly, butter, etc.
*Meat or meat alternate shall be served at least three times each week.

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Variety in Breakfast Foods Fresh fruits in season add zest, color and texture to menus. Fresh, canned, frozen and dried fruits and juices add variety. Fruits with cereal provide variations. Eggs, sausage, luncheon-type meat, canned meat, ground beef, ham, cheese, peanut butter, fish and poultry will enrich the nutritional value, add variety and interest to the meal. Eggs prepared in several ways-scrambled, hard-cooked, poached, in omelets or combined with meats or cheeses-can also increase the acceptability of the breakfast. Different kinds of breads such as cornbread, muffins and biscuits of different kinds, pancakes and breakfast rolls made with bulgur, rolled wheat or rolled oats add interest. Sandwiches may be served open-faced or closed. Cereal may vary from light to hearty and is a relatively inexpensive breakfast food. Many kinds such as wheat, corn, rice and oats are available in a variety of flavors, textures and shapes. USDA donated cereals served frequently will help balance the breakfast budget. Rolled wheat, rolled oats and grits should be served piping hot for best acceptance.
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Hot Menus

SAMPLE BREAKFAST MENUS

Cold Menus

Protein-Bold Vitamin C-ltalic

Oatmeal (3/4 cup or 1 oz.) with butter and

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honey

"c'C: Peach slices (1/4 - 1/2 cup)

0

~ Pineapple (1/2 cup)

Milk

and/or

Cornflakes (3/4 cup or 1 oz.) Cantaloupe slice (1/2 cup) Orange juice (1/2 cup) Milk

Scrambled egg (1-2 oz.) Buttered toast and jelly (1-2 slices) Bacon Cantaloupe slice (1/2 cup) Milk

and/or

Peanut butter and jelly sandwich (1 1/22 1/2 tbls. on two slices of bread) Applesauce (1/4 to 1/2 cup) Orange juice (1/2 cup) Milk

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Ctl

Blueberry muffins (1-2) with butter and jelly

"e'Cn Hot spiced apple slices (1/4- 1/2 cup)

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Orange juice (1/2 cup)

and/or

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Milk

Shredded wheat (3/4 cup or 1 oz.) Banana Apple juice (1/2 cup) Milk

> Pancakes with syrup (1-2)

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.s: 1-

Link sausage (1-2 oz.) Apple wedges (1/4- 1/2 cup) Orange juice (1/2 cup)

Milk

and/or

Sliced cheese (1-2 oz.) on bun Grapes Orange juice (1/2 cup) Milk

Hamburger (1-2 oz.) on bun

> Hash brown potatoes (1/2 cup)

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Shredded lettuce with tomato slices (1/4 cup) and/or

LL Orange juice (1/2 cup)

Milk

Bacon, lettuce and tomato sandwich on who le wheat bread Cheese sticks (1-2 oz.) Orange juice (1/2 cup) Milk

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Hot Menus

Cold Menus

> Bran muffins with butter and jelly
ctl
"cC: Baked apple with raisins 0 Orange juice (1/2 cup) ::!! Milk

and/or

Banana sandwich Orange juice (1/2 cup) Milk

Hard-cooked egg (1) Cheese grits ( 1/2 cup) Buttered whole wheat toast ( 1 slice) Orange juice (1/2 cup) Milk
> Oven fried french toast (1-2 slices) with
ctl
"C honey (dust with confectioners' sugar)
Ill
cQ:) Orange wedges (1/2- 3/4 cup)
~ Milk

and/or

Peanut butter finger with peanut butter icing (2 pieces, approximately 1" x 3") Chilled fruit cup (1/4- 1/2 cup) Orange juice (1/2 cup) Milk

and/or

Graham crackers (2-4 squares) with peanut butter spread ( 1 1/2 - 2 1/2 tbls.) Chilled purple plums and apricots (1/4 cup) Orange juice (1/2 cup) Milk

> Pig-in-a-blanket (frankfurter baked in thin

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pastry wrap) Tatar tots (1/4 - 1/2 cup)

.s:: Tomato or vegetable juice ( 1/2 cup)

1- Milk

and/or

Pimento cheese sandwich (1 1/2 - 2 1/2 oz.) Fresh apple wedges ( 1/4- 1/2 cup) Orange juice (1/2 cup) Milk

Cinnamon toast (1-2 slices)

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Applesauce ( 1/4 - 1/2 cup) Orange juice (1/2 cup)

LL

Milk

and/or

Wheat flakes (3/4 cup or 1 oz.) Peanut butter cookie Orange juice (4 oz.) Milk

Hot Menus

Cold Menus

c>o Grilled cheese sandwich (1- 1 1/2 oz. on

"'C s:::::

two slices of whole wheat bread)

0
2:

Orange wedges ( 1/2 - 1 cup) Milk

and/or

Peanut butter and jelly sandwich (1 1/22 1/2 tbls. on two slices of bread) Chilled applesauce Milk

Blueberry muffins ( 1-2)

c>o Butter and jelly

"'C
"Q')

Hot spiced apple slices ( 1/4- 1/2 cup)

:::1
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Orange juice (1/2 cup)

Milk

Broiled ham patty c>o Scrambled egg
"'C
"Q') Whole wheat muffin

s::::: "'C

Fruit cup (1/2 cup)

Q)
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Milk

c>o Sausage (1-2 oz.) and biscuits (1-2)

"'C
":...'.

Applesauce (1/2 cup)

:::1 Hot chocolate milk

..s:::::

I-

and/or

Bran flakes (3/4 cup or 1 oz.) Chilled peach slices (1/4- 1/2 cup) Orange juice (1/2 cup) Milk

and/or

Cold bologna sandwich (1-2 oz. on two slices of bread) Tomato slices ( 1/4 cup) Carrot sticks Orange juice (1/2 cup) Milk

and/or

Doughnut (prepared the day before) Fresh apple wedges Cheese sticks (1-2 oz.) Milk

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:....
u.

Hot buttered waffle (1-2) topped with strawberries ( 1/4 cup) and whipped topping Fresh apple wedges (1/4- 1/2 cup)

and/or

Milk

Shredded wheat (3/4 cup or 1 oz.) Banana Apple juice ( 1/2 cup) Milk

13

Hot Menus

Cold Menus

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0

Creamed chicken (or beef) over toast ( 1-2 oz. on 1-2 slices) Orange juice ( 1/2 cup)

~ Milk

and/or

Ham and cheese ( 1-2 oz.) sandwich Fresh apple wedges (1/4- 1/2 cup) Pineapple- grapefruit juice (1/2 cup) Milk

Hot buttered whole wheat toast (half slices) Honey Orange wedges ( 1/2- 3/4 cup) Milk

and/or

Orange juice (1/2 cup) Cinnamon roll (prepared the day before) Banana Milk

c>o
~

Smoked sausage (1-2 oz.) Biscuits ( 1-2) with butter and jelly

Q)
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Applesauce (1/4 cup)

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Orange juice ( 1/2 cup)

$: Milk

and/or

One half of a whole wheat muffin with butter and jelly Cheese wedges ( 1-2 oz.) Orange juice (1/2 cup) Milk

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Pancakes (1-2) topped with fruit and fruit syrup made from juices

..:cl: Grapefruit juice ( 1/2 cup)

1- Milk

and/or

Rice cereal with honey Grape juice (4 oz.) Fruit cup (1/4- 1/2 cup) Milk

c>o ";C: u..

Toasted scrambled egg sandwich Hash brown potatoes ( 1/4- 1/2 cup) Orange juice (1/2 cup)

Milk

and/or

Cornflakes (3/4 cup or 1 oz.) Cheese (1/2 oz.) toast (1/2 - 1 slice) Orange juice (1/2 cup) Milk

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Evaluation of Breakfast Menus

Evaluating menus can point to areas that need improvement. The following checklist is designed to help the manager evaluate his or her menus.

Yes No

Does each menu contain

1/2 pint fluid milk?

1/2 cup fruit or vegetable or full-strength fruit or vegetable juice?

3/4 cup serving of whole-grain cereal or three-fourths cup (volume) or one ounce (weight), whichever is less, of whole-grain cereal or enriched or fortified cereal; or an equivalent quantity of any combination of any of these foods.

Do menus for one week reflect

a meat or meat alternate three times?

a vitamin C rich food served often?

iron-rich foods to meet the dietary needs of young people?

a good variety of foods?

Are portions adjusted to meet the needs of different age groups?

Are the food combinations acceptable to the young people?

Can breakfast be prepared and served with personnel, facilities and equipment available?

Have menus been pre-costed?

Will menus be post-costed?

Is the cost of these menus within the budget?

Will portion sizes be checked and controlled?

Has a work schedule been made?

Will young people enjoy these menus?

Is the plate waste negligible?

Do you plan to encourage other young people to participate in the breakfast program? How?

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Georgia Department of Education Office of Administrative Services Local Systems Support Division School Food and Nutrition Section
Digest of School Breakfast Program Requirements
Approval
1. Make application to School Food and Nutrition Section, Georgia Department of Education.
2. Submit free and reduced meal policy for approval including public announcement, parent letter and collection procedure.
Nutrition Standards and Pupil Service
3. Serve breakfasts which meet the following standards.
One-half pint of milk as a beverage or on cereal or used in part for each purpose.
One-half cup fruit or vegetable or full-strength fruit or vegetable juice.
One slice of whole-grain or enriched bread or an equivalent serving of cornbread, biscuits, rolls, muffins, pancakes, etc., whole-grain or enriched or fortified cereal; or an equivalent quantity of any combination of any of these foods.
Additional foods served as desired, such as jelly and butter, etc.
4. Implement the system meal policy for determining eligibility for free and reduced price meals.
Provide free or reduced price breakfasts only to students who are determined by local school authorities to meet the criteria specified in the systemwide meal pol icy.
Charge pupils who do not meet these requirements the established sale price paid for a breakfast.
Protect the anonymity of children who qualify for a free or reduced breakfast.
5. Make breakfast available to all children attending a participating school.
6. Price the breakfast as a unit. The recommended maximum pupil sale price is 30 cents. A reduced price breakfast shall not exceed five cents.
7. Serve breakfast at a time that does not interfere with normal school schedule or lunch schedule.
Recordsand Reports
8. Maintain full and accurate records of the school breakfast program(s) in accordance with instructions from the Georgia Department of Education. The school shall maintain records of expenditures for food, labor and all other items. Reimbursement paid cannot exceed breakfast costs.
9. Claim reimbursement for pupil breakfasts served at the assigned rates only.
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10. Submit claims for reimbursement in accordance with the procedures established by the state agency.
11. Submit claims for reimbursement no later than the tenth day of the month following the claim month.
12. Include all breakfast income and expenditures as a part of the related entries on the claims submitted under the National School Lunch Program when a school participates in both the School Breakfast Program and the National School Lunch Program.
13. Charge adults full cost of breakfast. (Pupil sale price plus the value of federal assistance, cash and commodities.)
14. Upon request, make all accounts and records pertaining to the School Food Service Program available to the state agency and the United States Department of Agriculture for audit or administrative review at a reasonable time and place.
Food Service Management 15. In the storage, preparation and serving of food, maintain proper sanitation and health
standards in compliance with all applicable local laws and regulations. 16. Accept USDA donated foods in quantities that can be efficiently stored and utilized. Supervision 17. Provide for pupil supervision during breakfast. 18. Coordinate breakfast programs for the system by a qualified person designated by local
superintendent, i.e., food service director. Labor Required for School Breakfasts The number of breakfasts served, the type of breakfast served and the choice of tableware (permanent or disposable) will determine the amount of labor needed to prepare and serve breakfast. The following guide is appropriate for schools serving at least one hot food daily. Cold breakfasts may be served occasionally to add variety. One labor hour for 30 to 50 breakfasts. Two labor hours for 60 to 100 breakfasts. Three labor hours for 101 to 200 breakfasts. Add one hour for each additional 65 breakfasts or major fraction.
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Computing Labor Costs for Breakfasts Labor costs may be computed in two ways.
1. Gross labor cost for the month
Multiply the number of hours assigned to breakfast for the month by the average hourly wage to calculate the gross labor cost. EXAMPLE-If a school serves 200 meals per day assigns three hours per day to breakfast (two persons working 1 1/2 hours) serves breakfast 20 days per month pays an average of $2.65 per hour The school uses 60 labor hours for breakfast per month. (3 hours per day x 20 days= 60 hours.) The gross labor for the month is $159. * $2.65 (average hourly rate) x 60 (labor hours for month)= $159 (gross labor) 2. Labor cost per meal Determining the labor cost per meal helps the manager to plan and implement a budget. To calculate the labor cost per breakfast, divide the gross breakfast labor cost by the total number of breakfasts served including breakfasts served to adults. $159 (gross labor cost)+4,000** (number of breakfasts served)= $.0397 (labor cost for one breakfast) Breakfasts Per Labor Hour To efficiently manage a breakfast program and to maximize the use of labor, the number of breakfasts per labor hour should be computed. To compute the number of breakfasts served per labor hour, divide the number of breakfasts served by the number of hours worked. 4,000 (total number breakfasts served)+60 (total number hours worked)= 66 2/3 (breakfasts per labor hour)
*Post this amount on the GA-7. **Breakfasts were served 20 days@ 200 breakfasts per day = 4,000 total.
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GASFS-2BL

Prepare in duplicate - 1-school 1-Supt.

SCHOOLBREAKFASTPROGRAM LABOR EXPENSE COMPUTATION
(Monthly)

FORM FOR COMPUTING BREAKFAST LABOR COST FOR GA-7

The number of breakfast hours worked per day* times the number of days breakfast was served this month

x _______

equals the number of breakfast hours worked this month. Multiply the number of breakfast hours times the average hourly pay rate.

x _______

This equals the gross breakfast labor cost this month.

---------------**

FORM FOR COMPUTING LABOR COST PER BREAKFAST

Gross breakfast labor cost for month

divided by the total number of breakfasts served

equals the average labor cost per breakfast.

FORM FOR COMPUTING NUMBER OF BREAKFASTS PER LABOR HOUR

Number of breakfasts served this month

divided by the number of breakfast hours worked

equals the number of breakfasts per labor hour.

=

Explanation

Breakfast reimbursement may cover full cost of breakfast. This form is designed to assist schools in determining breakfast labor costs to be reported on GA-7. Schools that are classified as especially needy may qualify for a higher rate of reimbursement. If breakfast costs exceed reimbursement, contact the School Food and Nutrition Section.

*The following guide should be used in determining labor need.
1 labor hour~ 30 to 50 breakfasts 2 labor hours~ 51 to 100 breakfasts 3 labor hours ~ 101 to 200 breakfasts Add 1 labor hour for each additional 65 breakfasts or major fraction thereof.
**Transfer this figure to the GA7.

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BREAKFAST COSTING REPORT Date __________________________________

System----------------------------- AVERAGE COST PER BREAKFAST _ _

School ----------------------------INCOME
*- - - - - Number of paid breakfasts x sale price
Number of paid breakfasts x reimbursement rate
*- - - - - Number of reduced breakfasts x sale price
Number of reduced breakfasts x reimbursement rate Number of free breakfasts x reimbursement rate Number of adult breakfasts x sale price
Total number breakfasts served = total income
EXPENSES
Food

$_ _ _ _ _ __ $_ _ _ _ _ __ $_ _ _ _ _ __ $_ _ _ _ _ __ $_ _ _ _ _ __ $,_ _ _ _ _ __ $,_ _ _ _,_ __

Milk
Other food ________________________ $_ _ _ _ _ _ __

Gross labor
Other expenses (Number breakfasts x .01 )**
Total Expenses

$,_ _ _ _ _ __

GAIN OR LOSS Value of USDA donated foods used

$'====== $_ _ _ _ _ _ __

AVERAGE INCOME PER BREAKFAST To determine the average income per breakfast, divide the total income by the total number of breakfasts served.
AVERAGE COST PER BREAKFAST+ To determine the average breakfast cost, divide the total expenses by the total number of breakfasts served. Record in box at top of page.

*Do not include these figures in total breakfasts. **Other breakfast costs include such items as napkins, straws, other paper goods, disposable tableware, detergent, etc.
+If your school serves more than 60 percent free and reduced price breakfasts and has exceptionally high costs in spite of good management, you may qualify as an especially needy school for a higher reimbursement rate for free breakfast. For information contact School Food and Nutrition office.

Ev rybody Needs Breakfast

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