Converting recipes to different quantities is an important kitchen skill. The procedure involves dividing the new desired yield by the original recipe yield to calculate a conversion factor. This factor is then multiplied by each ingredient quantity to determine the adjusted amounts needed for the new yield. For example, a recipe for broccoli mornay for 10 portions is converted to 15 portions by multiplying a conversion factor of 1.5 by the original ingredient amounts of 3 grams broccoli and 2 1/2 cups sauce. Understanding food costs is also important, as it allows determining appropriate menu prices by calculating food cost percentages based on raw food costs.