The document describes a butcher test process used to determine standard portion costs for items portioned before cooking. A team breaks down a wholesale cut into various cuts and parts and weighs each to calculate yield percentages. They then assign market values to secondary cuts to determine the cost of the primary cut. Cost factors are also described, which allow portion costs to be quickly recalculated when market prices change without needing new butcher tests. The goal is to understand how portion costs compare to purchase prices and how price fluctuations affect margins.