Retail Beef Cuts - Establishing Correct Cost And Selling Prices
( Originally Published Early 1900's )
RETAIL BEEF CUTS
Spokane or Northwestern Style of Cutting
Test Sheets Nos. 61 to 80
The cutting test for the Northwestern or Spokane style of cutting was made by one of the leading retailers of Spokane in co-operation with the author. A good grade No. 1 heifer was selected as a typical average carcass. It weighed 4071/2 lbs. The method of cutting in that locality does not differ very much from the typical mid-western style except that the sirloin tip cut is also used similar to the eastern meat cutting practice.
In comparing the Chart No. 1 to the Chicago method of cutting it will be noted that while the carcass has originally cost 10 cents per lb., the ACTUAL cost is 12.76 cents or there is an increase of 2 3/4 cents per lb., slightly less than the Chicago cost per pound.
The figures again prove in Test Sheet No. 61 that this cutting up of a carcass which originally cost $40.75 must bring a total of $59.78, or approximately 50% over the PRIME cost must be figured in order to make a profit of 23% on the sales price.