Brownies look easy. They are a yield business.
If pan yield, topping weight, or packaging is off, profit disappears quickly.
This guide gives you a U.S.-focused brownie bar costing system you can use for singles, box sets, and catering trays.
Quick Summary
- Cost by portion standards and batch recipes
- Track all components: protein, sides, sauces, packaging
- Update prices monthly when supplier costs change
- Use portion scales to prevent margin drift
Key Takeaways
- Brownie profit is driven by pan yield
- Toppings must be priced as paid add-ons
- Box sets should discount lightly and include packaging
- Standardize cut size before you set price
Why Brownie Costs Drift
- Pan yield changes with batter weight.
- Edge vs center sizes are inconsistent.
- Toppings are heavy and expensive.
- Sampling and staff snacks add waste.
- Gift boxes hide packaging costs.
Core Brownie Cost Formulas
Cost per brownie = Pan cost / Sellable pieces
Effective cost per sold brownie = Cost per brownie / (1 - Waste rate)9x13 Pan Example (Numbers Are Examples)
| Item | Batch Qty | Unit Cost | Batch Cost |
|---|---|---|---|
| Butter | 340 g | $0.012 / g | $4.08 |
| Chocolate | 300 g | $0.015 / g | $4.50 |
| Sugar | 300 g | $0.0025 / g | $0.75 |
| AP flour | 220 g | $0.002 / g | $0.44 |
| Eggs | 4 | $0.20 / ea | $0.80 |
| Cocoa + vanilla + salt | - | - | $0.30 |
| Pan total | - | - | $10.87 |
Assume 24 pieces (2x2 cut):
Cost per brownie = $10.87 / 24 = $0.45Add packaging ($0.12):
Base cost = 0.45 + 0.12 = $0.57Assume 5% waste (samples + breakage):
Effective base cost = 0.57 / 0.95 = $0.60Add premium toppings (nuts, chips, caramel):
Premium cost = 0.60 + 0.20 = $0.80Price Targets (Example)
| Type | Cost | 25% Target | 28% Target | 30% Target |
|---|---|---|---|---|
| Base brownie | $0.60 | $2.40 | $2.14 | $2.00 |
| Premium brownie | $0.80 | $3.20 | $2.86 | $2.67 |
Round to your market and position premium brownies higher.
Box Pricing Rules
- Keep the discount 5-10% max
- Add box + insert cost after discount
- Price 4-packs and 12-packs separately
Example:
4-pack price = (Single price x 4) x 0.92 + Box costA La Mode Add-On
Ice cream is a margin booster if you price it right. Rule of thumb:
A la mode price = Ice cream cost x 3Do not bundle it for free.
Portion Control Checklist
- Batter weight per pan is fixed
- Cut grid is standardized (2x2 or 3x3)
- Topping grams are measured
- Waste is logged weekly
- Box cost is counted in bundles
US Price Signals to Watch
Do This Now
- Weigh and record 3 portions of your main ingredient
- Calculate the cost per portion using your supplier invoice
- Set a portion standard and train your team
- Review your current menu price against 28-35% food cost target
- Update your pricing if food cost is above 35%
- Schedule a monthly cost review with your team
Related Guides
- US Cookie Shop Cost Guide
- US Muffin Bakery Cost Guide
- US Dessert Table Pricing Guide
- Recipe Costing Guide
Want every pan cost to update automatically when ingredients move? Try KitchenCost.