Donuts look simple. The margin is not.
Frying oil, topping creep, and box pricing decide profitability. If you only cost the dough, you will underprice every dozen.
This U.S. donut shop cost guide gives you ingredient benchmarks, portion standards, and pricing math you can use today.
Quick Summary
- Cost donuts by batch yield, not by ingredient list
- Frying oil absorption matters more than most owners expect
- Box pricing should protect margin even after waste
- Premium fillings are profit only when portioned tightly
Why Donut Costing Is Tricky
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Oil is a hidden variable. The absorbed oil per donut is small, but it stacks fast.
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Toppings add cost faster than dough. Glaze is cheap. Fillings and drizzle are not.
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Boxes change the math. A dozen priced like 12 singles often loses margin.
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Waste is real. Stale donuts are the silent tax on your top sellers.
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Portion creep is constant. A 0.2 oz increase in dough weight can blow up food cost.
U.S. Ingredient Benchmarks (Retail)
These are BLS U.S. city average retail prices. They are not wholesale. Use them as a sanity check when supplier quotes move fast.
| Item | Latest U.S. city average | Unit cost | Why it matters |
|---|---|---|---|
| Flour, white, all purpose | $0.554/lb (Dec 2025) | $0.03/oz | Base dough cost |
| Sugar, white | $0.985/lb (Dec 2025) | $0.06/oz | Glaze + dough |
| Eggs, grade A, large | $2.712/dozen (Dec 2025) | $0.23/egg | Enrichment cost |
| Milk, fresh whole | $4.047/gal (Dec 2025) | $0.03/oz | Dough + glaze |
| Coffee, 100% ground roast | $9.053/lb (Dec 2025) | $0.57/oz | Donut + coffee combo |
Conversion formulas:
Price per oz = Price per lb / 16
Price per egg = Price per dozen / 12
Price per oz (milk) = Price per gallon / 128Price Outlook (Why Repricing Matters)
USDA ERS forecasts food-away-from-home prices rising 4.6% in 2026 after 3.8% in 2025. Donuts are high-volume, so small cost changes show up quickly.
If your supplier prices move faster than CPI, reprice quarterly, not yearly.
The Donut Cost Model
Use this for any donut style:
Cost per donut = (Dough + Glaze + Fillings + Oil + Packaging) / YieldThen adjust for waste:
Effective cost per sold donut = Cost per donut / (1 - Waste rate)If your waste is 6%, use 0.94 in the denominator.
Frying Oil Math (Quick Formula)
Oil cost per donut depends on absorption and discard rate.
Oil cost per donut = (Oil price per lb / 16) x Oil oz absorbed per donutExample:
- Oil price: $1.00/lb
- Absorption: 0.20 oz per donut
$1.00 / 16 x 0.20 = $0.0125 per donutIf you replace oil daily, add a small discard allowance to that number.
Portion Standards You Must Lock In
Write these down and train to them. Margins disappear when these drift.
- Dough weight per donut (oz)
- Glaze weight per donut (oz)
- Filling weight per donut (oz)
- Topping weight per donut (oz)
- Number of donuts per batch
Example 1: Classic Glazed Yeast Donut (24 Count)
Assumptions:
- Yield: 24 donuts
- Oil price: $1.00/lb (example)
- Packaging: $0.60 per dozen box
| Item | Amount | Unit Cost | Line Cost |
|---|---|---|---|
| Flour | 2.5 lb | $0.554/lb | $1.39 |
| Sugar (dough) | 0.5 lb | $0.985/lb | $0.49 |
| Eggs | 2 ea | $0.23/egg | $0.45 |
| Milk | 24 oz | $0.03/oz | $0.76 |
| Shortening (dough) | 0.25 lb | $1.00/lb | $0.25 |
| Yeast + salt | 1 batch | — | $0.15 |
| Glaze sugar | 0.5 lb | $0.985/lb | $0.49 |
| Glaze milk | 4 oz | $0.03/oz | $0.13 |
| Vanilla | 1 batch | — | $0.15 |
| Oil absorbed | 0.30 lb | $1.00/lb | $0.30 |
| Packaging | 2 boxes | $0.60/box | $1.20 |
| Total batch cost | $5.76 |
Cost per donut:
$5.76 / 24 = $0.24If waste is 6%:
$0.24 / 0.94 = $0.26 per sold donutExample 2: Filled Donut Upgrade
Add filling and topping cost per donut:
- Filling: $0.18
- Topping: $0.07
$0.24 + $0.25 = $0.49 per donutWith 6% waste:
$0.49 / 0.94 = $0.52 per sold donutPrice Targets (Use Your Actual Cost)
| Donut type | Effective cost | 20% food cost | 25% food cost | 30% food cost |
|---|---|---|---|---|
| Glazed | $0.26 | $1.30 | $1.04 | $0.87 |
| Filled | $0.52 | $2.60 | $2.08 | $1.73 |
If your menu price is higher, that is normal. Donut pricing usually covers labor, rent, and prep time beyond food cost.
Box Pricing: Dozen Example
Using the glazed donut cost above:
- 12 donuts: $0.26 x 12 = $3.12
- Dozen box: $0.60
Total cost = $3.72
Price at 25% food cost = $3.72 / 0.25 = $14.88Round to $14.99 or $15.00, not $12.00.
Donut + Coffee Combo Math
Coffee is a margin booster when portioned right.
Example using BLS coffee price:
- Coffee: $9.053/lb
- 1 lb yields ~40 cups
Coffee cost per cup = $9.053 / 40 = $0.23Add cup, lid, sleeve:
$0.23 + $0.18 = $0.41 per cupPair a $0.26 donut with a $0.41 coffee and price the combo for a 22% target:
($0.26 + $0.41) / 0.22 = $3.05Round to $3.25 or $3.50.
Waste Control (Quick Rules)
- Track hourly sales by donut type
- Reduce batch size for late-day production
- Turn unsold donuts into day-old boxes or crumbs
- Post a daily waste % and review weekly
Even a 5% waste swing can erase your best-selling margin.
Donut Costing Checklist
- Dough weight per donut locked (oz)
- Glaze weight per donut locked (oz)
- Filling weights documented
- Oil absorption assumption tested
- Waste % tracked weekly
- Box pricing based on cost per dozen + box
Related Guides
- US Bakery Cost Guide
- US Coffee Shop Pricing Guide
- US Menu Price Rounding Guide
- US Restaurant Portion Control Guide
- US Food Cost Calculator
- Recipe Costing Guide
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