ChefSums: Recipe Costing & GP

BLT sandwich: how much it costs to make, per serve

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BLT sandwich costs £0.71 a serve in ingredients, from UK pack prices dated 25 October 2026. To reach 68% GP, the UK food benchmark, it needs to sell for at least £2.66 including 20% VAT (£2.22 without).

Bacon, lettuce and tomato on toasted thick white bread with mayonnaise: three rashers of back bacon, served hot. Costed from JJ Foodservice prices read on 25 October 2026.

Ingredients per serve£0.71
Lowest price · 68% GP£2.66 inc VAT (£2.22 ex)
Premium · 75% GP£3.41 inc VAT (£2.84 ex)

The lowest price is the one that just reaches 68% GP, the UK food GP benchmark (UKHospitality × Christie & Co, 2022: 65.9–69% food GP across every segment). It covers the ingredients at a normal margin, not staff, rent or energy, and most cafés, pubs and takeaways charge more for simple dishes. Check what places near you charge. GP is worked out on the ex-VAT price.

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Ingredients and cost, one serve

IngredientPack pricePack sizeUsedCost
Thick white bread, 2 slices£1.59800 g88 g£0.17
Back bacon, 3 rashers£8.992270 g75 g£0.30
Iceberg lettuce£8.7910 each0.04 each£0.04
Tomato£11.996000 g60 g£0.12
Mayonnaise£11.495000 ml15 ml£0.03
Salted butter£29.995000 g8 g£0.05
Total£0.71

Cost per line is pack price × (amount used ÷ pack size), the same sum the tool runs. Change one pack price and every line that uses it moves.

What it really costs: waste and staff time

Ingredients£0.71
Waste allowance, 5% (trim, ends, the odd one binned)£0.04
Staff time: 4 min hands-on per serve at £12.71/hr + 25% on-cost£1.06
Food, waste and staff per serve£1.81

At the lowest price (£2.22 ex VAT) that is 82% of the price, before rent, energy and everything else. Many UK sites aim to keep food plus staff (prime cost) at or under 60–65% of sales. The staff line counts hands-on prep only, not unattended cooking, and uses the April 2026 National Living Wage; put your own rate, minutes and waste in the calculator's real cost section or the prime cost calculator. Every dish side by side: the UK dish cost index.

Method

  1. Grill the bacon until crisp at the edges.
  2. Toast and butter the bread and spread one slice with mayonnaise.
  3. Layer the lettuce, sliced tomato and bacon, close and cut.

Where the prices came from

JJ Foodservice collection prices (single-unit price, no multi-buy tiers), read on 25 October 2026. Prices are as listed; JJ does not label VAT on most lines, and most raw food is zero-rated in the UK while alcohol and some ingredients carry standard-rate VAT. Your supplier's price is the one that matters: open the recipe and type it in.

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