TEACHER ANSWER KEY

Master Grading Ledger

THE SWEET LEDGER EXAM

Worked Solutions & Distractor Analysis • ACT CCRS WME 402

Total Points 100 Points Total

Points / Question 10 Points Each

Standard Alignment ACT CCRS WME 402

Passing Score 70% (7/10 Correct)

PEDAGOGICAL TEACHING NOTE: ACT WME 402 requires multi-step operations on fractions or percents. The most common errors result from students taking percentages of the *original* amount rather than the *remaining* amount, or incorrectly compounding discounts and taxes. Worked solutions highlight these key check-points.

1

A wedding cake is priced at $450.00. The baker offers a promotional 15% discount for ordering early. If an 8% sales tax is added to this discounted promotional price, what is the final cost of the cake?

A $359.10

B $382.50

C $413.10

D $418.50

E $486.00

SOLUTION: Step 1: Discounted Price $= \$450 \times 0.85 = \$382.50$. Step 2: Add Tax $= \$382.50 \times 1.08 = \$413.10$.
Distractor Check: B is the discount price without tax. D is the common error of additive percentages ($450 \times (1 - 0.07) = 418.50$).

2

On Saturday morning, the pastry kitchen baked a total of 240 artisan items. Exactly $\frac{1}{2}$ of these baked items were butter croissants. Of the butter croissants baked, precisely $\frac{3}{5}$ were chocolate-filled. How many chocolate-filled croissants did the kitchen make on Saturday?

A 36 pastries

B 72 pastries

C 120 pastries

D 144 pastries

E 180 pastries

SOLUTION: Step 1: Find total croissants $= 240 \times \frac{1}{2} = 120$. Step 2: Find chocolate croissants $= 120 \times \frac{3}{5} = \frac{360}{5} = 72$.
Distractor Check: C is the number of total croissants. D is the number of *non-chocolate* croissants ($120 \times \frac{2}{5} = 48$, subtracted from 240 by mistake).

3

Chef Pierre starts the morning shift with 80 pounds of flour. He uses 35% for bread dough, and then uses 40% of the remaining flour for sweet pastry dough. How many pounds are left at the end of the shift?

Calculation ledger (Model Teacher Solution)

Worked Solution

Step 1: Flour for Bread $= 80 \text{ lbs} \times 0.35 = 28.0 \text{ lbs used}$.
Step 2: Remaining Flour $= 80 - 28 = 52.0 \text{ lbs}$.
Step 3: Flour for Pastries $= 52 \times 0.40 = 20.8 \text{ lbs used}$.
Step 4: Final Remaining Flour $= 52.0 - 20.8 = \mathbf{31.2} \text{ lbs left}$.

Correct Answer:

31.2

pounds

Unit Exam Answer Key: Bakery Bookkeeping • ACT CCRS WME 402 Page 1 of 3

The Sweet Ledger • Master Key Decimals, Fractions & Percents

4

A single batch of cinnamon rolls requires $2\frac{3}{4}$ cups of whole milk. Head Pastry Chef Sofia wants to bake 6 batches of cinnamon rolls today. If the kitchen refrigerator contains exactly $14\frac{1}{2}$ cups of milk, how many additional cups of milk must she purchase?

A $1\frac{1}{4}$ cups

B $2$ cups

C $2\frac{1}{4}$ cups

D $4\frac{1}{2}$ cups

E $16\frac{1}{2}$ cups

SOLUTION: Step 1: Total Milk Needed $= 6 \times 2\frac{3}{4} = 6 \times 2.75 = 16.5 \text{ cups}$ (or $16\frac{1}{2}$). Step 2: Subtract milk on hand $= 16\frac{1}{2} - 14\frac{1}{2} = 2.0 \text{ cups}$.
Distractor Check: E is the total milk required before subtracting the supply on hand.

5

The ingredients to bake a dozen cupcakes cost the bakery $8.00. The bakery applies a markup of 250% to determine the retail price. At 6:00 PM, unsold cupcakes are sold at a 30% discount. What is the final discounted price?

A $14.00

B $19.60

C $20.00

D $21.00

E $28.00

SOLUTION: Step 1: Markup $= \$8.00 \times 2.50 = \$20.00$. Retail Price $= \text{Cost} + \text{Markup} = \$8.00 + \$20.00 = \$28.00$. Step 2: Apply 30% discount $= \$28.00 \times 0.70 = \$19.60$.
Distractor Check: E is the retail price before applying the 30% discount.

6

The kitchen prepared 15 gallons of pumpkin soup. They package it into jars that hold $\frac{3}{8}$ of a gallon. If 20% of the filled jars are donated, how many soup jars does the bakery have left to sell?

A 8 jars

B 10 jars

C 30 jars

D 32 jars

E 40 jars

SOLUTION: Step 1: Total jars filled $= 15 \div \frac{3}{8} = 15 \times \frac{8}{3} = 40 \text{ jars}$. Step 2: Jars remaining $= 40 \times (1 - 0.20) = 40 \times 0.80 = 32 \text{ jars}$.
Distractor Check: E represents total jars filled without the donation discount.

7

Last month, the electricity bill was $320.00. Due to a heatwave, electricity usage increased by 15% this month. In addition, a municipal utility tax of 5% is applied to this increased bill. What is the total final bill?

Calculation ledger (Model Teacher Solution)

Worked Solution

Step 1: Bill increase $= \$320 \times 0.15 = \$48.00$.
Step 2: Increased bill $= \$320.00 + \$48.00 = \$368.00$.
Step 3: Calculate 5% municipal utility tax $= \$368.00 \times 0.05 = \$18.40$.
Step 4: Final total $= \$368.00 + \$18.40 = \mathbf{\$386.40}$.

Correct Answer:

$

386.40

Unit Exam Answer Key: Bakery Bookkeeping • ACT CCRS WME 402 Page 2 of 3

The Sweet Ledger • Master Key Decimals, Fractions & Percents

8

Out of 120 customers who visited the pastry shop on Sunday morning, exactly $\frac{1}{3}$ of them ordered specialty espresso drinks, $\frac{2}{5}$ ordered house drip coffee, and the remaining customers ordered artisan herbal hot tea. How many of the customers ordered artisan herbal hot tea?

A 32 tea

B 40 tea

C 48 tea

D 72 tea

E 88 tea

SOLUTION: Step 1: Espresso customers $= 120 \times \frac{1}{3} = 40$. Step 2: Drip coffee customers $= 120 \times \frac{2}{5} = 48$. Step 3: Total Coffee $= 40 + 48 = 88$. Step 4: Tea Customers $= 120 - 88 = 32$.
Distractor Check: E is total coffee drinkers. B and C are espresso and drip totals respectively.

9

A corporate catering order costs exactly $180.00. The client adds a 15% tip. If the three delivery drivers split this tip money equally, how much tip money does each driver receive?

A $9.00

B $12.00

C $27.00

D $30.00

E $69.00

SOLUTION: Step 1: Total Tip $= \$180.00 \times 0.15 = \$27.00$. Step 2: Split among 3 drivers $= \$27.00 \div 3 = \$9.00$.
Distractor Check: C is total tip amount, neglecting the split. E splits total bill plus tip among 3 players ($\$207.00 \div 3$).

10

A supplier sells dark chocolate chips in 20-pound bags for $3.00 per pound. The supplier increases the bag size by $\frac{1}{4}$ of its original weight, while offering a 10% promotional discount on the standard price per pound. What is the total cost of one of the new, larger bags?

Calculation ledger (Model Teacher Solution)

Worked Solution

Step 1: New Bag Weight $= 20 \text{ lbs} \times \left(1 + \frac{1}{4}\right) = 20 \times 1.25 = 25 \text{ lbs}$.
Step 2: New Price per Pound $= \$3.00 \times 0.90 = \$2.70$.
Step 3: Total Cost of New Bag $= 25 \text{ lbs} \times \$2.70 = \mathbf{\$67.50}$.

Correct Answer:

$

67.50

CCRS WME 402 Diagnostic Rubric

Fractions Proficiency Check Questions: 2, 4, 6, 8, 10
Evaluate if the student successfully scaled, multiplied, and divided fractions. Look for proper conversion of mixed numbers (such as $2\frac{3}{4}$ to $\frac{11}{4}$).

Percents Proficiency Check Questions: 1, 3, 5, 7, 9
Evaluate compound operations (taxes, discounts, markups). Confirm the student compounded sequentially rather than using simple additive rates.

Multi-Step Flow Key Focus: Questions 3, 5, 7, 10
Ensure student did not miss step 2/3. In Q3 and Q5, check if they applied percent to the "remaining" value or the original starting base.

Unit Exam Answer Key: Bakery Bookkeeping • ACT CCRS WME 402 Page 3 of 3

Bakery Bookkeeping Answer Key

Bakery Bookkeeping Answer Key

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