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the way I read that spreadsheet is that the unit of measure is stated in column C (lbs. slabs, pints, etc). In column D, the 1/3 is the user input for the serving size you choose as a fraction of the unit measure in column 3. The 'cost per unit measure' in column D is the cost you input for the unit measure designated in column C.
Yep, what TN Q said. If pork butt costs you 2.09/lb you'd enter 2.09 in column D. If a slab of ribs costs $7.99, you'd enter 7.99 in column D. Column C is the unit of measure, column D is the cost per unit of measure.

The portion size in cell D4 is used to calculate the amount of meat required based on the number of meat choices in B4.

For example, if your portion size is 1/3lb with one meat choice for 30 people, it calculates you'd need 15.3lbs of PP, if you change the number of meats to 2, it calculates 7.6lbs.

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