Baker’s percent, as the name implies, makes working with baking
formulas much easier.
In the corn tortilla formula using baker’s percent, the flour is the masa
(2 cups = 228g = 100%). The other ingredients are water (1 cup = 237g =
103.9%) and salt (1 tsp = 6g = 2.6%).
If you want to use 10 kg of masa in your new formula, you would have to
calculate the ratio of masa in your current formula to the new amount
(.228 kg/10 kg), and then use that ratio to determine the amounts of the
other ingredients. If your formula is in Baker’s percent, the
calculations are simplified immensely. In this example, you would
multiply the baker’s percent of each ingredient times the amount of masa.
The formula is 10 kg masa (100%), water = (103.9% * 10 kg) = 10.39 kg, and
salt (2.6% * 10 kg) = .26 kg.
It is also simple to calculate new formula amounts based on a limiting
ingredient. Suppose you only have 100g (.10 kg) of salt and you want to
determine how much dough you can make based on the amount of salt that you
have. Divide the amount of the ingredient by the baker’s percent of the
ingredient (.10 kg/2.6% =.10 kg/.026 = 3.85 kg). The result is the amount
of flour you will need (3.85 kg). The water is figured as before,
multiply the amount of flour by the baker’s percent of the water (103.9% *
3.85 kg = 4.00 kg). The new formula would be masa, 3.85 kg, water 4.00
kg, and salt .10 kg.
You may also use the baker’s percent to figure new formula amounts based
on a new batch size (as opposed to a single ingredient). In this example,
a single batch weighs 471 grams. Suppose you want to make a 1 kg batch.
Divide the new batch size by the total formula percent (100% + 103.9% +
2.6% = 206.5%): 1 kg/206.5% = 1 kg/2.065 = .484 kg. The result is the
amount of flour you will need (.484 kg or 484g). Water is 484g * 103.9% =
503g. Salt is 484 g * 2.6% = 13g. The total formula weight is 484g +
503g + 13g = 1000g (1 kg).