True story. When I first started in the business I worked for a local butcher shop. Father and two sons. My title was "lifting engineer". Anything delivered to the store I lifted it in and then lifted it out. The closest the brothers would let me to cutting meat was slicing baloney on the weekends. However, I would watch and listen to what was going on.
Their store was a member of a coop so they did received meat prices via mail or when I picked up our meat orders at the coop warehouse. They never trusted the coop pricing so when Wilson delivered the fronts & hinds they took the prices off the invoice and simply doubled them on each quarter and that was the price they sold the cuts at. I call that "the kiss principle", (keep it simple stupid). LOL> They were in business for 50 years until they all died off.
One would say how could they have made any money. Well back in the day (1960's) they simply broke the quarters and cut every single piece bone in including the brisket and plate. The only ground beef they made to display in the service case was cheap fatty hamburg. If someone wanted ground chuck, round or sirloin you would have to tell them and they would grab a piece of meat of your choice form the meat case and grind it after they removed the bones. You ate the loss, not them.
All that being said I have attached photos of the very first yield test I ever did adopting the "kiss principle". So for the guys who never did a yield test you will see how really simple it is and it can be applied to everything from a banana to a carcass of beef.