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Baking powder is typically dosed at 1.5-3% of flour weight and contains around 30% sodium bicarbonate with the balance acid and starch. Using bicarbonate alone requires a matched acid dosed by its neutralising value. Each gram of bicarbonate releases about 0.524 grams of carbon dioxide when fully reacted.
Baking powder
Baking powder = flour x rate %; bicarbonate equivalent = baking powder x 0.30
Acid requirement
Acid = bicarbonate x 100 / neutralising value
Unreacted bicarbonate leaves a soapy, bitter taste and a yellow crumb, and raises pH enough to affect colour and flavour. Excess acid gives a sour note and a tight crumb.
Single acting releases all gas on mixing; double acting uses a fast acid plus a slow heat-activated acid such as SAPP or SALP, giving lift both in the bowl and in the oven.