Boker בוקר/בקר is morning. Bakar בקר means cattle, and when used in the context of food it means beef. Can cause confusion without nekudot, so context is important.
I'm no expert, but I'm fairly certain that "beef" is בשר בקר
Because just בקר by itself is morning.
Usually it's just בקר, but both are correct. Most people say בקר (backar) because it's shorter. Morning will be written בוקר (bocker) most of the time, בקר (still bocker) is a bit more formal way to write it. Fun fact: the word בוקר also means a cowboy.
No בוקר is morning there is a difference in spelling and in letters used to make up the word and its שורש/root of the word
Does it surprise you? In fact, all Semitic languages have thousands of cognate words.