Pizza

Particulars
Inchi (") Amount
Small 6" 70
Medium 9" 100
Large 12" 186

Variable Cost

Pizza
Particulars
Inchi (") Amount
Small 6" 67
Medium 9" 105
Large 12" 178
116.67

Sandwitch
Particulars
Type Amount
Small Egg 13
Medium Chicken 19
Large Beef 24
18.67

Burger
Particulars
Type Amount
Small Chicken 55
Medium Chicken Chees 68
Large Beef Chees 88
70.33

Fried Chicken
Particulars
Per (Checken) Amount
Small Wings 10
Medium 8/1 25
Large 4/1 40
25.00

Pizza Sandwitch
2,472,840 591,120
Total Variable Cost 7,529,400

Fixed Cost
Salary & Allowance 620000
Utility Bill 142000
Entertainment 25000
Stationary 11000
Equipment (Yearly Cost) 120000
Furniture (Yearly Cost) 42800
Decoration (Yearly Cost) 28800
Advertising cost 100000
Rent 240000
Total 1329600

if sales decrease by 10% if sales decrease by 10%

Sales (173880 unit 10630800
less: Variable Cos 7529400
Contribution Mar 3101400
Less:Fixes cost 1329600
88 Net Profit 1771800

if sales units if sales units

increase 10% decrease 10%
Sales (173880 units yearly) 11667348 9546012
less: Variable Cost 8224524 6729156
Contribution Margin 3442824 2816856
Less:Fixes cost 1329600 1329600
Net Profit 2113224 1487256
Pizza Sandwitch Burger
Daily Demand Type Amount Daily Demand Type Amount
13 Egg 11 25 Chicken 50
22 Chicken 17 35 Chicken Chees 70
17 Beef 23 30 Beef Chees 90

Pizza
Daily Demand Total Cost Yearly
16 1072 385,920
23 2415 869,400
19 3382 1,217,520
58 6869 2,472,840 483
173880
Sandwitch
Daily Demand Total Cost avearage
22 286 102,960 57.6667
36 684 246,240
28 672 241,920
86 1642 591,120

Burger
Daily Demand Total Cost
24 1320 475,200
38 2584 930,240
35 3080 1,108,800
97 6984 2,514,240
t
Fried Chicken
Daily Demand Total Cost
106 1060 381,600
72 1800 648,000
64 2560 921,600
242 5420 1,951,200

Burger Fried Chicken

2,514,240 1,951,200

61.14
Equipment (Yearly Cost 600000 120000 Sales (173880 units 10,630,800
Furniture (Yearly Cost 214000 42800 less: Variable Cost 7,529,400 43.30
Decoration (Yearly Cos 144000 28800 Contribution Margi 3,101,400 17.84
Less:Fixes cost 1,329,600
Net Profit 1,771,800
Ntoe: In deprection I like to follow State Line Method . Total eastimeted life time is 5 years.

173880
156492
if sales decrease by 10% 9546012
Sales (156492 units yea 9546012 6729156
less: Variable Cost (15 6729156
Contribution Margin 2816856 3477600
Less:Fixes cost 1329600
Net Profit 1487256

if variable cost variable if sales price if sales price

decrease 10% increase 10% increase 10% decrease 10%
10630800 10630800 11667348 9563400
6781320 8172360 7529400 7529400
17412120 18803160 4137948 2034000
1329600 1329600 1329600 1329600
16082520 17473560 2808348 704400

Sensitivity Analysis
20000000
18000000
16000000
14000000
12000000
10000000
8000000
6000000
4000000
2000000
0
if sales units if sales units if variable cost variable if sales price if sales price
increase 10% decrease 10% decrease 10% increase 10% increase 10% decrease 10%

Sales (173880 units yearly) less: Variable Cost

Contribution Margin Less:Fixes cost
Net Profit
Burger Fried Chicken
Daily Demand Per (Checken) Amount Daily Demand
22 Wings 10 100
40 8/1 25 64
30 4/1 40 60

43
 8,859,000
10,630,800

61

43
18

e if sales price
% decrease 10%