COMPUTATION FOR THE PRODUCT

RAW MATERIALS BREAKDOWN

INGREDIENT PRICE CONTEN NEEDED TOTAL CONTENT NEEDED
S T (WHOLE) PRICE PER UNIT
BEETROOT 70/kilo 500 ml per 1 kilo 70.00 34 tbsp. 2 tbsp.
kilo
CUCUMBER 70/kilo 1000 ml per 1 kilo 70.00 68 tbsp. 1/ ½ tbsp.
kilo
SUGAR 50/ - 1 kilo 50.00 67 tbsp. 2 tbsp.
kilo
CALAMANSI 60/ 500 ml per 1 kilo 60.00 34 tbsp. 1 tsp.
kilo kilo
OLIVE OIL 145.90/ 250 ml per 2 bottles 292.00 34 tbsp. 1 tbsp.
bottle bottle
VANILLA 37.11/ 20 ml per 9 bottles 334.00 36 tsp. ½ tsp.
EXTRACT bottle bottle
HONEY 498.00/ 680 g per 1 bottle 498.00 136 tsp. ½ tsp.
bottle bottle
SUB TOTAL: 1,374.00
PACKAGING – 340.00
TOTAL: 1,714.00
34 UNIT PRODUCED PER DAY

PRODUCT COSTING
UNIT VARIABL FIXED TOTAL UNIT MARK SELLING
PRODUCE E COST COST COST COST UP PRICE
D
Per Day Raw Rent + Variable Total Cost 60% Unit Cost
Materials + Utilities Cost + / Unit Mark - + Mark
Direct Fixed Produced Up Up
Labor Cost Cost
34 3,714.00 200 3,914.00 115.12 69.07 184.19 or
189.99

FIXED COST
UTILITIES 6, 000 per month 200 per day
VARIABLE COST
RAW MATERIALS 51,420.00 per month 1,714.00 per day
DIRECT LABOR COST 60,000.00 per month 2,000 per day (5 employees,
 400 per day)

PRODUCTION
ESTIMATED ESTIMATED SALES
PRODUCTION
PER DAY 34 6,799.99
PER MONTH 1,020 203,989.80
PER YEAR 12,244 2,447,877.60

MACHINES PRICE QUANTITY TOTAL PRICE

NEEDED
MIXER 23,652.00 2 47,304.00
(KITCHENAID)
FREEZER 21,499.00 1 21,499.00
(WHIRLPOOL)
JUICER 16,908.00 2 33,816.00
(OMEGA J8006HDS)
TOTAL: 102,619.00

COMPUTER PRICE QUANTITY TOTAL PRICE

HARDWARE NEEDED
COMPUTER SET 16,800 2 33,600.00
DELL I7 3770
4082 2,326,237.56 1,591,597.56 1,469,280
36,732 775,539.18 530,619.18 489,840

5,387,115.12
TOTAL: 33,600.00

POINT OF SALE PRICE QUANTITY TOTAL PRICE

HARDWARE NEEDED
THUNDERBOLT
33,999.00 1 33,999.00
SMARTPOS
TOTAL: 33,999.00

NAME SALARY QTY. MONTHS TOTAL

C.E.O 25,000 1 12 300,000
VICE 15,000 5 12 900,000
 PRESIDENTS
FINANCIAL
10,000 1 12 120,000
MANAGER
ADVERTISING
10,000 1 12 120,000
MANAGER
PRODUCTION
10,000 1 12 120,000
MANAGER
FACTORY
12,000 5 12 720,000
EMPLOYEES
TOTAL: 2,500,000