1.

Raw Food Cost

Ingredients Qty/Unit Unit Price Exended Cost

Sugar 300 g P 50 / 1000 g P 15.00
Milk 720 ml P 42 / 370 ml P 81.73
Eggs 4 pcs P 7 / 1 pc P 28.00
Vanilla 10 ml P 380 / 475 ml P 8.00

P 132.73

No. of servings: ÷ 8

RFC: Php 16.59 / serving

2. Prime Cost

Labor cost

Cook > Php 537.00 ÷ 8 hours = P 67.13 / hour or hourly rate

Productivity > 2 servings / 30 minutes

> 1 hour = 60 minutes

> 60 min. ÷ 30 min. = 2 minutes

> 2 min. × 2 servings = 4 servings

> 4 servings / hour

> Php 67.13 / hour ÷ 4 servings / hour

> Php 16.78 / serving of crème caramel

Prime Cost = RFC + LC

= Php 16.59 + Php 16.78

= Php 33.37

3. Total Cost

= Prime cost + Overhead cost / serving

= Php 33.37 + Php 3.00 / serving
= Php 36.37 / serving

4. Selling Price

= Cost / serving
Cost

= 36.37
60 %

= Php 60.62

5. Selling price inclusive of 12% tax and 10% service charge

Tax – Php 60.62 × .12 = Php 7.27

 SC – Php 60.62 × .10 = Php 6.06

Total – Php 13.33

Selling Price ++ = Php 60.62 + Php 13.33

= Php 73.95 / serving of crème caramel