Raw Materials Quantity Unit Cost Total Cost

Cross Necklace 100 85 8,500

Rose Necklace 100 85 8,500
Spiral Cricle 100 85 8,500
Box 300 15 4,500
Sticker 300 2 600
Cards 300 2 600
Paper Bag 300 22 6,600
Cost of Raw Materials 37,800

Profit

Product name: Cross Necklace

Raw Materials Quantity Cost

Cross Necklace 1 85 pesos
Paper Bag 1 22 pesos
Box 1 15 pesos
Sticker 1 2 pesos
Cards 1 2 pesos
Total 126 pesos each

Mark-Up (30%-80%)70% 126 x .70 88.2

Selling price per piece 126+88.2 214 pesos