Depreciation - Plant, Property and Equipme

Estimated Life - years 5

Plant, Property and Equipment Cost per Unit

Espresso Machine 3,900.00

Espresso Grinder 4,500.00
Regular Coffee Grinder 2,100.00
Coffee Brewer 5,291.50
Decanters 550.00
Airpot 1,000.00
Smoothie blenders 1,300.00
Iced Tea Brewers 749.00
Iced Tea Dispenser 999.00
Hot water Dispenser 3,499.00
Ice Machine 2,100.00
Frothing Pitchers 410.00
Tea Barrel 1,100.00
Cooler 1,000.00
Electric Kettle 400.00
Cup Sealer 1,600.00
Whip Dispenser 400.00
Mixer 300.00
TOTAL
Business License and Mayor's Permit 5,000.00
Barangay Permit 500.00
BIR Permit 500.00
DTI 2,000.00
BFP Permit 649.00
Sanitary Permit 90.00
TOTAL 8,739.00
Office Supplies
Item Quantity
Ball pen 1
Record Book 1
Receipt 1
Espresso Tampers 1
Calculator 1
Scissors 1
Chair 3
Timer 2
Hairnet 4
Apron 2
Trash Can 2
Tape 1
TOTAL

Utilities
Particulars Monthly Amount
Electricity 2,100.00
Water 800.00
LPG 650.00
Wifi 1,700.00
TOTAL 5,250.00

Employee Salary
Employees Monthly Salary
Cashier 13,500.00
Barista 13,500.00
Head barista 15,000.00
TOTAL 42,000.00

Advertising, Promotional and Marketing

Particulars Quantity
Discount Coupons 40
Suggestion Box 1
Tarpulin 2
Flyers 10
FB Page 12
TOTAL

Cost of Goods Sold - Purchases (Selling Supplies and Raw Materials)

Product 1
Particulars Quantity
Pack of Straws 98
Pack of Takeout Platics 98
Tea Bag 3
Scoopers 3
Shaker 3
Sealer Film 12,000
Set of Measuring spoon 1
Pack of Cups 9,800
Sack of Sugar 25
Tea Net 2
Gallon of Nata De Coco 22
Tapioca 50
Gallon of Fructose 20
Tea 24
Sack of Creamer 18
Hershey's 75
Dark Choco 75
Okinawa 75
Strawberry 75
Cookies & Cream 75
Taro 75
Cheesecake Powder 75
Brown Sugar 75
Frappe 75
Wintermelon 75
Chocolate 75
Matcha 75
Redvelvet 75
TOTAL
Product 2
Particulars Quantity
Pack of Straws 95
Pack of Takeout Platics 95
Tea Bag 3
Scoopers 7
Shaker 3
Sealer Film 12,000
Set of Measuring spoon 1
Pack of Cups 9,500
Sack of Sugar 20
Tea Net 2
Gallon of Nata De Coco 18
Tapioca 45
Gallon of Fructose 8
Tea 19
Sack of Creamer 12
Hershey's 55
Dark Choco 55
Okinawa 55
Strawberry 55
Cookies & Cream 55
Taro 55
Cheesecake Powder 55
Brown Sugar 55
Frappe 55
Wintermelon 55
Chocolate 55
Matcha 55
Redvelvet 55
TOTAL
Product 3
Particulars Quantity
Pack of Straws 81
Pack of Takeout Platics 81
Tea Bag 3
Scoopers 7
Shaker 3
Sealer Film 9,000
Set of Measuring spoon 2
Pack of Cups 8,100
Sack of Sugar 15
Tea Net 2
Gallon of Nata De Coco 16
Tapioca 40
Gallon of Fructose 9
Tea 15
Sack of Creamer 9
Hershey's 50
Dark Choco 50
Okinawa 50
Strawberry 50
Cookies & Cream 50
Taro 50
Cheesecake Powder 50
Brown Sugar 50
Frappe 50
Wintermelon 50
Chocolate 50
Matcha 50
Redvelvet 50
TOTAL
Product 4
Particulars Quantity
Coffee Mugs 20
Epresso Cups 10
Tea Ball Infusers 20
Sugar Pourers 20
Sack of Creamers 20
Coffee Bean 55
Sack of Sugar 25
Kapeng Barako 50
Gallon of Vanilla Extract 10
Sack of Cinnamon 24
Pack of Caramel 25
Whip Cream 29
Paper Coffee Filter 8,400
Pumpkin Spice 15
Milk 20
TOTAL
TOTAL PURCHASES

OTHER OPERATING EXPENSES

Particulars Annual Amount
Lighter 300.00
Dishwashing 1,200.00
TOTAL 1,500.00

Unit Cost and Selling Price

Annual Production
Product
(Quantity)
Milk Tea - Small 9,744
Milk Tea - Medium 9,408
Milk Tea - Large 7,056
Coffee 8,400

Cost of Goods Sold - Ending Inventory

Annual Inventory
Product
Quantity
Milktea - Small 1,825
Milktea - Medium 2,555
Milktea - Large 1,096
Coffee 1,460
TOTAL

Sales Quantity
7,919
6,853
5,960
6,940

SIZES (PRODUCT)
Product 1 (small)
Product 2 (Medium)
Product 3 (Large)
Product 4(Coffee)
 MONTH
April
May
June
July
August
September
October
November
December
January
February
March
TOTAL
 Depreciation - Plant, Property and Equipment

Annual
Quantity Total Cost Depreciation/Accum
ulated
1 3,900.00 780
1 4,500.00 900
1 2,100.00 420
1 5,291.50 1058.3
1 550.00 110
1 1,000.00 200
1 1,300.00 260
1 749.00 149.8
1 999.00 199.8
1 3,499.00 699.8
1 2,100.00 420
1 410.00 82
3 3,300.00 660
1 1,000.00 200
1 400.00 80
1 1,600.00 320
2 800.00 160
1 300.00 60
33,798.50 6,759.70

plies
Price per Quantity Annual Amount
70.00 70.00
50.00 50.00
410.00 410.00
800.00 800.00
150.00 150.00
50.00 50.00
450.00 1,350.00
60.00 120.00
20.00 80.00
70.00 140.00
45.00 90.00
 25.00 25.00
3,335.00

Annual Amount
25,200.00
9,600.00
7,800.00
20,400.00
63,000.00

Annual Salary
162,000.00
162,000.00
180,000.00
504,000.00

al and Marketing
Price per Quantity Annual Amount
8.00 320.00
50.00 50.00
250.00 500.00
6.00 60.00
150.00 1,800.00
2,730.00

ng Supplies and Raw Materials)

1
Price per Quantity Annual Amount
50.00 4,900.00
90.00 8,820.00
50.00 150.00
15.00 45.00
150.00 450.00
0.25 3,000.00
50.00 50.00
1.25 12,250.00
270.00 6,750.00
40.00 80.00
560.00 12,320.00
95.00 4,750.00
1,500.00 30,000.00
375.00 9,000.00
 530.00 9,540.00
230.00 17,250.00
270.00 20,250.00
280.00 21,000.00
190.00 14,250.00
240.00 18,000.00
210.00 15,750.00
170.00 12,750.00
180.00 13,500.00
270.00 20,250.00
270.00 20,250.00
260.00 19,500.00
350.00 26,250.00
240.00 18,000.00
339,105.00
2
Price per Quantity Annual Amount
50.00 4,750.00
90.00 8,550.00
50.00 150.00
15.00 105.00
150.00 450.00
0.25 3,000.00
50.00 50.00
1.25 11,875.00
270.00 5,400.00
40.00 80.00
560.00 10,080.00
95.00 4,275.00
1,500.00 12,000.00
375.00 7,125.00
530.00 6,360.00
230.00 12,650.00
270.00 14,850.00
280.00 15,400.00
190.00 10,450.00
240.00 13,200.00
210.00 11,550.00
170.00 9,350.00
180.00 9,900.00
270.00 14,850.00
270.00 14,850.00
260.00 14,300.00
350.00 19,250.00
240.00 13,200.00
 248,050.00
3
Price per Quantity Annual Amount
50.00 4,050.00
90.00 7,290.00
50.00 150.00
15.00 105.00
150.00 450.00
0.25 2,250.00
50.00 100.00
1.25 10,125.00
270.00 4,050.00
40.00 80.00
560.00 8,960.00
95.00 3,800.00
1,500.00 13,500.00
375.00 5,625.00
530.00 4,770.00
230.00 11,500.00
270.00 13,500.00
280.00 14,000.00
190.00 9,500.00
240.00 12,000.00
210.00 10,500.00
170.00 8,500.00
180.00 9,000.00
270.00 13,500.00
270.00 13,500.00
260.00 13,000.00
350.00 17,500.00
240.00 12,000.00
223,305.00
4
Price per Quantity Annual Amount
355.00 7,100.00
165.00 1,650.00
25.00 500.00
15.00 300.00
530.00 10,600.00
293.00 16,115.00
270.00 6,750.00
255.00 12,750.00
220.00 2,200.00
170.00 4,080.00
150.00 3,750.00
 195.00 5,655.00
10.00 84,000.00
105.00 1,575.00
95.00 1,900.00
158,925.00
973,660.00

Unit Cost and Selling Price

Fixed and Variable Cost and
Unit Cost Mark-up
Expenses
492,498.75 50.54 18.46
401,443.75 42.67 36.33
376,698.75 53.39 35.61
312,318.75 37.18 12.82

nding Inventory
Unit Cost Annual Ending Inventory

50.54 92,242.43
42.67 109,023.04
53.39 58,512.16
37.18 54,283.97
314,061.61

Sales Percentage Variable Cost Per Size

21.6958904109589 64% 50.54
18.7753424657534 9% 42.67
16.3287671232877 7% 53.39
19.013698630137 20% 37.18
100%

Sales Percentage Breakeven Point per Product

64% 40,083
9% 5,813
7% 4,166
20% 12,396
 100% 62,458

NET INCOME
353,620.00
223,900.00
220,700.00
200,700.00
190,600.00
192,990.00
192,990.00
185,480.00
223,900.00
220,580.00
201,900.00
225,700.00
2,633,060.00
Net Book Values - End of Year

3,120.00
3,600.00
1,680.00
4,233.20
440.00
800.00
1,040.00
599.20
799.20
2,799.20
1,680.00
328.00
2,640.00
800.00
320.00
1,280.00
640.00
240.00
27,038.80
 Selling Price per Unit

69.00
79.00
89.00
50.00

Weighted Average Variable Cost Selling Price Weighted Average Selling Price
32.35 59.00 37.76
3.84 79.00 7.11
3.74 89.00 6.23
7.44 50.00 10
47.37 61.1
 Note 1: Sales
Quantity of Product
Product
Sold per Day
Milk Tea - Small 29
Milk Tea - Medium 28
Milk Tea - Large 21
Coffee 25
GROSS SALES
Less: Sales Discount
Sales Returns and Allowances
NET SALES

Note 2: Cost of Goods Sold

Particulars Annual Amount
Beginning Inventory -
Add: Purchases (Raw Materials + Selling Supplies) 973,660.00
Total Cost of Goods Available for Sale 973,660.00
Less: Ending Inventory 314,061.61
Total Cost of Goods Sold 659,598.39

Note 3: Operating Expenses

Particulars Annual Amount
Repairs and Maintenance 20,000.00
Office Supplies 3,335.00
Taxes, Duties and Licenses 90.00
Rent 15,000.00
Utilities 63,000.00
Employee Salary 504,000.00
Legal and Accounting Fees 5,000.00
Advertising, Promotional and Marketing 2,730.00
Depreciation Expense - Plant, Propert and Equipment (PPE) 420.00
Other Operating Expenses 1,500.00
TOTAL OPERATING EXPENSES 613,575.00

BREAK EVEN POINT

ote 1: Sales
Selling Price per
Daily Sales Monthly Sales Annual Sales
Unit
69.00 2,001.00 60,030.00 720,360.00
79.00 2,212.00 66,360.00 796,320.00
89.00 1,869.00 56,070.00 672,840.00
50.00 1,250.00 37,500.00 450,000.00
219,960.00 2,639,520.00
(Insert Amount)
(Insert Amount)
#VALUE!

ADDITIONAL NOTES:
SALES DISCOUNT Price deduction to promote products
SALES RETURNS AND ALLOWANCES Mga products na isinauli ng customers

MONTH NET INCOME

April 353,620.00
May 223,900.00
June 220,700.00
July 200,700.00
August 190,600.00
September 192,990.00
October 192,990.00
November 185,480.00
December 223,900.00
January 220,580.00
February 201,900.00
March 225,700.00
TOTAL 2,633,060.00
 CAPITAL CONTRIBUTION
Partner's Contributed Capital Amount Share Percentage
Trinilla, Nicole 250,000.00 25%
Reyes, Julianne Reign 100,000.00 10%
Patoltol, Rachel 25,000.00 3%
Tolibas, Marjo Kayeth 25,000.00 3%
Abellon, Catherine 20,000.00 0.02
Epana, Nicole 180,000.00 0.18
Goña, Jhullien 100,000.00 0.1
Lanorio, Mark Kenneth 70,000.00 0.07
Vizcarra, Christian 95,000.00 10%
Yumol, Dan Andrei 135,000.00 14%
(INSERT COMPANY NAME), CAPITAL 1,000,000.00 100%