Schedule 1: Raw Materials

No. Item Description Quantity Unit Measure Unit Cost Amount

1 Burger Buns 10 pcs 5 50
2 Oil 1/5 Kilo 68 13.6
3 Paminta Powder Grams 12 2
4 Lutya 1/2 Kilo 20 10
5 Mafran Salad Dressing 1 Piece 15 15
6 Salt Grams 2 2
7 All-Purpose Flour 50 grams 57 2.85
Egg 1 piece 7 7
Onion piece 5 5
Garlic piece 2 2
Total 109.45

Schedule 1.2: Raw Materials

No. Item Description Quantity Unit Measure Unit Cost Amount
1 Banana 1 kilo 20 20
2 Oil 1/5 Kilo 68 13.6
3 Cheese pack 29.5 14.75
Total 48.35

Schedule 2: Direct Labor Cost

Number of Manpower required 1
Number of hours required per manpower 3
Total number of hours required 3
Labor rate (₱350/8) 43.75
Direct labor cost 43.75

Schedule 2.2: Direct Labor Cost

Number of Manpower required 1
Number of hours required per manpower 1
Total number of hours required 1
Labor rate (₱350/8) 43.75
Direct labor cost 43.75

Schedule 3: Factory Overhead Cost

Water 0.228
Electricity 0.6944444444
Fuel 1.4125
Others 0
Total overhead cost 2.334944444

Schedule 3.2: Factory Overhead Cost

Water 0.114
Electricity 0.6944444444
Fuel 0.70625
Others 0
Total overhead cost 1.514694444
Schedule 4: unit selling price
a. total manufacturing cost
direct materials cost 109.45
direct labor cost 43.75
factory overhead cost 2.33
total 155.53
b. yield 10
c. unit cost (a/b) 15.553
d. mark up (cx%) 9.4468922 (60.74%)
e. unit selling price (c+d) 24.9998922 or 25

Schedule 4.2: unit selling price

a. total manufacturing cost
direct materials cost 48.35
direct labor cost 43.75
factory overhead cost 1.51
total 93.58
b. yield 6
c. unit cost (a/b) 15.59666667
d. mark up (cx%) 4.679000001 (30%)
e. unit selling price (c+d) 20.27566667 or 20