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FINANCIAL DATA FOR THE

BUSINESS PLAN
PROJECT COSTS

Machinery, equipment and tools 2,000

Cart improvements 5,000

Stores furniture and equipment 2,000

Working capital
provisions 10,000

Total Project costs 19,000


DIRECT MATERIALS COSTS FOR 200 g
Direct Materials QTY UNIT UNIT PRICE AMOUNT
Rice Grains 1 kg 40 /kg 40.00
Cocoa Powder 1/2 kg 20 /kg 27.00
Sugar 1/2 kg 22 /kg 90.00
Creamer 200 g /g 52.00

Sub-total 209.00
INDIRECT MATERIALS COSTS FOR 200 g
Indirect Materials QTY UNIT UNIT PRICE AMOUNT
Packaging 10pieces 12/pc 120.00
Sub-total 209.00

Total Direct and


Indirect
costs 329.00
SELLING PRICE COMPUTATION

Total Variable Manufacturing costs 329.00

Mark-up factor 2.8

Selling Price (for 200 grams) 921.2

Selling Price per gallon 400.00

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