Ariane Janelle Pineda

Best Shaira Valencia

Izzah Marie De Vega
Rhea Zagada

1. Depreciation table
Production
1. gas
2. pan
3. baking pan
4. spatula
5. measuring
spoon
Total :

Non production
1. scissors
ToTal :

Amount
P 300
300
50
50
50

Salvage
value
P 100
100
15
20
30

Depreciatio
n cost
200
200
35
30
20

EUL
.5
3
3
3
3

Depreciatio
n
P 400
66.67
11.67
10
6.67
P 495.01
Depreciatio
n expense
production

amount

Salvage
value
5

P20

Depreciatio
n cost
15

EUL
2

Depreciatio
n
P 7.5
P7.5
depreciatio
n expense
non
prodution

2. Sales Schedule In Units

Month
January
February
March
April
May
June
July
August

Number of Days
31
28
31
30
31
30
31
31

Pieces
100000
100000
100000
100000
100000
100000
100000
100000

total
3100000
2800000
3100000
3000000
3100000
3000000
3100000
3100000

September
October
November
December
Total :

30
31
30
31

100000
100000
100000
100000

3000000
3100000
3000000
3100000
36,500,000
macapuno

X
2 Php
P 73,000,000
3. Product Costing For A Year

DM/u
DL
OH

P 211600
18400
1,026.51

SALES

73,000,000

COGS
DM
DL
OH

211600
18400
1,026.51
231,026.51

GROSS PROFIT

136973.49

Direct Material
Direct material
1. Milk
2. Sugar
3. Macapuno
4. Chocolate
5. cornstarch
6. Strawberry
7. Candy sprinkles
Total direct materials:

Quantity
1 pack
1 kilo
4 pcs
2 bars
1/8 kilo
1/8 kilo
1 pack

Total amount
50
50
120
40
10
60
40
P 360

Ingredients:

Direct Labor

Milk
Sugar
Macapuno
Cornstarch

P50
50
120
_10__

Total:

230

400 pcs. = 0.575 x 368,000 = P 211,600

40 x 4 = 160 x 1/8 = 20

400 units = 0.05 x 368 000 = P 18,400

Overhead
Rent
Utilities
Depreciation
Packaging
Total:

300
200
502.51
___24_______
1006.51