COSTING OF PUTOLICIOUS

ITEM
Cake flour
Sugar
Egg (white)
Cheese
Baking powder
Baking soda
Paper cups
TOTAL

QUANTITY
1 kl
1 kl
12 pcs
pack
1 tbsp
1 tbsp
75 pcs

UNIT COST
44.00
52.00
5.00
21.00
3.00
1.50
0.05

TOTAL COST
44.00
52.00
60.00
21.00
3.00
1.50
3.75
P 185.25

PRODUCTION MARK-UP
Total Cost
Yield
Cost per unit
Mark-up (103%)
Selling price

185.25
75
2.47
2.53
P 5.00

We used mark-up pricing to identify the price of the product. The computation
of the costing of product arrived at P 185.25 that can produce 75 pieces of puto that
has a 2.47 unit cost, added by a 103% or 2.53 mark-up with a total of 5.00 as its
selling price.

PROJECTED TOTAL COST

RAW MATERIALS
The proposed product has six main ingredients in creating Putolicious.
ITEM

Cake Flour
Sugar
Egg (white)
Cheese
Baking Powder
Baking Soda
Paper Cups

UNIT OF
MEASUREME
NT
10kl
10kl
4 trays
5 packs
1 pack
1 pack
2 packs
TOTAL

UNIT COST

WEEKLY

MONTHLY

P 44.00
52.00
150.00
42.00
10.25
25.00
44.00

P 1,320.00
1,560.00
1,800.00
630.00
10.25
25.00
88.00
P 5,433.25

P 5,280.00
6,240.00
7,200.00
2,520.00
41.00
100.00
352.00
P 21,733.00

EQUIPMENT
Item
Electric Mixer
Steamer (36cm)
Stove

Quantity
2
3
3
TOTAL

Unit Cost
P 780.00
932.00
150.00

Total Cost
P 1,560.00
2,796.00
450.00
P 4,806.00

OFFICE SUPPLIES
Item
Logbook
Pen
Calculator

Quantity
2
10
1
TOTAL

Unit Cost
60.00
7.00
255.00

TOOLS AND UTENSILS

Total Cost
120.00
70.00
255.00
P 445.00

Item
Chopping Board
Knife
Spatula
Mixing Bowl
Tray
Measuring Cup
Plastic Moulder

Quantity
1
1
2
3
3
1 set
108 pcs

Unit Cost
20.00
30.00
69.00
149.00
110.00
79.00
5.00

Total Cost
20.00
30.00
138.00
447.00
330.00
79.00
540.00

Canister

10
TOTAL

100.00

1000.00
P 2,584.00

PERMITS AND LICENSES

Permits/Licenses
BIR
Sanitary Permit
Mayors Permit
Barangay Permit
TOTAL

Cost
500.00
150.00
500.00
60.00
P 1,210.00

PACKAGING
Item
Plastic
Wrapper (100
pieces)
TOTAL

Price
5.00

Unit Cost
0.05

Daily Cost
37.50

Monthly Cost
450.00

P 450.00

Total Projected Cost

Equipment
Tools and Utensils

4,806.00
2,584.00

Raw Materials
Transportation
Office Supplies
Packaging

21,733.00
500.00
445.00
450.00

Permits and Licenses

Total Projected Cost

1,210.00
P

41,728.00

Projected Income Statement

For the year ended December 2016

SALES

540,000

Less: Cost of Sales (108,000 x P 2.47)

Gross Profit

266,760
273,240

Operating Expenses
Salaries
Transportation
Permits and Licenses
Packaging
Office Supplies
Total Operating Expenses

120,000
6,000
1,210
5,400
445
133,055

Net income before income tax

Tax Payable (30%)
NET INCOME

140,185
42,055.50
P

98,129.50

ACCOUNTING TOOLS

Return of Investment

ROI

Net Income
Investment
98, 129. 50
41, 728

2.35%

Investment
Net Income

Payback Period

Payback Period

41, 728
98, 129. 50

0.43 or 4 years