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UNIT COST

PRICE

TOTAL COST
Qty.

Cost

6 pcs
cup
1 tbsp.
1 serve
2/3 cup

P 16.38
32.45
6.19
2.52
0.03
P 57.57

Direct Materials:
Oreo
Flour
Butter
Whipped Cream
Water
Subtotal

P 38.15
32.45
99.00
214.00
160.00

14 pcs
3/4 cup
16 tbsp.
1 bottle
1 m

P 2.73/pc
32.45/cup
6.19/tbsp.
2.32/serve
0.04/cup

Direct Labor

P 1.67

Factory Overhead:
Tissue

24.65

0.25/ pc

1 pc

0.25

Plastic Fork

22.75

50 pcs

0.46/ pc

1 pc

0.46

Paper Plate

34.50

50 pcs

0.69/ pc

1 pc

0.69

LPG

640.00

11 kg

58.18/ kg

10/day

10.00

Subtotal

P 11.40

Total Cost

P 70.64

Total Cost per serving


Mark-up
SELLING PRICE

P 7.06
P 2.94 (10%)
P 10.00