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S’mores Pizza (START UP COSTS AND ASSETS

)

UNIVERSITY KIOSK
Estimated Sales for Year 1 =
CAPITAL EXPENDITURES:
Ingredients: (inventory-short term)
Crushed Grahams 33.50 per box (4.19 per slice)
Salt

1.00 per box (0.13 per slice)

Sugar

8.00 per box (1.00 per slice)

Dry Yeast

5.00 per box (.63 per slice)

Olive Oil

5.00 per box (.63 per slice)

Marshmallows

42.00 per box ( 5.25 per slice)

Chocolate Syrup

3.00 per box ( .38 per slice)

Pizza Box

5.00 per box

Plastic wrap

0.5 per slice

Variable cost per unit: Per slice – 12.71
Per box – 103.00

FIXED COSTS:
Equipment: (long term assets)
Oven

P 3,000.00

Pizza Dish

P 800.00

Food Mixer

P 2,400.00

OTHER EXPENSES
Annual Rent:
USC Kolks – P 120,000.00
Advertising and Promotion (Tarpaulin, Flyers, Social Media) P 3,000.00

535. Insurance and Licensing Fees P 15.71 = 31.10 .75 Fixed Cost for Number of Boxes Sold (590 boxes x 153.200 / 11245) = 19.84 x 590 boxes = 151.6 TOTAL COST PER UNIT = FC per unit + VC per unit Total Cost per slice = 19.23 + 12.000 Total estimated Fixed Cost for Year 1: 216.23 per slice x 8 slices/box) = 153.94 Total Cost per box = 103. of slices per box: 590 boxes x 8 slices/box = 4720 slices Estimated Fixed Cost per slice (216.200 Total estimated Number of Slices Sold for Yr 1: 6525 Total estimated Number of Boxes sold x no.408.00 Legal.60 TOTAL ESTIMATED COST OF GOODS SOLD FOR YEAR 1 = 359.5 COST OF BOXES SOLD = 256.84 COST OF SLICES SOLD = 31.944.000.475.84 per box Fixed Cost for Number of Slices Sold ( 6525 slices x 19.84 = 256.23) = 125.23 per slice Estimated Fixed Cost per box (19.84) = 90.94 x 6525 slices = 208.Labor Wages (per year) P 72.765.00 + 153.