BORO CHICHARON

Proponents:

Gade, Jigi

Bacor,Andjielyn

Catuday,Hazel Carol

Quial,Fernalyn

Roluna,Nicamel

GRADE 12 ABM-B
 I TABLE OF CONTENTS

I. Table of contents

II. EXECUTIVE SUMMARY

 Marketing Aspect

 Production Aspect

 Management Aspect

 Financial Aspect

 Collaboration of stakeholders’ (Organization/ACP, Beneficiaries, etc.)

III. ORGANIZATION/ACP/PROPONENT OVERVIEW

 History, Structure and Organization

 Strategic Direction

 People are relevant skills and expertise

 Address/Location

IV. INTRODUCTION

 Background Information

 Purpose and objectives of the proposed business/project

 Direct and indirect beneficiaries

 Brief description of the proposed business

V. THE PROPOSED BUSINESS/PROJECT

A. MARKETING PLAN

 Analysis of the product

 Products or services to be offered

 Brand strategy

 Distribution strategy

 Product strategy

 Pricing strategy

 Promotion strategy

 Prospective buyers

B. PRODUCTION PLAN

 Production cycle

 Plant/workplace

 Raw materials

 Facilities required and their production capacity

 Personnel

 Safety and health

 Productivity

 Space

C. MANAGEMENT PLAN

 Composition of Project Management Team

 Specific Duties and Responsibilities

 Organizational Structure
  Tasks Assigned to Production Workers

 Specific Training Needs

D. FINANCIAL PLAN

 Monthly working capital requirement

a. cost of direct raw material

b. cost of direct labor

c. overhead cost

d. capital outlay

e. pre-operating cost

A. financial statement (three (3) pear period

 Income statement

 Cash flow statement

 Balance sheet statement

E. STAKE HOLDERS
II.EXECUTIVE SUMMARY
 III. ORGANIZATION/ACP/PROPONENT/OVERVIEW

History Structure and organization

Boro Chicharon is made up authentically because it is part of the curriculum, beyond

that, Boro Chicharon immerged based on our likes. Most of us really love chicharon therefore

we have decided to make a chicharon out of “tarukog” which is abundant here in Borongan

City.

The business is operated by grade 12 ABM-B students. We are also the one to operate

the business on its daily basis. Aside from that, the proponent of the business has background

knowledge way back in grade 11. We have acquired organization and management,

entrepreneurship and Fundamental of Accounting 2 that would be an asset to efficiently run

the business. The knowledge we have acquired will lead us to the success of our business with

of course the help of Almighty God. Each member of the business partnership would be a part

of the business operation with their respective organizational position

The business will have general manager to monitor the overall process such as

operational, marketing, sales and financial status of the business.

Strategic Direction

MISSION:

Our mission is to continuously grow through innovation and dedication to excellence

we provide the ultimate tea experience with the highest quality product.

VISION:
 Our vision is to serve everyone better than anyone e4lse to become one of the trusted

brands globally.

People and Relevant Skill and Expertise

Position: General Manager

Skill Requirements:

 Managing skills

 Technical Skill

 Interpersonal Skill

 People Management Skill

 Negotiation Skill

 Communication skill

 Goal-oriented

 Time conscious/management skill

 Analytical and decision making skills

Position: Sales Manager

Skill Requirements:

 Goal-oriented

 Analytical and decision making skills

 Managing skills
  Logical skills

 Time management skills

 Technical Skill

 Interpersonal Skill

 People Management Skill

 Negotiation Skill

Position: Production Manager

Skill Requirements:

 Goal-oriented

 Time conscious/management skill

 Analytical and decision making skill

 Technical Skill

 Interpersonal Skill

 People Management Skill

 Negotiation Skill

 Communicated skill

 Managing skill

Job Title: Marketing Manager

Skill Requirements:

 Goal-oriented

 Analytical and decision making skills

 Managing skills

 Logical skills
  Time management skills

 Technical Skill

 Interpersonal Skill

 People Management Skill

 Negotiation Skill

Address/Location

Our business will be located at Bay-bay Boulevard in between of I LOVE BORONGAN

Bay-bay boulevard is a perfect location, became the number would be the higher considering

the number of people, aside from that Bay-bay boulevard is a place for hangings out with

friends, refreshments and bonding’s with loved ones, therefore the plane would be a great factor

for the business success.

 IV. INTRODUCTION

Background Information

Borongan City is abundant sea creature such as abalone, chiton, fish, and other sea

shell. Chiton (sea cradle) has many outcomes as dishes such as salad, viand, appetizer, and

others. Eastern Samar has the total production of 42.37% when it comes to the produced

product. In relation with this information we have decided to innovate chiton (sea cradle) into

a chicharon that is healthy to the target health conscious costumers. Instead of wanting

chicharon that made of meat that is high in cholesterol innovation comes into Chiton (sea

cradle) as chicharon with malunggay and ampalaya with three variety of flavor. Chiton (sea

cradle) are good in preventing osteoporosis, infection, anti-oxidant and rich in minerals,

phosphorus. Ampalaya helps in maintaining blood sugar levels, lower bad cholesterol levels,

for glowing skin, cleanses the liver, helps in weight loss, and boost the immune system.

Malunngay leaves is also present in the Chicharon de Boro that is also rich in calcium,

phosphorous, anti-inflammatory, reduction in blood sugar and in cholesterol. Chicharon de

Boro is a healthy snack with delicious taste.

Purpose and Objective of the Proposed Business/Project

 The legitimate purpose of our business is to provide a product that is healthy and

affordable that people needs and wants that makes our product more profitable. Chicharo de

Boro can be highly recommendable to those customers that is health conscious since sea

creature like chiton and the added ingredients such as the malunggay and the ampalaya is

known for bringing nutrients that can surely help our body healthy. In producing the product,

it needs a minimum capital requirement. Any capital that the firm obtains will be used to

promote our business plan this will serve as guide to make the business happen.

Direct and Indirect Beneficiaries

This proposed business Chicharon de Boro includes direct and indirect beneficiaries.

Direct beneficiaries are those consumers who are looking for delicious snack and those who

are health conscious. Because nowadays most consumers prefer healthy and delicious product

in order for them to live longer while enjoying the goodness of life through variety of healthy

foods.

Traditionally chiton is derivable for dishes from which is good for viand wereis cut

the water was often discarded so once of the indirect beneficiaries of this product are those

sellers of chiton because of our demand in chiton. They can sell it to make a marketable

product and from that they can earn extra income. And for those barangays that have chiton

in their place, they can also earn profit.

Brief Description of Proposed Product

 Chiton (Tarukog) are ubiquitous and abundant in Borangan Ctiy wherein it is made in

variety of dishes. Based on our research Borongan City have small islands and these islands

are abundant in chiton and it has different businesses built out of these sea creatures. Aside

from that, Chicharon is one of favorite snacks of filipinos now a days there for our group have

decided to make chicharron out of chiton that is healthy and delicious. Chicharon de Boro will

serves us not just good quality but healthy. Chicharon de Boro is not just a typical chicharron,

it is healthy because it combined with malunggay and ampalaya with three varieties of flavored

such as cheese, spicy and salted chacharon.

The product has healthy ingredients because malunggay and ampalaya are rich in

nutrients needed in our body. We want to ensure that in every finished product will be a

memorable, delicious and a price with quality friendly at most satisfaction.

The mission of our product is to greatly serve the people with passion and serve them

the uniqueness of taste in our product. Our vision is to seek where in the product will be trusted

in not just in Borongan City but also in neighboring provinces.

 V. THE PROPOSED BUSINESS/PROJECT

A. Market plan

Analysis of the Market

People love chicharon as their snacks while chitchatting with love ones. Teenagers are

the number one or the leading consumer of chicharon. Some people are health conscious to the

point that they don’t want to eat chicharon that are in high cholesterol content and most of the

chicharron in Borongan offers the same products. Most of the common problem of the

consumer when it comes to chicharon is the taste of it. According to the research in University

of the Philippines conducted by Edwardo Malinao, there are almost 80% of people who eat

chicharon, with this market analysis Chicharron de Boro with its health benefits would really

fit in the market because it is healthy and delicious that will surely love by the consumer.

Competitors

Boro Company don’t have specific name of competitors, however Borongan has micro

business competitors who are selling chicharron made of meat. Indirect competitors include

national company who are manufacturing junk foods like Mang Juan, Oishi etc. The
aforementioned competitors do not offer same products we have. But of course we have

different strategies to run our business well and to give enjoyment towards the customers.

Therefore, we have made a healthy chcharon with variety of flavored at low price however in

high quality.

Positioning Map

High Quality

Chicharon de Boro National Products

High Price
Low Price

Micro Businesses

Low Quality

Chicharon de Boro when it comes to positioning map, it offers services that are of

high quality however in low price. The competitors offers services its either low price in low

quality or high price, hence it our advantage to offer satisfying Chicharon.

S.W.O.T ANALYSIS

STRENGHT

 Safe product

Strategy: Approved by DTI, FDA permit and sanitary permit

 Health conscious consumer

Strategy:

 Main ingredients are abundant here in Borongan

 Strategy: Since “Tarukog” is abundant here we can get discounted raw materials and

sell our product with low price

 Flavored “tarukog” chicharon

Strategy: Make an advertising about the different flavored and its health contain

WEAKNESSES

 Lack of brand recognition

Strategy: Novice in business industry and good relationship to the customer

 Freshness of the product

Strategy: We make sure that our raw materials are fresh

OPPURTUNITIES

 Customer’s Demand

Strategy: Nowadays, people are with trends of tasting foods. So we come up with this

kind of business to meet their demand.

 Effective proportional tools

Strategy: Using social media are effective tools to be used in promoting the business,

we used social media, since a lot of people are now engaged in it.

THREATS

 Competitors

Strategy: Since our business is just a new business in this field of economy. We

should competitively promote our business to have advantages.

 Natural phenomena
 Strategy: Raw materials, like Sea cradle is hard to find especially when there is typhoon

or other natural phenomena. Supply of sea cradle will be shortened with this case. In

order to maintain our product of business, we can import this raw materials from other

areas.

P.E.S.T ANALYSIS

POLITICAL

Section IX, Article XVI provides that the state shall protect consumers from

substandard or hazardous products.

Presidential Degree No. 856/code on Sanitation of the Philippines

a. Undertake the promotion and preservation of the health of the people and raise the

health of the health standards of individuals and communities throughout the

Philippines

b. Sanitation requirements of good establishments and refuse collections and disposal

system cities and municipalities.

Republic Act No.3720 Section 2

It is here by declared the policy of the food establishments to insure safe and good

quality supply of food.

Federal Labor Law

Protects specific employee rights, including the right to minimum wage, protection

against certain types of discrimination and harassment.

ECONOMICS
Inflation Rate

Rapid increase in the general level of goods and services in an economy over a period

of time. This factor affects the price of ingredients of our product offered and salary of the

employees.

The firm have already prepared possible action to this such as price and the evaluation

of alter natives, that would lessen cost and maintained the quality and profitability.

Cost of Labor

The labor cost is the overall compensation paid to employee by an employer, this

factor could be addressed to maximization of production made for the sales to increase in

order to compensable regarding on what they have worked.

SOCIOCULTURAL

These are the following sociocultural factors that might affect the business

Spending Habits in today’s real world

Money is essential and plays a big part in the purchase of other customers and would

make them patronize our service offered. Therefore, in order to combat this problem, we have

lower the price of our product to the lowest possible price that increase the quality of it.

Attitude Toward the Quality of Products Offered

We make sure that the products offered are of quality and can satisfy every valuable

customer.

We will integrate new taste of chicharon in high quality but in a low price and a

healthy snack that will surely satisfy the customers.

Health Conscious Customers

 Eating such as chicharon made of meat and chicken is high in cholesterol that some

of the customers refuse to eat. Chicharo de Boro main ingredients is Chiton(sea cradle) that

has beneficial effects to the health and malunggay that also rich in minerals such as amino

acid, anti-inflammatory in compounds vitamins , anti-oxidants and other nutrients through

these ingredients it is surely be loved by the target customers.

TECHNOLOGICAL

Access to advance technology that will help to increase the quality and the production

of our product without risking the quality of our products and safety of our customers.

High technology are essential for the products to be of high quality that will satisfy

the customers.

Product or Services to be Offered

Quality- “the quality of our product reflects our brand personality’’ approval and the patronage

of buyers will be proof heat our product excels.

Affordability- “work more than its cost”. Everyone can surely purchase our product to its

inexpensive cost. Customer can save money while receiving high quality products. In order to

save money, the entrepreneurs will use law cost materials yet high quality to deliver product to

customers with their budget.

Brand Strategy

Chicharon de Boro which is the combination of chiton (tarukog), malunggay and

ampalaya became unique because instead of making tarukog as dishes.

Coconut tea has an advantage against competitor because it has no chemical added .It

is good source of several nutrients such as anti-oxidant properties, benefits against diabetes, it

help to prevent kidney stone, support heart health, it reduces blood pressure, and delicious

source of hydration because coconut water is slightly sweet with a subtle, nutty flavor.

Distribution Strategy

Boro Company will be producing 500 packs of chicharron every day. Our Chicharon de

Boro is available to deliver to our potential customers. We have our delivery schedule, wherein

we deliver our product everyday 8am to 10pm. We prefer everyday deliver because we will

sell products to our customers throughout Borongan, aside from that we do not just deliver our

product to ESNCHS but well we deliver the whole Borongan City. In everyday we have our

different schedule to deliver our product to our customers. And we assure that our delivery will

be safe and trustworthy. We have our different modern of selling, we do accept cash and credit

on selling our product.

Product Strategy

In this, the company directly supplies the product to the retailer or intermediaries like

small businesses and hotels as souvenirs which help us to save the margin, which we give to

the wholesalers and also ensures quick availability of the product to the retailers. The company
manufactures the product which is then sent to the forwarding agents. After manufacturing of

the product, it needs to be sent to the market for sales and distribution. Distributor transfer

stock from company to make the product available. In order to sustain to sustain the demand

of our customers, we will make sure to produced enough quantity of Chicharron de Boro every

day.

Pricing strategy

Pricing Strategy of Boro Comapany is cost-based pricing.

Total cost of product = Php25.00

Profit margin (Markup) = 6%
Selling price = Total cost of product + profit margin
= 25+(0.6*25)
= 25+15
Selling Price: Php40.00
This. Php40.00 is the selling price of Chicharon de Boro.The price seling will depend on the
competitive status, company’s situation and perceived value of the product.

Promotion Strategy

This marketing strategy, they have a fundamental goal of increasing sales and achieving a

sustainable competitive advantages and it includes all the basic short term and long term

activities in the field of marketing that deals with the analysis of the strategic initial situation

of a company and the information, evaluation and selection of market-oriented strategies that

we contributed to the goals of the company and its marketing objectives. The business will be

achieving it goals and objectives of the company.

 Boro Company will integrate several of promotion strategy in order to reach potential

costumers and to increase the sales of our business.

Social Networking Sites

Social media is widely use for promotion of products. Considering the mass usage of

social networking sites, it is very momentous to use Facebook, Twitter and Instagram to

promote out products. We will create accounts to post and advertise our Chichron de Boro.

Fliers

Boro Company will also create fliers to be given to throughout Borongan City. We will

be giving out at least 100 fliers to promote our product.

Posters

Aside from social media and fliers, our company will also provide posters to be posted

in different area in Borongan City with lots of people in it. We will create posters for about

100 pieces.

Prospective Buyers

Age Distribution (C 2017)

Target Costumers 0-9 years 14,378

10-19 years 15,864

1%
20-29 years 11,442
Age 10-30
Prospective Buyers 30-39 years 8,391
99% 40-49 years 7,346

50-59 years 5,534

60-69 years 3,442

70-79 years 2,003

80+ years 897

 The youth (Age 10-30) according City Population of Borongan City is 27, 306 and we

will get 1.5 % of the total population so we have 409 prospective buyers. Therefore, we

will produce 500 packs of Chicharon de Boro every day.

B. Production Plan

Production Cycle

Production Cycle when making chicharon there is a process .First dry the "tarukog"

under the sun. Second, while drying the "tarukog", we powdered the ampalaya and malungay.

Third mix the dry "tarukog in powdered vegetable both the malunggay and ampalaya. Fifth,put

the "tarukog" in flour with a little water, and lastly place it in frying pan with boiling oil, and

lastly after frying the "tarukog" add the different flavoring such as cheese powdered and chili

powder.

Boil the coconut

water for about
1 minute
Add two tea and
wait for another
2 minutes

Skin or sift the

coconut water

Measure 2 cups of
coconut water and
½ cup of condensed
milk

Put the two

ingredients in a
 Add ice and sealed
the tumbler with
cup

Plant/workplace

Raw materials

Materials Quantity Availability from Supplier Cost

Chiton(Tarukog) 250 packs Market (very available) Php30.00

Oil 2 galon Market (very available) 180

Malunggay 50 Market (very available) 20

Ampalaya 50 klg. Market (very available) 30

Cheese Powder 30 pcs. Store (very available) 25

Flour 50 klg. Market (very available) 15

Chili Powder 25 pcs. Store (very available) 25

We get our raw materials to our supplier. They have the complete availability supply

to our raw materials. We make sure that the raw materials available the supplier are

trustworthy, before buying the raw materials we make that is fress ang of high quality. The
aforementioned sources of material will vary because we can source out like direct buying in

different places like of chiton (tarukog)

Facilities Required and their production

Personnel

The business will start run with Managers like General Manager, Sales Manager,

Marketing Manager and Production Manager. The company will also hire employees for

production and also for other managers to be assisted with. We will also hire employees like

attendant, promoter, cashier etc. The company will also hire employees for production of

products.

Safety and Health

Health, Workplace or Environment Regulations

a. What is workplace Health and Safety?

Workplace, health and safety refer to as occupational health and safety includes the

assessments of possible risk in the environment. The workplace should be safe to the

customers and employees. As the owner of the workplace, we should meet WHS obligation

and requirements.

b. Benefits of WHS in your business

 Generating a safe work environment is a legal requirement and critical to the long term

success of your business. It can;

 reduce the cost of injury and worker’s compensation

 help you retain staff

 ensure you meet your legal obligations and employee responsibilities

 increase the efficiency of the workers

c. Work obligations for business

As a business owner, safety your subordinate is the top priority. You need to make sure

that the workplace is safe from hazardous circumstances to happen. Your employees,

contractors, volunteers, visitors, customer or the public should be safe all the times inside the

premises of the workplace.

Being knowledgeable with full understandings of WHS laws and how should they

apply to the unity will help you avoid accidents costs and damage to your business by your

workplace injury and illness.

d. WHS obligations for workers.

People working in your business have your health and safety obligation to themselves

and their workers, they must:

 provide with instructions given for work health and safety

 incorporate any provided personnel protective equipment (PIE) and be properly

trained on how to use it

 not recklessly interfere with misuse anything provided for work health and safety at

the workplace.

Special Regulations Covering your Industry

a. Zoning or Building Code Requirements

When choosing a business location, it’s never too late to start thinking about how zoning

laws and building codes will affect the purchase and future renovations or existing property.

While zoning and building codes will affect the purchase future renovations of existing

property. While zoning and building codes are closely related, they both serve different

functions. In a nutshell, zoning codes regulate how a given section of land can be used and

what type of business can utilize the land and its structures.

In all cases, applying for and receiving a zoning permit is the first step in the

development process. Depending on the project and municipality, mayor’s clearance must be

pass of the application process for a building permit.

In addition, be sure to contact your city or county clerk’s office for a copy of your local

ordinance. You can also consult a lawyer with expertise in local land use to guide you

through zoning clearance and compliance process.

Building codes comprise set of rules that specify the minimal quality and safety

requirements, that development must meet. Different section of a building or structure are

divided into numerous chapter or classification to determine the level of risk they pose

occupy include:

 The function of a buildings leg. A factory museum, residential home, etc.

 The number of people or occupant load of the building or structure

 The size and location of rooms, walls, floors, roofs, structures, stairs, hallways and

light fixtures within the buildings or structure

Productivity

Space (total area for production, stockroom for raw material, office/transaction space)

C. Management Plan

Composition of Project Management Team

 Organizational Structure

HAZEL CAROL CATUDAY

(GENERAL MANAGER)

ANDJIELYN BACOR, NICAMEL

ROLUNA
JIGI GADE FERNALYN QUIAL
(MARKETING & BUSINESS
(SALE MANAGER) (SALES AND FINANCIAL
MANAGER)
MANAGER)

REALYN APURA SHIELA CASIM JONAMAE LAZANA

(CASHIER) (MARKETING ASSOCIATE) (ACCOUNTANT)

AJ CORTAZA JOSHUA AMBOY BIANCA COSTUNA

(COCOCNUT MILK TEA (BUS. DEV.ASSOCIATE) (FINANCIAL ASSOCIATE)

ATTENDANT 1)

MARY JOY CENIDO JIM ROSE TY

RICA CLEO GADE
(COCONUT MILK TEA (SALE ASSOCIATE)
(PROMOTER 1)
ATTENDANT 2)

MITCH LANTACA VALETRIE BASADA

(COCONUT MILK TEA (PROMOTER 2)

3)
Specific Duties and

Specific Duties and Responsibilities

Job Title: General Manager

Job Responsibilities: The general manager manages the overall operations of the business and

to monitor the tree sub-managerial department such as sales department, operational

department. General manager we should make sure that all the sub-grouped are doing

efficiently to attain the goal and objectives of the business.

Supervision: The general manager monitors and supervise all the personnel of the business.

Job Title: Sales Manager

Job Responsibilities: Manage the operation when it comes to sale and financial aspect of the

entity. The sales and financial manager will determine it the business is gaining profit and if

the financial skill substantial. The general manager will be the one to make action on how to

increase the sales and to attain the objectives.

Supervision: the sales manager is under the supervision of general manager

Job Title: Production Manager

Job Responsibilities: The production manager will be the one to manage the process of making

the products. She is mandated to keep the operation at its bests condition and make sure that

the products produced of high quality and safe.

Supervision: The operational manager is under the supervision of general manager

Job Title: Marketing Manager

Job Responsibilities: The Marketing manager will be the one to manage about techniques and

strategies in selling the product. She/he will ensure that the product is at its efficient

range in the market.

Marketing Associate

Marketing Associates can expect to work closely with account executives and

marketing managers, do research, edit copy and follow trends. Usually overseen by marketing

managers, their responsibilities include helping to collect data, forecast trends, and assures

customers satisfaction.

Business Development Associate

The Business Development Associate will attract new clients and build solid

relationships with them while maintaining existing relationships. Other duties will include

market research developing business strategies and pitches, managing new business

opportunities.

Financial Associate

The financial associate is someone whose job is to manage financial tasks for an

organization, for example tasks to do with creating budgets, making payments, and planning

investments. The financial associate is responsible for developing, implementing, and

maintaining efficient financial systems.

Sales Associate
 The sales associate responsibilities are greeting customers, respondents to questions,

improving engagement with merchandize and providing outstanding customer service. Aside

from that, he/she will operate cash registers, managing financial transaction, and balancing

drawer.

Promoter

The promoter is a marketing professional responsible for demonstrating the feature of

the product to the audience or client. She/he shows how the product works, takes questions

and attempts to persuade consumer or clients to buy the product.

Accountant

The duties of an accountant are to ensure that business or organization are efficiently

operating. She/he does this by accessing financial records of their clients. Duties include

analyzing, data, financial reports, budgets, tax returns, and accounting records.

Cashier

Duties include ringing up sales bargaining items, requesting price checks, honoring

coupons, collecting payments and giving appropriate change.

Attendant

attendants job is to keep clean the stocked and make sure that the customer are happy.

They will provide for customer and make sure that each experience is as special as possible.

Production Staff

The production staff may perform one or several functions on the production line specifically

in producing products. They will make sure of quality such as feeling finished products,

transporting materials and equipment to production areas to other areas.

Task Assigned to Production Workers

Specific Training Needs

 Leadership Training for employees

 Conflict resolution trainings for employees

 Leadership training for managers

 Diversity training

There is the specific training needed of our employees to be more efficient

and it also to enhance their skills.

Safety Gears
  Protective gloves

 Hearing protection

 Full face shields when cutting, grinding, or chipping.

 Chemical splash goggles

 Respiration protection

 Fall protection when working above some feet

D. Financial Plan

a. Cost of Direct Raw Materials

Materials Unit cost Quantity Total cost

Coconut water (10) 100 Php1,000.00

Tea (75) 4 13,000

Condense milk Can(35) 12 420

Nata de coco Bottle (75) 4 280

Total 120 Php2,000.00

b. Cost of Direct Labor

Labor Date Quantity Total cost

Jona mae Lazana Php35,000.00 1 Php 35,000.00

Bianca Costuna 20,000 1 20,000

Fernalyn Quil 20,000 1 20,000

Joshua Amboy 20,000 1 20,000

Rica cleo Gadin 20,000 1 20,000

Valirie beth Basada 15,000 1 15,000

Mitch Lantaca 12,000 1 12,000

Realyn Apura 7,000 1 70,00

Aj Cortaza 8,000 1 8,000

Mary joy Cenido 8,000 1 8,000

Total 10 Php165,000.00

c. Overhead Cost

1. PMT Supervision/Administrative Cost

Position Rate Quantity Total cost

General Manager Php60,000 1 Php60,000

Sales Manager 45,000 1 45,000

Operation Manager 45,000 1 45,000

Marketing 45,000 1 45,000

Total 4 Php195,000.00
2. Marketing Cost

Marketing cost Amount

Facebook Php50.00

Instagram 50.00

Twitter 50.00

Fliers (100 pieces) 2500.00

Poster (100 pieces) 1000.00

Radio broadcast 3000.00

Total Php3,650.00

3. Utilities

Utilities expense Amount

Water Php50.00

Electric bill 500 (estimated)

Total Php550.00

4. Transportation = Php50.00
 5. Rent

d. Capital Outlay (Equipment/Tools)

Item Unit cost Quantity Total cost

Stove pcs.(1500.00) 1 Php1500.00

Gas ml.(800.00) 1 Php800.00

Casserole pc.(500.00) 1 Php500.00

Ladle pcs.(255.00) 3 Php255.00

Measuring cap 3pcs.(50.00) 3 Php150.00

Total 9 Php3,205.00