FINANCIAL FEASIBILITY

The financial aspect of a feasibility study plays a huge role in budgeting for it shows

some significant information regarding the probable cost, sales, profit or loss and other

matters related to the status of the proposed business. This relevantly shows the projected

outcome or what this business looks like in the long run.

Bliss Enterprise invested P500, 000 as capital. This amount is mainly allocated for the

essential elements needed for the business to function successfully; moreover, this includes

the payment for equipments, rent, utilities and fresh raw materials; as well as the furniture

with lesser cost but is still of great quality. The proponents eagerly seek for affordable

equipments, tools and raw materials without sacrificing their quality because efficiency is

defined as incurring the lowest or minimal cost in production without sacrificing the quality

of the products produced which is obviously one of the objectives of this enterprise.

The price of each MaCho Pop is ten pesos only (P10). The business will have its

working hours of starting 6:00 in the morning to 10:00 in the evening every day.
FINANCIAL ASSUMPTIONS

It is assumed that all the transactions related to sales are in cash and all purchases that

are made would be in cash as well.

 Assume that all PPE (Property, Plant and Equipment are acquired/purchased on

January 1, 2018.

 Assume that all final values are in whole number.

 Sales, Rent, Utilities and Advertising expenses are in 2-month duration while the rest

except the equipments and furniture are in 1 month since the business intended the

first operating month for paper completion (permits and licenses), stall furnishing and

building up brand name (advertising) unto the vicinity and the second month is

utilized for the actual selling operations.

 Withdrawals

 The owner/s will withdraw P300,000, P500,000, P600, 000 respectively.

 Sales

 All sales are on cash.

 Production

 The number of units produced will increase by 2, 000 units per month on the

succeeding years.

 There is 1% damaged or spoiled goods per month.

 Months like February, November and December are the best season for Macho

Pops thus, the production will increase by 300 and 500 units more than the

regular monthly production respectively.

 Expenses

 All expenses are paid in cash except for depreciation.

 Rent expense is constant for the succeeding years.

 Rent expense is divided according to use in the sections of Production,

Administrative and Selling which is comprised of 20%, 30%, and 50%

respectively.

 25% of the Utilities expenses are allotted for production costs while the other

75% is for the administrative section.

I.                   Total Project Cost

A.     Production Cost
Rent (2 months) (Schedule 20) PHP 36,000
Fixed Assets (Schedule 1) PHP 33,423
Renovation Cost (Schedule 2) PHP 9,843
Raw Materials (1 month) (Schedule 3) PHP 51,827
Direct Labor (1 month) (Schedule 4) PHP 93,600
Utilities Expense (2 months) (25%)
PHP 750
(Schedule 5)
B.     Administrative Cost
Permits and Licenses (Schedule 6) PHP 11,100
Salaries Expense (2 months) (Schedule 4) PHP 27,000
Utilities Expense (2 months) (75%)
PHP 2,249
(Schedule 5)
Office Supplies (1 month) (Schedule 7) PHP 418
Office Equipment (Schedule 8) PHP 2,279
Furniture and Fixtures (Schedule 9) PHP 8,883
C.     Selling Cost
Advertising Expense (2 months) (Schedule
PHP 17,850
10)
Selling Equipment (Schedule 11) PHP 3,500
Contingency Fund PHP 180,000
TOTAL PROJECT COST PHP 478,720
 Projected Cost Allocation

PROJECTED COST ALLOCATION

42%
46% Production Cost
Administrative Cost
Selling Cost

12%

Source of Financing

OWNER’S CONTRIBUTION:

P 500, 000
Five Hundred Thousand Pesos Only
A. Projected Cash Flow
Bliss Enterprise
Projected Statement of Cash Flow
For years ended December 31, 2018, 2019, 2020
  2018 2019 2020
Cash Flows from Operating Actvities      
Net Income 361,346 525,494 658,926
Add (Deduct):      
Depreciation Expense 7,925 7,925 7,925
Increase in Inventory (8,839) (27,505) (48,146)
Increase in SSS, Pag-ibig and Philhealth 172,920 172,920 172,920
Increase VAT Payable 160,346 22,329 18,029
Cash Flows from Operating Actvities 693,699 701,163 809,655
       
Cash Flows from Investing Activities      
Purchase of Production Equipment (33,423)    
Purchase of Selling Equipment (3,500)    
Purchase of Furniture and Fixtures (8,883)    
Purchase of Office Equipment (2,279)    
Renovation Cost (9,843)    
Cash Flows from Investing Activities (57,928)    
       
Cash Flows from Financing Activities      
Initial Investment 500,000    
       
Net Change in Cash 1,469,037 701,163 809,655
Withdrawals 300,000 500,000 600,000
Cash, Beginning   1,169,037 1,371,114
Cash, Ending 1,169,037 1,371,114 1,591,510
B. Projected Income Statement
Bliss Enterprise
Projected Income Statement
For years ended December 31, 2018, 2019, 2020

  2018 2019 2020

Net Sales 2,127,510 2,365,110 2,602,710
Cost of Sales 1,408,379 1,456,562 1,540,276
Gross Profit 719,131 908,548 1,062,434
Less: Operating Expenses      
Selling and Marketing Expenses (Schedule 15) 2,018 2,019 2,020
General and Administrative Expenses (Schedule 16) 22,500 22,500 22,500
Repairs and Maintenance (Schedule 19)   2,940 5,363
TOTAL 24,518 27,459 29,883
Operating Income 694,613 881,089 1,032,551
Taxes      
Government Mandatory Contribution (Sched 17) 172,920 172,920 172,920
VAT Payable 160,346 182,675 200,705
Net Income 361,346 525,494 658,926
C. Projected Balance Sheet
Bliss Enterprise
Projected Balance Sheet
As of December 31, 2018, 2019, 2020

  2018 2019 2020

Assets      
Current Assets      
Cash on Hand 1,169,037 1,371,114 1,591,510
Inventories (Schedule 14) 8,839 18,666 29,480
TOTAL 1,177,876 1,389,780 1,620,989
Noncurrent Assets      
Renovation Cost, net (Schedule 2) 7,382 4,921 2,461
Production Equipment, net (Schedule 1) 30,369 27,314 24,260
Office Equipment, net (Schedule 8) 1,823 1,367 912
Furniture and Fixtures, net (Schedule 9) 7,628 6,374 5,119
Selling Equipment, net (Schedule 11) 2,800 2,100 1,400
TOTAL 50,002    
Total Assets 1,227,879 1,389,780 1,620,989
       
Liabilities      
Government Mandatory Contribution (Sched 17) 172,920 172,920 172,920
VAT Payable (Schedule 18) 160,346 22,329 18,029
Total Liabilities 333,266 195,249 190,949
Owner’s Equity      
Capital, Beg/Initial Investment 500,000 1,169,037 1,371,114
Add: Net Income 361,346 525,494 658,926
TOTAL 1,194,613 1,694,531 2,030,040
Less: Withdrawals 300,000 500,000 600,000
Total Owner’s Equity and Liabilities 1,227,879 1,389,780 1,620,989
D. Ratio/Profitability Indices
        2018   2019   2020
1. ROA Operating Income 553,664 685,461 818,076
62.83% 59.23% 56.68%
  Total Assets 881,154 1,157,193 1,443,296
2. Payback Period Net Income 243,941
29.69%  
  Net Cash Inflow 821,731
3. ROE Net Income 243,941 359,979 476,833
  Stockholder’s 34.24% 31.11% 18.32%
712,548 1,157,192 2,602,710
Equity
4. Breakeven Point BEP in Fixed Cost 65,853 57,928 1,443,297
units
28,851 25,378 632,318
  Contribution
2.28 2.28 2.28
Margin
  BEP in Fixed Cost
pesos
65,853 57,928 1,443,297
285,362 251,019 6,254,286
  Con. Margin Ratio 23% 23% 23%
5. Gross Profit Margin Gross Profit 578,182 712,920 847,959
27.18% 30.14% 32.58%
  Sales 2,127,510 2,365,110 2,602,710
6. Operating Profit Operating Income
553,664 685,461 818,076
Margin 26.02% 28.98% 31.43%
  Sales 2,127,510 2,365,110 2,602,710
7. Rate of Return Net Income 243,941 243,941 243,941
  Original 60.99% 41.20% 61.55%
400,000 592,066 396,337
Investment
9. Net Return on Assets Net Income 553,664 685,461 818,076
62.83% 59.23% 56.68%
  Total Assets 881,154 1,157,193 1,443,296
10. Net Return on Sales Net Income 243,941 359,979 476,833
11.47% 15.22% 18.32%
  Net Sales 2,127,510 2,365,110 2,602,710
E. Schedules
SCHEDULE 1
FIXED ASSETS USED IN PRODUCTION
USEFUL UNIT Net Book Value
ITEM QTY TOTAL DEP
LIFE COST 2018 2019 2020
26,600.0 26,600.0
Refrigerator (double door) 1 15 1,773.33 24,826.67 23,053.33 21,280.00
0 0
Deep Fryer (4L Capacity) 1 12 2,800.00 2,800.00 233.33 2,566.67 2,333.33 2,100.00
Hand Mixer 1 5 2,200.00 2,200.00 440.00 1,760.00 1,320.00 880.00
Rolling pin 2 3 464.00 928.00 309.33 618.67 309.33 0.00
Kitchen Shears 1 3 299.00 299.00 99.67 199.33 99.67 0.00
Kitchen Knife 2 3 99.00 198.00 66.00 132.00 66.00 0.00
Chopping Board 2 3 199.00 398.00 132.67 265.33 132.67 0.00
TOTAL       33,423 3,054 30,369 27,314 24,260
 SCHEDULE 2
RENOVATION COST
LABOR
MATERIAL TOTAL TOTAL
DESCRIPTION QTY UNIT UNIT
UNIT COST UNIT COST AMOUNT
COST
FINISHES            
Tiles for the lavatory (60x60 granite) 3 pcs 250 150 400 1,200.00
Painting of Walls 27 Sq m 2L (P160/L) P13.89/sq m 493.89 695.03
Painting of Ceilings 9 Sq m P160/L P13.89/sq m 173.89 285.01
Stall Label (tarpaulin) 3x5 feet 400 50 450.00 450.00
PLUMBING WORKS            
Installation of Sink 1 piece 1,050 188 1,238.00 1,238.00
Installation of Lavatory 1 set 3,000 235 3,235.00 3,235.00
Installation of Faucet 1 piece 150 47 197.00 197.00
ELECTRICAL WORKS            
Installation of Outlets 3 sets 25 5 30.00 90.00
Installation of Wires 7 meters 20 7.5 27.50 192.50
LABOR (Project Duration: 3 days)            
Painter 1   1 day P 500/day 500.00 500.00
Plumber 1   1 day P 470/day 470.00 470.00
Electrician 1   1 day P 390/day 390.00 390.00
Laborer 1   2 days P450/day 450.00 900.00
        Total Renovation Cost 9,843
DEPRECIATION 2,460.64        
NET BOOK VALUE          
2018 7,381.91        
2019 4,921.27        
2020 2,460.64        
 SCHEDULE 3
COST OF RAW MATERIALS USED
  2018 2019 2020
All Purpose Flour      
Cost per unit 1.23 1.23 1.23
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  263,828.13 293,292.41 322,756.70
Baking Powder      
Cost per unit 0.07 0.07 0.07
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  15,733.75 17,490.89 19,248.04
Butter      
Cost per unit 1.10 1.10 1.10
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  236,390.00 262,790.00 289,190.00
Chocolate      
Cost per unit 1.42 1.42 1.42
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  305,158.00 339,238.00 373,318.00
Marshmallows      
Cost per unit 0.29 0.29 0.29
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  62,321.00 69,281.00 76,241.00
Salt      
Cost per unit 0.0004 0.0004 0.0004
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  95.94 106.65 117.37
Sugar      
Cost per unit 0.002 0.002 0.002
x No. of Unit Produced 214,900.00 238,900.00 262,900.00
  415.73 462.16 508.59
TOTAL COST 883,943 982,661 1,081,380
 SCHEDULE 4
DIRECT LABOR AND SALARIES EXPENSE
Direct Labor
SALARY
STAFF QTY TOTAL 2018 2019 2020
DAILY MONTHLY
Baker/Cashier 4 390.00 11,310.00 45,240.00 542,880.00 542,880.00 542,880.00
TOTAL       PHP 45,240 PHP 542,880 PHP 542,880 PHP 542,880
Salaries Expense
Manager/Owner 1 450.00 13,050.00 13,050.00 156,600.00 156,600.00 156,600.00
TOTAL       PHP 13,050 PHP 156,600 PHP 156,600 PHP 156,600

Note: The number of owners in total is 6 persons; however, each of them must take turns in managing the business thus; each person is
given a chance to manage the business twice a year.

SCHEDULE 5
UTILITIES EXPENSE
MONTHL
  2018 2019 2020
Y
Water 450 5,400.00 6,200.00 7,000.00
Electricity 650 7,800.00 8,600.00 9,400.00
Data Plan 299 3,588.00 5,988.00 5,988.00
TOTAL   16,788 20,788 22,388

NOTE: The regular data plan 299 is shifted to data plan 399 for the
succeeding years in order to have faster internet access and bigger
gigabytes; the electricity and water bills would increase by P800 per year.
 SCHEDULE 6
PERMITS AND LICENSES
PERMIT/LICENSE 2018 2019 2020
DTI 500    
Documentary Stamp 100    
Barangay Clearance 500 500 500
BMBE 1,000   1, 000
Mayor’s Permit 4,000 3,500 3,000
Community Tax Certificate 50 50 50
Sanitary Permit 900 900 900
BIR Registration 500 500 500
Documentary Stamp 50    
BIR Approved Printed 3,500 2,000 3,000
Receipt
TOTAL PHP 11,100 PHP 7,450 PHP 7,950

SCHEDULE 7
OFFICE SUPPLIES
  2018 2019 2020
Ballpen 60 60 60
Marker 120 120 120
Tape 180 180 180
Log Book 72 72 72
Notebook 16.5 16.5 16.5
Scissors 36 36 36
Stapler 50 50 50
Staple Wires 144 144 216
Receipt Sheet 2520 3240 3240
Carbon Paper 48 48 60
Long Folder 21 21 21
TOTAL PHP 3,268 PHP 3,988 PHP 4,072
 SCHEDULE 8
OFFICE EQUIPMENT
 
USEFUL UNIT NET BOOK VALUE
ITEM QTY TOTAL DEP
LIFE COST 2018 2019 2020
Calculator 1 5 280.00 280.00 56.00 224.00 168.00 112.00
Android Tablet 1 5 1,999.00 1,999.00 399.80 1,599.20 1,199.40 799.60
TOTAL       2,279 456 1,823 1,367 912

SCHEDULE 9
FURNITURES AND FIXTURES
USEFU UNIT NET BOOK VALUE
ITEM QTY L LIFE COST TOTAL DEP 2018 2019 2020
Exhaust Fan 1 7 783 783 112 671 559 447
Table 1 7 2,000 2,000 286 1,714 1,429 1,143
Fire Extinguisher 1 4 800 800 200 600 400 200
Garbage Bin 3 10 10 30 3 27 24 21
Stool 2 5 35 70 14 56 42 28
Cabinet Drawer 2 10 2,000 4,000 400 3,600 3,200 2,800
Cabinet Door 6 5 200 1,200 240 960 720 480
TOTAL       8,883 1,255 7,628 6,374 5,119
 SCHEDULE 10
ADVERTISING EXPENSE
UNIT
ITEMS QTY AMOUNT 2018 2019 2020
PRICE
Posters (Long Bondpaper) 10 10 100.00 1,200.00 1,200.00  
Posters (Calendar Size) 3 25 75.00 900.00 1,200.00 900.00
Flyers/Coupons 50 15 750.00 9,000.00 9,000.00  
Packaging Label (A4 size: 30 logos) 800 10 8,000.00 96,000.00 65,280.00 70,080.00
TOTAL     8,925 107,100 76,680 70,980

SCHEDULE 11
SELLING EQUIPMENT
USEFUL UNIT NET BOOK VALUE
ITEM QTY TOTAL DEP
LIFE COST 2018 2019 2020
Glass Showcase 1 5 3,500 PHP 3,500.00 700.00 2,800.00 2,100.00 1,400.00
TOTAL           2,800 2,100 1,400
 SCHEDULE 12
PROJECTED SALES IN VOLUME AND PESO
2018
ADDITIONAL PRODUCTS DAMAGED VOLUM
MONTHLY PRODUCTION PRODUCED E
PRICE PESO
1%
January   16,800 168 16,632 10 166,320
February 800 17,600 176 17,424 10 174,240
March   17,600 176 17,424 10 174,240
April   17,600 176 17,424 10 174,240
May   17,600 176 17,424 10 174,240
June   17,600 176 17,424 10 174,240
July   17,600 176 17,424 10 174,240
August   17,600 176 17,424 10 174,240
September   17,600 176 17,424 10 174,240
October   17,600 176 17,424 10 174,240
November 1,500 19,100 191 18,909 10 189,090
December 1,500 20,600 206 20,394 10 203,940
TOTAL 3,800 214,900 2,149 212,751 120 2,127,510

PROJECTED SALES IN VOLUME AND PESO

2019
ADDITIONAL PRODUCTS DAMAGED VOLUM
MONTHLY PRICE PESO
PRODUCTION PRODUCED 1% E
January   18,800 188 18,612 10 186,120
February 800 19,600 196 19,404 10 194,040
March   19,600 196 19,404 10 194,040
April   19,600 196 19,404 10 194,040
May   19,600 196 19,404 10 194,040
June   19,600 196 19,404 10 194,040
July   19,600 196 19,404 10 194,040
August   19,600 196 19,404 10 194,040
September   19,600 196 19,404 10 194,040
October   19,600 196 19,404 10 194,040
November 1,500 21,100 211 20,889 10 208,890
December 1,500 22,600 226 22,374 10 223,740
TOTAL 3,800 238,900 2,389 236,511 120 2,365,110
 PROJECTED SALES IN VOLUME AND PESO
2020
ADDITIONAL PRODUCTS SPOILED VOLUM
MONTHLY PRICE PESO
PRODUCTION PRODUCED 1% E
January   20,800 208 20,592 10 205,920
February 800 21,600 216 21,384 10 213,840
March   21,600 216 21,384 10 213,840
April   21,600 216 21,384 10 213,840
May   21,600 216 21,384 10 213,840
June   21,600 216 21,384 10 213,840
July   21,600 216 21,384 10 213,840
August   21,600 216 21,384 10 213,840
September   21,600 216 21,384 10 213,840
October   21,600 216 21,384 10 213,840
November 1,500 23,100 231 22,869 10 228,690
December 1,500 24,600 246 24,354 10 243,540
TOTAL 3,800 262,900 2,629 260,271 120 2,602,710

SCHEDULE 13
BLISS ENTERPRISE
PROJECTED COST OF GOODS SOLD
FOR YEARS ENDED DEC. 31, 2018, 2019, 2020
  2018 2019 2020
Raw Materials Inventory (Schedule 14)   8,839 18,666
Cost of Goods Produced      
Purchase of Raw Materials 791,293 842,817 930,173
Direct Labor (Schedule 4) 561,600 561,600 561,600
Factory Overhead      
Depreciation of Stall Renovation (Sched 2) 2,461 2,461 2,461
Rent Expense (30%) 27,000 27,000 27,000
Utilities Expense (25%) 4,497 5,197 5,597
Depreciation of Production Eqpt (Sched 1) 30,369 27,314 24,260
TOTAL 1,417,219 1,475,228 1,569,756
Inventory, End (Schedule 14) 8,839 18,666 29,480
COST OF GOODS SOLD 1,408,379 1,456,562 1,540,276
 SCHEDULE 14
RAW MATERIALS INVENTORY
  2018 2019 2020
Raw Materials Purchased (Schedule 22) 892,782 992,488 1,092,193
Raw Materials Beginning   8,839 18,666
Raw Materials Used (Schedule 3) 883,943 982,661 1,081,380
Raw Materials End 8,839 18,666 29,480

SCHEDULE 15
SELLING AND MARKETING EXPENSES
  2018 2019 2020
Rent Expense (45%) 40,500 40,500 40,500
Advertising Expense (Schedule 10) 107,100 75,000 72,900
Depreciation of Selling Equipment (Schedule 11) 700 700 700
Utilities Expense (60%) 10,793 12,473 13,433
TOTAL 159,093 128,673 127,533
 SCHEDULE 16
GENERAL AND ADMINISTRATIVE EXPENSES
  2018 2019 2020
Permits and Licenses (Schedule 6) 11,100 7,450 7,950
Rent Expense (25%) 22,500 22,500 22,500
Office Supplies (Schedule 7) 3,268 3,988 4,072
Depreciation of Office Equipment (Schedule 8) 456 456 456
Depreciation of Furniture and Fixtures (Sched 9) 1,255 1,255 1,255
Salaries Expense (Schedule 4) 162,000 162,000 162,000
TOTAL 200,578 197,648 198,232
 SCHEDULE 17
SSS CONTRIBUTION
MONTHLY EMPLOYER
POSITION 2018 2019 2020
WAGES SHARE
Cashier/Baker 1 11,310 833.55 10,476.45 10,476.45 10,476.45
Cashier/Baker 2 11,310 833.55 10,476.45 10,476.45 10,476.45
Cashier/Baker 3 11,310 833.55 10,476.45 10,476.45 10,476.45
Cashier/Baker 4 11,310 833.55 10,476.45 10,476.45 10,476.45
Manager 1-6 13,050 961.785 12,088.22 12,088.22 12,088.22
TOTAL 58,290 4,296 53,994 53,994 53,994
PHILHEALTH CONTRIBUTIONS
MONTHLY EMPLOYER
POSITION 2018 2019 2020
WAGES SHARE
Cashier/Baker 1 11,310 155.51 11,154.49 11,154.49 11,154.49
Cashier/Baker 2 11,310 155.51 11,154.49 11,154.49 11,154.49
Cashier/Baker 3 11,310 155.51 11,154.49 11,154.49 11,154.49
Cashier/Baker 4 11,310 155.51 11,154.49 11,154.49 11,154.49
Manager 1-6 13,050 179.44 12,870.56 12,870.56 12,870.56
TOTAL 58,290 801 57,489 57,489 57,489
PAG-IBIG CONTRIBUTIONS
MONTHLY EMPLOYER
POSITION 2018 2019 2020
WAGES SHARE
Cashier/Baker 1 11,310 226.20 11,083.80 11,083.80 11,083.80
Cashier/Baker 2 11,310 226.20 11,083.80 11,083.80 11,083.80
Cashier/Baker 3 11,310 226.20 11,083.80 11,083.80 11,083.80
Cashier/Baker 4 11,310 226.20 11,083.80 11,083.80 11,083.80
Manager 1-6 13,050 261.00 12,789.00 12,789.00 12,789.00
TOTAL 58,290 1,166 57,124 57,124 57,124
 SCHEDULE 18
VAT PAYABLE
  2018 2019 2020
Sales 2,127,510 2,365,110 2,602,710
Output Tax 255,301 283,813 312,325
Purchases 791,293 842,817 930,173
Input Tax 94,955 101,138 111,621
VAT 160,346 182,675 200,705

SCHEDULE 19
REPAIRS AND MAINTENANCE

  2019 2020
Production Equipment    
Refrigerator (double door) 900 900
Deep Fryer (4L Capacity) 500 500
Hand Mixer 250 250
Rolling pin (Replacement)   928
Kitchen Shears (Replacement)   299
Kitchen Knife (Replacement)   198
Chopping Board (Replacement)   398
Selling Equipment    
Glass Showcase 300 300
Furniture and Fixtures    
Table 200 200
Cabinet Door and Drawer 390 390
Leasehold Improvement    
Ceiling and Wall Painting 400 600
Tarpaulin (replacement)   400
TOTAL 2,940 5,363
 Schedule 20
Rent Expense
FOR
MONTHLY/ FOR SELLING FOR ADMIN
TOTAL AREA TOTAL PRODUCTION TOTAL
SQUARE METER (45%) (25%)
(30%)
9 Square meters 2,000 18,000 243,000 162,000 135,000 540,000
Year 2 2,000 18,000 243,000 162,000 135,000 540,000
Year 3 2,000 18,000 243,000 162,000 135,000 540,000

Note: With 2 months advance deposit, Payable month every 1st working day of the month
 Schedule 21
Production Cost Per Unit For Macho Pops
Number of Products Produced 16,800
Raw Materials Purchases Per Month
Cost per
Quantity Unit
Total
Direct Materials Price Bought
All purpose flour 55 kg 375 kg 20,625.00 1.23
Baking powder 41 kg 30 kg 1,230.00 0.07
Butter 27.50 bar 672 bar 18,480.00 1.10
Chocolate 35.50 bar 672 bar 23,856.00 1.42
58 0.29
4,872.00
Marshmallow (200g) pack 84 pack
Salt 15 kg 0.5 kg 7.50 0.0004
Sugar 65 kg 0.5 kg 32.50 0.0019
Total Direct Materials       69,103.00  
Indirect Materials           Unit Price
Hard Cartolina 7 pc 840 pcs 5,880.00 0.35
Printed Labels 10 pc 112 pcs 1,120.00 0.07
Total In-direct Materials       7,000.00  
Direct Labor           Rate
dail
390 23,400.00 1.39
Bakers (2) y 30 days
Fixed Overhead            
Rent 2,000 mo 9 sq m 18,000.00 1.43
Utilities Expense
  mo 1,499.00 0.02
(25%)    
Production Cost Per Unit         119,002.00 7.37
Profit Margin (30%)         2.21
          9.58
PRICE
          PHP 10
 Schedule 22
Schedule for Raw Material Purchases
All Purpose Flour Baking Powder Chocolate Sugar
Unit
2018 Unit Unit
Units Pric Pric s Pric Pric Tota
Total s Total Total s
(kg) e e (bar e e l
(kg) (kg)
)
35.5
Jan 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
Feb 45 17,100 41 1,435 24,140 65 39
380 35 680 0 0.60
35.5
Mar 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
Apr 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
May 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
June 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
July 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
Aug 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
Sep 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
Oct 45 16,875 41 1,230 23,856 65 33
375 30 672 0 0.50
35.5
Nov 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
Dec 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
Tota 204,07 8,10
l 4,535 540 5 385 492 15,785 8 426 287,834 7 780 436
Marshmallow Butter Salt Total Cost
2018 Units Unit Unit
Pric Pric Pric
(pack Total s Total s Total
e e e
) (bar) (kg)
27.5
Jan 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
Feb 5,220 680 18,700 11
90 58 0 0.7 15  
27.5
Mar 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
Apr 4,872 672 18,480 8
84 58 0 0.5 15  
 27.5
May 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
June 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
July 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
Aug 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
Sep 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
Oct 4,872 672 18,480 8
84 58 0 0.5 15  
27.5
Nov 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Dec 5,510 690 18,975 14
95 58 0 0.9 15  
Tota 8,10 222,97
791,293
l 1,036 696 60,088 8 330 0 7 180 105

All Purpose Flour Baking Powder Chocolate Sugar

Unit
2019 Unit Unit
Units Pric Pric s Pric Pric Tota
Total s Total Total s
(kg) e e (bar e e l
(kg) (kg)
)
35.5
Jan 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
Feb 45 19,350 41 1,845 25,915 65 65
430 45 730 0 1.00
35.5
Mar 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
Apr 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
May 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
June 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
July 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
Aug 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
Sep 390 45 17,550 40 41 1,640 690 35.5 24,495 0.80 65 52
 0
35.5
Oct 45 17,550 41 1,640 24,495 65 52
390 40 690 0 0.80
35.5
Nov 45 20,250 41 2,050 26,980 65 78
450 50 760 0 1.20
35.5
Dec 45 20,250 41 2,050 26,980 65 78
450 50 760 0 1.20
Tota 8,46 300,33
l 4,840 540 217,800 505 492 20,705 0 426 0 11 780 689
Marshmallow Butter Salt
Unit
Units Unit
2019 Pric s Pric Pric Total Cost
(pack Total Total s Total
e (bar e e
) (kg)
)
27.5
Jan 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Feb 5,800 730 20,075 15
100 58 0 1 15  
27.5
Mar 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Apr 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
May 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
June 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
July 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Aug 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Sep 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Oct 5,510 690 18,975 14
95 58 0 0.9 15  
27.5
Nov 7,540 760 20,900 18
130 58 0 1.2 15  
27.5
Dec 7,540 760 20,900 18
130 58 0 1.2 15  
Tota 8,46 232,65
842,817
l 1,215 696 70,470 0 330 0 12 180 173
 All Purpose Flour Baking Powder Chocolate Sugar
Unit
Unit Unit
2020 Units Pric Pric s Pric Pric Tota
Total s Total Total s
(kg) e e (bar e e l
(kg) (kg)
)
35.5
Jan 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
Feb 45 21,150 41 2,665 28,045 65 65
470 65 790 0 1.00
35.5
Mar 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
Apr 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
May 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
June 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
July 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
Aug 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
Sep 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
Oct 45 20,250 41 2,050 26,980 65 52
450 50 760 0 0.80
35.5
Nov 45 22,050 41 3,075 29,110 65 78
490 75 820 0 1.20
35.5
Dec 45 22,050 41 3,075 29,110 65 78
490 75 820 0 1.20
Tota 9,27 329,08
l 5,500 540 247,500 665 492 27,265 0 426 5 11 780 689
Marshmallow Butter Salt
Unit
Units Unit
2020 Pric s Pric Pric Total Cost
(pack Total Total s Total
e (bar e e
) (kg)
)
27.5
Jan 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
Feb 5,800 790 21,725 23
100 58 0 1.5 15  
27.5
Mar 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
Apr 5,510 760 20,900 18
95 58 0 1.2 15  
 27.5
May 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
June 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
July 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
Aug 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
Sep 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
Oct 5,510 760 20,900 18
95 58 0 1.2 15  
27.5
Nov 7,540 820 22,550 27
130 58 0 1.8 15  
27.5
Dec 7,540 820 22,550 27
130 58 0 1.8 15  
Tota 9,27 254,92
930,173
l 1,215 696 70,470 0 330 5 16 180 239