Computation

2010 Population 2015 Population 594,446 2018 Population
Under 1 13,232 0.025 15504 15,879.11

1-4 49,823 0.093 58377 59,790.26
5-9 58,374 0.109 68396 70,051.92
10-14 55,826 0.104 65411 66,994.18
15-19 57,566 0.107 67450 69,082.28
20-24 55,460 0.103 64982 66,554.96
25-29 46,446 0.087 54420 55,737.68
30-34 42,314 0.079 49579 50,779.06
35-39 37,052 0.069 43414 44,464.38
40-44 33,213 0.062 38915 39,857.38
45-49 26,747 0.050 31339 32,097.83
50-54 20,849 0.039 24429 25,019.91
55-59 14,714 0.027 17240 17,657.59
60-64 10,004 0.019 11722 12,005.33
65-69 6,070 0.011 7112 7,284.32
70-74 4,324 0.008 5066 5,189.03
75-79 2,507 0.005 2937 3,008.53
above 80 2045 0.004 2396 2,454.11
536566 1 628690 413,256.41

643,907.88
401,251.07
50,779.06
Table No. 1
Business Target Market Size
Particulars Total
2018 Population 643,908
Number of Households 128,782
Less: Poverty Rate (21.60%) 27817
Business Target Market Size 100,965
Percentage of Willing Respondents 88%
Market Size 88,849
Less: Margin of Error 10%
Adjusted Market Size 79,964
Weekly Once a Month
Twice a Month
Once a Year
Twice a Year Total Weekly
Appetizer
Lumpiang Tuna 10 8 9 10 2 39 0.26
Kinilaw na Tuna 15 12 7 10 6 50 0.30
Chicharong Tilapia 4 3 7 4 5 23 0.17
Seafoods
Inihaw na Pusit 15 12 12 11 4 54 0.28
Tuna Belly 10 5 5 7 3 30 0.33
Sizzling Gambas 3 11 6 5 5 30 0.10
Calamares 8 6 5 5 3 27 0.30
Roasted Salmon 12 9 11 10 2 44 0.27
Chicken and Pork
Fried Chicken 9 5 7 5 2 28 0.32
Pork Belly 4 4 8 3 1 20 0.20
Salad
Seaweeds (Lato) 6 4 7 4 4 25 0.24
Pickled Papaya (Atchara) 5 4 2 3 3 17 0.29
Desserts
Buko Halo 5 6 6 7 4 28 0.18
Mais Con Yelo 9 7 7 5 5 33 0.27
Banana Split 7 2 5 7 2 23 0.30
Drinks
Coke 7 3 6 4 7 27 0.26
Sprite 3 6 0 5 1 15 0.20
Pineapple Juice 14 12 9 8 9 52 0.27
SMB (Pilsen) 4 3 0 3 1 11 0.36
Rice
Plain Rice 24 20 13 17 10 84 0.29
716
Table No. 3
Average Frequency
Weekly Once a Twice a Once a Twice a Total
Month Month Year Year
APPETIZER
One Order 4 3 5 5 2 19
Lumpiang Tuna Two Orders 3 4 3 3 0 13
Three Orders 3 1 1 2 0 7
One Order 7 2 5 4 3 21
Kinilaw na Tuna Two Orders 4 5 0 2 2 13
One Order 3 2 5 2 3 15
Chicharong Tilapia Two Orders 1 1 2 1 2 7
SEAFOODS
One Order 10 4 4 6 2 26
Inihaw na Pusit Two Orders 3 6 4 3 2 18
One Order 6 3 2 4 1 16
Tuna Belly Two Orders 4 1 2 2 2 11
One Order 2 7 4 2 3 18
Sizzling Gambas Two Orders 1 3 2 2 1 9
One Order 4 3 2 4 3 16
Calamares Two Orders 2 2 1 1 0 6
One Order 6 5 7 5 2 25
Roasted Salmon Two Orders 4 4 3 4 0 15
CHICKEN AND PORK
One Order 5 5 4 2 2 18
Fried Chicken Two Orders 3 0 2 2 0 7
One Order 3 2 7 2 1 15
Pork Belly Two Orders 1 2 0 1 0 4
SALAD
One Order 4 3 5 3 4 19
Seaweeds (Lato) Two Orders 2 0 2 1 0 5
One Order 3 2 2 2 3 12
Pickled Papaya (Atchara)
Pickled Papaya (Atchara) Two Orders 2 2 0 1 0 5
DESSERTS
One Order 3 4 3 4 2 16
Buko Halo Two Orders 1 2 1 2 2 8
One Order 5 4 2 1 4 16
Mais Con Yelo Two Orders 2 3 3 1 1 10
One Order 3 2 2 4 2 13
Banana Split Two Orders 3 0 2 3 0 8
DRINKS
One Order 4 3 4 4 3 18
Coke Two Orders 2 1 2 0 1 6
One Order 2 4 0 2 1 9
Buko Juice Two Orders 1 2 0 3 0 6
One Order 6 4 5 4 5 24
Pineapple Juice Two Orders 5 4 2 4 3 18
Three Orders 3 4 2 1 10
One Order 2 2 0 3 1 8
Calamansi Juice Two Orders 1 1 0 0 0 2
One Order 15 9 4 10 8 46
Rice Two Orders 7 8 4 4 4 27
TOTAL AVERAGE FREQUENCY
DIVIDED BY NUMBER OF MENU
AVERAGE FREQUENCY
Once a MonthTwice a Month Once a Year Twice a Year Total Weekly Once a Month
0.21 0.23 0.26 0.05 1.00 13.33 2.46

0.24 0.14 0.20 0.12 1.00 15.60 2.88
0.13 0.30 0.17 0.22 1.00 9.04 1.57
0.22 0.22 0.20 0.07 1.00 14.44 2.67

0.17 0.17 0.23 0.10 1.00 17.33 2.00
0.37 0.20 0.17 0.17 1.00 5.20 4.40
0.22 0.19 0.19 0.11 1.00 15.41 2.67
0.20 0.25 0.23 0.05 1.00 14.18 2.45
0.18 0.25 0.18 0.07 1.00 16.71 2.14

0.20 0.40 0.15 0.05 1.00 10.40 2.40
0.16 0.28 0.16 0.16 1.00 12.48 1.92

0.24 0.12 0.18 0.18 1.00 15.29 2.82
0.21 0.21 0.25 0.14 1.00 9.29 2.57

0.21 0.21 0.15 0.15 1.00 14.18 2.55
0.09 0.22 0.30 0.09 1.00 15.83 1.04
0.11 0.22 0.15 0.26 1.00 13.48 1.33

0.40 0.00 0.33 0.07 1.00 10.40 4.80
0.23 0.17 0.15 0.17 1.00 14.00 2.77
0.27 0.00 0.27 0.09 1.00 18.91 3.27
0.24 0.15 0.20 0.12 1.00 14.86 2.86
Table No. 3
verage Frequency
Average
Weekly(52) Once a Twice a Once a Twice a Total Frequency per
Month(12) Month(24) Year(1) Year(2)
Menu
10.95 1.89 6.32 0.26 0.21 19.63

12.00 2.77 5.54 0.23 0.00 20.54 23.77
22.29 5.14 3.43 0.29 0.00 31.14
17.33 1.14 5.71 0.19 0.29 24.67
16.00 4.62 0.00 0.15 0.31 21.08 21.96
13.00 3.75 3.00 0.25 0.13 20.13
10.40 1.60 8.00 0.13 0.40 20.53
7.43 1.71 6.86 0.14 0.57 16.71 12.92
0.00 0.00 0.00 0.50 1.00 1.50
20.00 1.85 3.69 0.23 0.15 25.92

8.67 4.00 5.33 0.17 0.22 18.39 21.44
11.56 2.67 5.33 0.22 0.22 20.00
19.50 2.25 3.00 0.25 0.13 25.13
12.61 0.73 2.91 0.12 0.24 16.61 18.02
0.00 4.00 8.00 0.33 0.00 12.33
5.78 4.67 5.33 0.11 0.33 16.22
5.78 4.00 5.33 0.22 0.22 15.56 11.04
0.00 0.33 0.00 0.33 0.67 1.33
13.00 2.25 3.00 0.25 0.38 18.88
17.33 4.00 4.00 0.17 0.00 25.50 26.53
20.80 2.40 12.00 0.00 0.00 35.20
12.48 2.40 6.72 0.20 0.16 21.96
13.87 3.20 4.80 0.27 0.00 22.13 22.56
17.33 0.00 6.00 0.25 0.00 23.58
14.44 3.33 5.33 0.11 0.22 23.44

22.29 0.00 6.86 0.29 0.00 29.43 26.18
17.33 0.00 8.00 0.33 0.00 25.67
10.40 1.60 11.20 0.13 0.13 23.47
13.00 6.00 0.00 0.25 0.00 19.25 22.24
0.00 0.00 24.00 0.00 0.00 24.00
10.95 1.89 6.32 0.16 0.42 19.74

20.80 0.00 9.60 0.20 0.00 30.60 20.78
0.00 12.00 0.00 0.00 0.00 12.00
13.00 2.00 4.00 0.17 0.50 19.67
15.16
20.80 4.80 0.00 0.20 0.00 25.80 15.16
0.00 0.00 0.00 0.00 0.00
9.75 3.00 4.50 0.25 0.25 17.75

6.50 3.00 3.00 0.25 0.50 13.25 19.67
13.00 0.00 12.00 3.00 0.00 28.00
16.25 3.00 3.00 0.06 0.50 22.81
10.40 3.60 7.20 0.10 0.20 21.50 22.15
14.86 0.00 6.86 0.43 0.00 22.14
12.00 1.85 3.69 0.31 0.31 18.15
9.75 0.00 6.00 0.38 0.00 16.13 24.09
26.00 0.00 12.00 0.00 0.00 38.00
11.56 2.00 4.00 0.22 0.33 18.11

17.33 4.00 8.00 0.33 0.33 30.00 20.70
10.40 2.40 0.00 0.00 1.20 14.00
11.56 5.33 0.00 0.22 0.22 17.33
8.67 4.00 0.00 0.50 0.00 13.17 10.17
0.00 0.00 0.00 0.00 0.00 0.00
13.00 2.00 5.00 0.17 0.42 20.58
14.44 2.67 2.67 0.11 0.33 20.22 22.07
15.60 4.80 4.80 0.00 0.20 25.40
13.00 6.00 0.00 0.38 0.25 19.63
26.00 6.00 0.00 0.00 0.00 32.00 17.88
0.00 0.00 0.00 0.00 2.00 2.00
16.96 2.35 2.09 0.22 0.35 21.96
13.48 3.56 3.56 0.15 0.30 21.04 20.26
6.93 2.40 8.00 0.20 0.27 17.80
E FREQUENCY 399.57
MBER OF MENU 20.00
REQUENCY 19.98
Twice a Month Once a Year Twice a Year Total
5.54 0.26 0.10 21.69

3.36 0.20 0.24 22.28
7.30 0.17 0.43 18.52
5.33 0.20 0.15 22.80

4.00 0.23 0.20 23.77
4.80 0.17 0.33 14.90
4.44 0.19 0.22 22.93
6.00 0.23 0.09 22.95
6.00 0.18 0.14 25.18

9.60 0.15 0.10 22.65
6.72 0.16 0.32 21.60

2.82 0.18 0.35 21.47
5.14 0.25 0.29 17.54

5.09 0.15 0.30 22.27
5.22 0.30 0.17 22.57
5.33 0.15 0.52 20.81

0.00 0.33 0.13 15.67
4.15 0.15 0.35 21.42
0.00 0.27 0.18 22.64
3.71 0.20 0.24 21.87
425.52
21.28
Table No. 3
Computation of Demand
Total Market Size 79,964
Multiply by Average Frequency in a year per order 19.98
Total Market Demand 1,597,546
Manpower
Capacity to be catered 960.00

Minutes to cater per customer 15.00
Total Capacity per day 64.00
No. of Kitchen Assistant 4.00
Total Number of Orders per Day 256.00
Annual Capacity 79,872.00
Practical Capacity 80%
Estimated Annual Capacity 63,897.60
*lowest between the three 63,897.60
Table No. 4
Annual Supply
Total Minutes of Operation per Day 960 min
Divided by the number of minutes required to cater each customer 15 min
Total Capacity per day 64
No. of Kitchen Assistant to Serve 4
Total number of orders per day 256
Total Capacity per Year (256x312) 79,872
Estimated Annual Supply 63,898
Technical
Gas Range
Number of Operationg Hours in minutes 960
Multiply by: Number of Gas Range 1
Total 960
Number of Burners 6
Total Burners 5,760.00
Total Number of Minutes to cook all menu 153
Number of Menu that can be cooked in a day 37.65
Seating Capacity
Number of Operating Hours 12.00
Maximum Hours of stay per person 2.00
Total 6.00
Number of Chairs 56.00
Capacity per day 336.00
Location
Seating Capacity No. of Tables No. of Seats
Table for 6 persons 4 24
Table for 4 persons 4 16
*Why only 5? List of seafood restaurants in Gensan.
I think 5 is enough as a basis in computing its supply.
Table No. 5
Competitor's Market Share
Average # of Household per
Competitors
Day
Grab a Crab 12
Ranchero’s Grill 17
Tiongson Arcade's 40
Gusteau's Crab Hauz 18
Gensan Arpochi Seafoods & Resto 11
Total Market Share
urants in Gensan.
able No. 5
or's Market Share
# of Working Days per Year Market Share Percentage
312 3,744 0.23%
312 5,304 0.33%
312 12,480 0.78%
312 5,616 0.35%
312 3,432 0.21%
30,576 1.91%
Table No. 6
Demand and Supply Analysis
Particulars Total
Total Demand 1,597,545.88
Total Supply 30,576.00
Free Market 1,566,969.88
Estimated Market Share Percentage 4.08%
Estimated Market Share of the 63,897.60
Floating Seafood Restaurant
The Floa
Pro
Raw Materials Quantity
Tuna, drained 1 can (184 gms)
Carrots 1/3 cup
Onions 1/3 cup
Breadcrumbs 2 tbsps
Tuna Lumpia
Egg 1 piece
Soy sauce 1 tbsp
Ground black pepper 1/3 tsp
Lumpia wrapper 10 pieces
Total Cost

TunaSteak 1 kg
Red Onion 1 piece
Finger Chilies 5 pieces
Coconut Palm Vinegar 1/4 cup
Kinilaw na Tuna
Calamansi Juice 1/4 cup
Brown Sugar 1 tsp
Salt 1tsp
Red Chili Pepper 1 piece
Total Cost

Flour 1 cup
Cornstarch 2 tablespoons
Pepper 1/2 teaspoon
Chiharong Tilapia Salt 1 teaspoon
Tilapia 1 kg
Cooking Oil 1 cup
Chili sauce 2 tablespoons
Total Cost

Calamansi juice 1 tablespoon
Inihaw na Pusit
Tomato 2 pieces
2 tablespoon brown sugar 2 tablespoons
Inihaw na Pusit 4 cloves garlic crushed 4 cloves
Ginger 1 piece thumb
Squid 500g
Onion 1 piece
Total Cost

Tuna Belly 1/2 kg
Flour 1 cup
Salt 2 tsp
Ground Black Pepper 2 tsp
Deep Fried Tuna Baking Powder 2 tsp
Belly Turmeric 1 tsp
Garlic Powder 1 tbsp
Egg 1 egg
Beer 1 can
Cooking Oil 1/2 cup
Total Cost

Shrimp 1 lb
Garlic 4 cloves
Lemon 1 piece
Green chili 1 cup
Bell pepper 1 cup
Cooking oil 1 cup
Sizzling Gambas
Onion 1 piece
Cooking rice wine 2 tablespoons
Tomato sauce 60 grams
Chili sauce 2 tablespoons
Salt 1 teaspoon
Pepper 1 tablespoon
Total Cost

Squid 1/2 1lb
Calamares
Flour 3/4 cup
Egg 1 piece
Calamares Breadcrumbs 3/4 cup
Salt 1 teaspoon
Ground black pepper 1/2 teaspoon
Cooking oil 2 cups
Total Cost

Potatoes 450 grams
Cooking oil 2 tablespoon
Salt 1/2 teaspoon
Asparagus 225 grams
Roasted Salmon
Garlic 1 clove
Ground pepper 1 tablespoon
Salmon 680 grams
Lemon 1 piece
Total Cost

Chicken 4 pound
Buttermilk 1 cup
All-Purpose Flour 2 cups
Fried Chicken Paprika 1 tsp
Salt 1 tsp
Pepper 1 tsp
Canola Oil 1/2kg
Total Cost

Pork 3 kg
Onion 1 piece
Pork Belly
Bay Leaf 1 piece
Peppercorns 10 pieces
Total Cost

Lato (Sea Grapes) 1 lb
Tomato 1 piece
Seaweed Salad
(Lato)
Onion 1 piece
Seaweed Salad
White Vinegar 1/4 cup
(Lato)
Ground Black Pepper 1/8 teaspoon
Salt 1/4 teaspoon
White sugar 1/4 teaspoon
Total Cost

Green Papaya 4 cups
Salt 1/4 cup
Carrots 1 piece
Red Bell Pepper 1 piece
Pickled Papaya
Ginger 1 piece
Salad (Atchara)
Green Chilli Pepper 2 pieces
Raisins 25 gms
Vinegar 1 cup
White sugar 1 cup
Total Cost

Young Coconut 4 cups
Fruit Cocktail 30 ounces
Pineapple Tidbits 1 cup
Sweet Corn Kernels 15 ounces
Buko Halo Kaong 12 ounces
Nata de coco 12 ounces
Eden Cheese 1 cup
Kremdensada 1 can (490ml)
Total Cost

Cream 1 can
Corn Kernels 250 gms
Mais Con Yelo
Evaporated Milk 1 can
Sugar 50 gms
Total Cost

Vanilla Ice Cream 1/2 scoop
Chocolate Ice Cream 1/2 scoop
Strawberry Ice Cream 1/2 scoop
Banana 5 pieces
Chocalate Syrup 12 tbsps
Banana Split
Strawberry Ice Cream Toppng 12 tbsps
PIneapple Crushed 12 tbsps
Walnut Ice Cream Topping 12 tbsps
Cherry 6 piece
Whipped Cream 12 tbsps
Total Cost

Rice
Grain 1 cup
DRINKS Cost Mark-up

Coke 20 1.7
Buko Juice 20 1.7
Pineapple Juice 22 1.7
SMB Pilsen 45 1.7
The Floating Seafood Restaurant
Schedule No. 1
Projected Price Costing
Cost No. of Servings Cost per Serving Direct Labor Overhead
26.375555556
4.556
9.112
3.435
5
0.8456
3.1805555556
10
62.504711111 2 31.2523555555556 28.744807915 0.24171542

180
5
5
3.56
7.5
0.1344
0.084
1
202.2784 3 67.4261333333333 12.775470185 0.34792371

20
1.535625
1.339916667
0.084
120
17
2.783823529
162.7433652 2 81.371682598 43.117211873 0.12818242

0.1
2
0.96
2
7
150
1
163.06 1 163.06 67.071218469 0.32594958

100
20.06
0.168
5.3596666667
0.82
1.512
2.58
5
27
25
187.49966667 2 93.7498333333333 33.535609234 0.1538189

136.3636364
2
17
7
10
17
1
2.594117647
3.7422
0.6
0.084
9.5708333333
197.38395405 1 197.383954047 57.48961583 0.17213068

79.5454
15.045
5.8333
29.13375
0.084
1.339916667
34
164.98136667 1 164.981366667 24.91216686 0.15748126

22.5
1.5
0.042
27
0.5
9.57083333
68
17
146.11283333 2 146.11283333 38.326410554 0.24537778

236.36
50.32
40.12
1.278
0.084
2.6798333333
51.075
381.92 2 190.958416666667 28.744807915 0.15015655

570
1
2
30
603 5 120.6 11.497923166 0.09522123

22.7272
1
1
2.224875
0.334979166
0.021
3.4
30.708054166 1 30.708054166 19.163205277 0.11719536

10
6.8
5
1
1
2
2.5
0.09423
15.2
43.59423 2 21.797115 28.744807915 0.08057181

204
50.7167
31.78392857
23.53423729
48
37
82.81684211
50.55
528.40170797 15 35.2267805313333 1.2775470185 0.16114361

39.95
14.008474576
25.5
2
81.458474576 5 16.2916949152542 7.6652821107 0.20875423

23
23
23
30
51.81971831
6
15.98540146
6
30
5.31
178.80511977 6 29.8008532949522 3.1938675461 0.12085771

13.5 2 6.75 1.6767804617 0.53104145
Selling Price
34
34
37.4
76.5
Total Cost Mark up Based on Cost Selling Price
60.23887889 1.7 102.4060941
80.54952723 1.7 136.9341963
124.6170769 1.7 211.8490307

230.4571681 1.7 391.7771857
127.4392615 1.7 216.6467445
255.0457006 1.7 433.5776909

190.0510148 1.7 323.0867251
184.6846217 1.7 313.9638568
219.8533811 1.7 373.7507479
132.1931444 1.7 224.7283455

49.9884548 1.7 84.98037316
50.62249472 1.7 86.05824103
36.66547116 1.7 62.33130098
24.16573125 1.7 41.08174313

33.11557855 1.7 56.29648354

8.957821915 1.6 14.33251506
Conversion
83/450g 1 tbsp-15 grams
40/kg 1 teaspoon 4.2 grams
80/kg
114.25/kg Cups Grams Ounces
120/tray 1/2 cup 170 g 6 oz
109.62/gal (30ml) 2/3 cup 227 g 8 oz
114.85/180g 3/4 cup 255 g 9 oz
1 cup 340 g 12 oz
50/50pieces 1/3 cup 113.9g
Gal-L. 4.54609
260/kg
50/gal
30/kg
32/kg
20/kg
260/kg 200
29.50/500g
114.85/180g
100/kg
*180/500g
*43/250g
*27
50/kg
114.85/180g
130/kg
37/250g
29.50/500g
114.85/180g
102.15/L
190/kg
*2
*30/10 pieces
*25/250g
104.7/4L
40/kg
39.95/350ml
165.30/2950g
25.5/410ML
40/kg
230/1.5L
102.2/355ml
73/822gms
Table No. 7
Price List
Appetizer
Lumpiang Tuna ₱ 102
Kinilaw na Tuna ₱ 137
Chicharong Tilapia ₱ 212
Seafoods
Inihaw na Pusit ₱ 392
Tuna Belly ₱ 217
Sizzling Gambas ₱ 434
Calamares ₱ 323
Roasted Salmon ₱ 314
Pork & Chicken
Fried Chicken ₱ 374
Pork Belly ₱ 225
Salads
Seaweeds (Lato) ₱ 85
Pickled Papaya Salad ₱ 86
Desserts
Buko Halo ₱ 62
Mais Con Yelo ₱ 41
Banana Split ₱ 56
Drinks
Coke ₱ 34
Buko Juice ₱ 34
Pineapple Juice ₱ 37
Calamansi Juice ₱ 77
Rice
Plain Rice ₱ 14
Table No. 8
Kitchen Equipment
Particular Quantity Unit Cost Total Cost
Oven and Range 2 ₱ 80,750 ₱ 161,500
Electric Griller 2 ₱ 2,972 ₱ 5,945
Refrigerator 1 ₱ 34,251 ₱ 34,251
Freezer 1 ₱ 8,826 ₱ 8,826
Rice Cooker 2 ₱ 9,422 ₱ 18,843
Fryer 1 ₱ 20,575 ₱ 20,575
Ice Crusher 1 ₱ 1,800 ₱ 1,800

TOTAL ₱ 251,740
Table No. 9
Office & Store Equipment
Cash Register 2 21,150.00 42,300.00
Printer 1 7,589.00 7,589.00
Computer Set 1 28,896.00 28,896.00
TOTAL 78,785.00
Table No.10
Equipment and Machineries
Exhaust Fan 2 8999 17998
Generator 1 62500 62500
CCTV 2 10500 21000
TOTAL 101498
Table No.11
Furnitures and Fixtures
Particular Quantity Unit Price Total Cost
Office Table Set 1 ₱ 3,999.00 ₱ 3,999.00
Office Chair 1 ₱ 1,899.00 ₱ 1,899.00
Office Cabinet 1 3,650.00 3,650.00
Locker 2 6,000.00 12,000.00
Kitchen Hanging Cabi 2 8,888.00 17,776.00
Dining Table Set for 4 4 6,500.00 26,000.00
Cashiers' Desk 1 800.00 800.00
TOTAL ₱ 120,324.00
Table No. 12
Kitchen Tools
Measuring Cups Set 1 275 275.00
Slicer and Grater Set 1 495 495.00
Ladle (Set) 1 375.25 375.25
Knife and Peeler Set 1 1 1.00
Chopping board 4 50.00 200.00
Strainer 4 25 100
Grater 4 20 80
Spatula 10 30 300
Condiment Servers 10 35 350
Trays 15 80 1200
Bowl 40 20 800
Glass 50 30 1500
Spoon and Fork 50 35 1750
Plates 50 30 1500
Stock Pots 5 300 1500
Sauce Pots 5 250 1250
Frying Pans 5 275 1375
Woks 5 325 1625
TOTAL 14,676.25
Building
Bamboo 1 1,975,790 1,975,790
ake Italian,Cookware
Asian, or American dishes – we have the high-quality items you need from trusted brands. Fry up
Stock Pots
Sauce Pots
Frying Pans
Woks
Kitchen Utensils Sometimes it’s the little things in life – the behind-the-scenes kitchen suppli
Food Portioners Cutting Board
Sandwich Spreaders Knife Sets
Turners
Spatulas
Forks and Spoons
Whips and Tongs
Ladles
Linen and Aprons Safety and hygiene are vitally important for any kitchen. That’s why you nee
Oven Mitts/Holders
Table Cloths/Linens
Janitorial Supplies Janitorial supplies are just as essential in making sure your guests have a p
Buckets mops and brooms
Garbage Cans and trash containers
Spray Bottles
Food Service Chemical
Kitchen Gloves
Dining Room SupplieWhether you run a fast food restaurant, local bar, banquet hall or fine dining
Glassware
Flatware
Dinnerware
Condiment Servers
Trays
Commercial Racks When it comes to organizing and keeping your kitchen neat and orderly, Ga
Food Shelves
Projected PPE
Sched No.
Kitchen Equipment Quantity Unit Cost Total Cost
Oven and Range 2 ₱ 80,750 ₱ 161,500
Electric Griller 2 ₱ 2,972 ₱ 5,945
Refrigerator 1 ₱ 34,251 ₱ 34,251
Freezer 1 ₱ 8,826 ₱ 8,826
Rice Cooker 2 ₱ 9,422 ₱ 18,843

Fryer 1 ₱ 20,575 ₱ 20,575
Ice Crusher 1 ₱ 1,800 ₱ 1,800
TOTAL ₱ 251,740
Office & Store Equipment Quantity Unit Cost Total Cost
Cash Register 2 ₱ 21,150 ₱ 42,300
Printer 1 ₱ 7,589 ₱ 7,589
Computer Set 1 ₱ 28,896 ₱ 28,896
TOTAL ₱ 78,785
Equipment and Machineries
Exhaust Fan 2 ₱ 8,999 ₱ 17,998
Generator 1 ₱ 62,500 ₱ 62,500
CCTV 2 ₱ 10,500 ₱ 21,000
TOTAL ₱ 101,498
Furnitures and Fixtures
Office Table Set 1 ₱ 3,999 ₱ 3,999
Office Chair 1 ₱ 1,899 ₱ 1,899
Office Cabinet 1 ₱ 3,650 ₱ 3,650
Locker 2 ₱ 6,000 ₱ 12,000
Kitchen Hanging Cabinet 2 ₱ 8,888 ₱ 17,776
Dining Table Set for 4 4 ₱ 6,500 ₱ 26,000
Cashiers' Desk 1 ₱ 800 ₱ 800
TOTAL ₱ 120,324
Building
One-Storey Building 1 ₱ 1,975,790 ₱ 1,975,790
Particular Quantity Particular Quantity
Improvements 1 Improvements 2
Particular Unit Price Total Cost

Improvements ₱ 100,000 ₱ 100,000
One-Storey Building ₱ 1,975,790 ₱ 1,975,790
Total Cost
Improvements ₱ 100,000 ₱ 100,000
need from trusted brands. Fry up French fries and chicken, create the perfect gravy or sauce, produce a not
ehind-the-scenes kitchen supplies and tools that really define a business. Kitchen supplies and smallwares
any kitchen. That’s why you need the highest quality oven mitts and holders, restaurant aprons, and chef w
aking sure your guests have a pleasant experience as the food itself. Keeping your kitchen clean and safe i
al bar, banquet hall or fine dining establishment, we have all the tabletop supplies and dining room supplies
our kitchen neat and orderly, Gator Chef offers commercial racks and shelving to help. Our wide selection o
Particulars
Model
CPT-UGCR500-W
Gonzalez General Merchandise-ElectricBBQ_PlasticLadle6-pc(Bl
Saver Cooler 2
8life10L
STARK Bread Toaster
XZY - BL-153 Blender 1.5L (White)
*Frying pans
Cookware
Stock Pots
Sauce Pots
Frying Pans
Woks
Kitchen Utensils
Ladles
Turners
Spatulas
Forks and Spoons
Linen and Aprons

Oven Mitts/Holders
Table Cloths/Linens
Janitorial Supplies
Buckets mops and brooms

Garbage Cans and trash containers
Spray Bottles
Food Service Chemical
Kitchen Gloves
Dining Room Supplies

Glassware
Flatware
Dinnerware
Condiment Servers
Trays
Commercial Racks
Food Shelves
sauce, produce a noteworthy stew, or cook up a breakfast to remember. From stockpots and braziers, to sau
plies and smallwares are no less a necessity than large, heavy duty equipment, and here at Gator Chef we c
nt aprons, and chef ware for every member of your team. Gator Chef carries commercial kitchen grade apron
chen clean and safe is priority number one, regardless of business type. Do this by stocking up your establis
dining room supplies you'll need! We've got a huge selection of flatware, glassware, chinaware, condiment s
Our wide selection of NSF-listed kitchen racks and shelves are sure to meet the needs of your restaurant. E
Size (L X W
Weight (kg)
X H cm)
61 x 96 x 58
29
48 x8 x35 2.3
55.x50.5x38 11
.5
15X25X18.5 1
20 x 17 x 37 3
ots and braziers, to sauce pans, fry pots, woks, and everything in-between – Gator Chef has the right items
ere at Gator Chef we carry a full range of supplies to maximize efficiency and dependability in the kitchen. H
ial kitchen grade aprons, oven mitts, and chef ware coats, hats and pants for all of your kitchen safety and c
ocking up your establishment with all the necessary janitorial supplies like buckets and mops, proper cleanin
hinaware, condiment servers for our customers to set the dining tables. We also provide buffet & catering su
ds of your restaurant. Everyone knows organization is the key to success, to support this we offer shelving in
ef has the right items to ensure your kitchen is fully stocked with all the commercial cookware you could eve
ability in the kitchen. Help your chefs and cooks create the perfect dish or tastiest dessert by providing high-q
ur kitchen safety and cleanliness needs. We offer a range of top-rated products on the market from both Roy
mops, proper cleaning chemicals, and more. At Gator Chef we offer a huge selection of these janitorial sup
de buffet & catering supplies, beverage service, food trays, baskets, and serving dishes for you to better serv
his we offer shelving in solid and wire styles for dry and wet locations which can be used free standing, as an
okware you could ever need.
ert by providing high-quality food processors, knives and cutlery, kitchen prep tools, baking supplies, and mo
market from both Royal Industries and Winco for this reason.
of these janitorial supplies, from kitchen cleaning supplies to food safety supplies — all working to keep you
s for you to better serve your customers.

ed free standing, as an over shelf, or wall mounted. Store ingredients, utensils, and small pieces of equipme
king supplies, and more. Keep your business safe, clean, and organized with the right utensils and storage
l working to keep your eatery safe and clean.

all pieces of equipment with a shelf or rack to match your needs. At Gator Chef we provide various depths a
utensils and storage units. No matter what type of restaurant or business you have, or what your need is, G
vide various depths and lengths to satisfy any application.
what your need is, Gator Chef h
Assumptions
1. Purchase of Raw Materials will be done weekly.
2. Ending Inventory is 2% of Raw Materials Available for Use.
3. Direct Labor is based on the salary of Kitchen Assistant and Cook.
4. Manufacturing Overhead is based on annual depreciation of kitchen equipment and utilit
Raw Materials Quantity Cost No. of Servings

Tuna steak 170 grams 44.2
Orange 1 pc 15
Grapefruit 1/2 small 22
Soy sauce 2 tablespoons 0.7233909
SASHIMI
Rice noodles 50 grams 4.8
Canola oil 4 tablespoons 6.129
Jalapenos 2 pcs 6.67
Fresh mint 1 gram 26
Total Cost 125.52239 6
Shredded Carrots 2 cups

Salmon 1/2 1lb 22.72
Onion 1 cup 27.2
Cooking Oil 1 cup 17
Flour 1 cup 20.06
Black Pepper 1 tsp 2.67983
Salt 1 tsp 0.084
Fish Sauce 1 tsp 0.2205
Paprika 1 tsp

Egg 1 5.8333
Yellow Mustard 2 tablespoons 7.629
Salt 1/2 teaspoon salt 0.042
Mashed Potato 100 grams 34.375
Flakes
Cooking Oil 1/4 cup 4.25
Tuna Fillets sole 170 grams 44.2

Flour 1 cup 20
Cornstarch 2 tablespoons 1.535625
Pepper 1/2 teaspoon 1.3399167
Chiharong Tilapia Salt 1 teaspoon 0.084
Tilapia 1 kg 120
Cooking Oil 1 cup 17
Chili sauce 2 tablespoons 2.7838235

Calamansi juice 1 tablespoon 0.1
Tomato 2 pieces 2
2 tablespoon 2 tablespoons 0.96
brown sugar
Inihaw na Pusit 4 cloves garlic 4 cloves 2
crushed
Ginger 1 piece thumb 7
Squid 500g 150
Onion 1 piece 1
Total Cost 163.06 4

Potatoes 450 grams 22.5
Cooking oil 2 tablespoon 1.5
Salt 1/2 teaspoon 0.042
Asparagus 225 grams 27
Garlic 1 clove 0.5
Ground pepper 1 tablespoon 9.5708333
Salmon 680 grams 68
Lemon 1 piece 17
Shrimp 1 lb 136.36364
Garlic 4 cloves 2
Lemon 1 piece 17
Green chili 1 cup 7
Bell pepper 1 cup 10
Cooking oil 1 cup 17
Sizzling Gambas Onion 1 piece 1
Cooking rice 2 tablespoons 2.5941176
wine
Tomato sauce 60 grams 3.7422
Chili sauce 2 tablespoons 0.6
Salt 1 teaspoon 0.084
Pepper 1 tablespoon

Cornflour 85 grams 4.08
Plain flour 85 grams 5.015
Black Pepper 2 tablespoons 19.141667
Canola OIl 1 cup 34.731
Squid 400 grams 140
Green chili 1 cup 7
Red chili 1 cup 7
Cucumber half 2
Rice wine
100 ml
vinegar
Fish sauce 2 tablespoons 1.47
Onion 1 piece 1
Sugar 1 tablespoon 0.48

Squid 1/2 1lb 79.5454
Flour 3/4 cup 15.045
Egg 1 piece 5.8333
Breadcrumbs 3/4 cup 29.13375
Calamares
Calamares
Ground black 1/2 teaspoon 1.3399167
pepper
Cooking oil 2 cups 34

Bacon 12 pieces
Canola OIl 1/4 cup 8.68275
Garlic 2 cloves 1
Lemon 1 piece 17
Shrimp 1 kg 300
Honey 3 tablespoon
Fish Sauce 3 tablespoon 2.205
Smoked Paprika 1/4 teaspoon
Black Pepper 1 teaspoon 2.6798333

Lato (Sea 1 lb 22.7272
Grapes)
Tomato 1 piece 1
Onion 1 piece 1
Seaweed Salad (Lato) White Vinegar 1/4 cup 2.224875
Ground Black 1/8 teaspoon 0.3349792
Pepper
Salt 1/4 teaspoon 0.021
White sugar 1/4 teaspoon 3.4

Golden Pompano 550 grams 205
Pepper 1 teaspoon 2.6798333
Cooking oil 1 tablespoon 0.75
Onion 1 piece 1
Pickled Papaya Salad
Garlic 2 cloves 1
Ginger 1 thumb size 2.25
Pickled Papaya Salad
Tomatoes 2 pieces 2
Fish Sauce 1 tablespoon 0.735
Tamarind Powder 1 tablespoon 7.6875

Milkfish (Bangus) 500grams 65
Radishes 2 pieces 3
(Labanos)
Water Spinach
(Kangkong) 1 bunch 5
Leaves
Cucumber Salad Tamarind Powder 40grams 20.5
Ginger 1 thumb size 2.25

Tomato 1 piece 1
Onion 1 piece 1
Fish Sauce
2 tablespoons 1.47
(Patis)
White Pepper 1 teaspoon 5.53
Total Cost 104.75 4

Young Coconut 4 cups 204
Fruit Cocktail 30 ounces 50.7167
Pineapple Tidbits 1 cup 31.783929
Sweet Corn 15 ounces 23.534237
Kernels
Buko Halo
Kaong 12 ounces 48
Nata de coco 12 ounces
Eden Cheese 1 cup 82.816842
Kremdensada 1 can (490ml) 50.55
Total Cost 491.40171 15

Sugar 1 cup 13.6
Eggs 5 pieces 29.1667
Mais Con Yelo
Mais Con Yelo Cream Cheese 4 ounce cream c 69.955556
Kremdensada 1 can (490ml) 50.55
Vanilla Extract 1 teaspoon 0.383333
asparagus Quantity Cost No. of Servings
Graham Crackers 1 1/2 cup 78.6675
Sugar 3 tablespoon 1.8

Butter 1/3 cup 31.166575
Cream Cheese 32 ounces 559.8502
Vanilla Extract 1 tablespoon 0.3833333
Eggs 4 pieces 23.33
Coke
Mango Shake
4 Seasons
Pineapple Juice Shakes 4
Mais Con Yelo
SMB (Pilsen)
Rice Grain 1 cup 13.6
n equipment and utilities expense.
Cost per Serving Direct Labor Overhead Total Cost Mark up Based on Cost
41.8407969566667 #DIV/0! Err:509 #DIV/0! 1.8
35.985732 #DIV/0! Err:509 #DIV/0! 1.8
48.16465 #DIV/0! Err:509 #DIV/0! 1.8
54.2477883986667 #DIV/0! Err:509 #DIV/0! 1.8
1
81.53 #DIV/0! Err:509 #DIV/0! 1.8
73.056416665 #DIV/0! Err:509 #DIV/0! 1.8

98.6919770235 #DIV/0! Err:509 #DIV/0! 1.8
110.958833335 #DIV/0! Err:509 #DIV/0! 1.8
82.4906833335 #DIV/0! Err:509 #DIV/0! 1.8
110.538527777667 #DIV/0! Err:509 #DIV/0! 1.8
7.6770135415 #DIV/0! Err:509 #DIV/0! 1.8
74.3834444443333 #DIV/0! Err:509 #DIV/0! 1.8
52.375 #DIV/0! Err:509 #DIV/0! 1.8
32.7601138646667 #DIV/0! Err:509 #DIV/0! 1.8
27.2759314333333 #DIV/0! Err:509 #DIV/0! 1.8
34.75988022 #DIV/0! Err:509 #DIV/0! 1.8
12 12 1.8
15 15 1.8
20 20 1.8
15 15 1.8
50 50 1.8
13.6 13.6 1.8
Conversion
1 tbsp-15 grams
1 teaspoon 4.2 grams
Cups Grams Ounces

1/2 cup 170 g 6 oz
2/3 cup 227 g 8 oz
3/4 cup 255 g 9 oz
1 cup 340 g 12 oz
Cost Conversion
Selling Price
260/kg
15/piece
44/piece
109.62/gal (30ml) Gal-L. 4.54609
48/500 grams
102.15/L (60ml) 1000 ml
10 for 3 pieces
26/gram
#DIV/0!
Selling Price
100/kg
80/kg
50/kg
29.50/500g
114.85/180g
20.kg
17.15/350ml
#DIV/0!
Selling Price
140/tray
254.30/L
20/kg
68.75/200g
50/kg
260/kg
#DIV/0!
Selling Price
29.50/500g
40.95/800g
114.85/180g
20/kg
120/kg
50/kg
31.55/340 ml
#DIV/0!
Selling Price
20/kg
20.kg
32/kg
200/kg
30/bundle
300/kg
80/kg
#DIV/0!
Selling Price
50/kg
50/kg
20/kg
120/kg
200/kg
114.85/180g
100/kg
102/6 pieces
#DIV/0!
Selling Price
300/kg
200/kg
102/6 pieces
7/cup
10/cup
50/kg
80/kg
29.40/340ml
62.37/kg
31.55/340 ml
20/kg
114.85/180g
#DIV/0!
Selling Price
48/kg
29.50/500g
114.85/180g
102.15/kg
350/kg
7/cup
7/cup
40/kg
17.15/350ml
80/kg
32/kg
#DIV/0!
Selling Price
350/kg
29.50/500g
140/tray
114.25/kg
20/kg
114.85/180g
50/kg
#DIV/0!
Selling Price
180.45/400g
102.15/kg
102/6 pieces
300/kg
17.15/350ml
20/kg
114.85/180g
#DIV/0!
Selling Price
50/kg
20/kg
80/kg
104.7/4L
114.85/180g
20/kg
40/kg
#DIV/0!
Selling Price
205/550grams
20/kg
114.85/180g
50/kg
80/kg
200/kg
45/kg
17.15/350ml
20.50/40 g
#DIV/0!
Selling Price
130/kg
30/kg
5/bunch
20.50/40 g
45/kg
17.15/350ml
39.50/30g
#DIV/0!
Selling Price
150/kg
179/3kg
52.35/560g
165.30/2950g
128/32oz
231.40/950g
50.55/410ml
#DIV/0!
Selling Price
40/kg
140/tray
157.40/255g
50.55/410ml
115/gal
#DIV/0!
Selling Price
30.85/200g
40/kg
55/200g
157.40/255g
115/gal
140/tray
#DIV/0!
21.6
8.75/25 grams
27
20/gallon
150/gallon
50.55/410ml
36
27
90
24.48 50 kg/2000
Particulars Cost Mark-up Price
Sashimi #DIV/0! 80% #DIV/0!
Salmon Fish Cake #DIV/0! 80% #DIV/0!
Fish Fillet #DIV/0! 80% #DIV/0!
Chicharong Tilapia #DIV/0! 80% #DIV/0!
Inihaw na Pusit #DIV/0! 80% #DIV/0!
Roasted Salmon #DIV/0! 80% #DIV/0!
Sizzling Gambas #DIV/0! 80% #DIV/0!
Salt & Pepper Squid #DIV/0! 80% #DIV/0!
Calamares #DIV/0! 80% #DIV/0!
Bacon Wrapped Shrimp #DIV/0! 80% #DIV/0!
Seaweed Salad #DIV/0! 80% #DIV/0!
Pompano Soup #DIV/0! 80% #DIV/0!
Sinigang na Bangus #DIV/0! 80% #DIV/0!
Buko Salad #DIV/0! 80% #DIV/0!

Leche Flan #DIV/0! 80% #DIV/0!
Cream Cheese #DIV/0! 80% #DIV/0!
Coke 12.00 80% 21.60
Iced Tea 15.00 80% 27.00
Pineapple Juice 20.00 80% 36.00
Clamansi Juice 15.00 80% 27.00
SMB (Pilsen) 50.00 80% 90.00
Rice 13.60 80% 24.48
Direct Labor Annual Salary
Cook 480,000.00
Kitchen Assistant 809,952.00
Total 1,289,952.00
Overhead
Depreciation of Kitche Err:509

Utilities Expense-95% 261,830.94
Total Err:509
Direct Labor
Preparation Cooking Standard Total Units to Total Hours
Total Hours
Time Time be Produced Allowed
Allowed
Appetizer
Lumpiang Tuna 20 10 30 0.25 3,886.88 971.72
Kinilaw na Tuna 20 20 0.11 5,594.76 621.64
Chicharong Tilapia 30 15 45 0.38 2,061.23 772.96
Seafoods -
Inihaw na Pusit 20 15 35 0.58 5,241.40 3,057.48
Tuna Belly 20 15 35 0.29 2,473.47 721.43
Sizzling Gambas 15 15 30 0.50 2,767.93 1,383.97
Calamares 10 3 13 0.22 2,532.36 548.68
Roasted Salmon 10 30 40 0.33 3,945.78 1,315.26
Pork & Chicken -
Fried Chicken 15 15 30 0.25 2,414.58 603.64
Pork Belly 15 15 30 0.10 1,531.20 153.12
Salads -
Seaweeds (Lato) 5 5 10 0.17 1,884.55 314.09
Pickled Papaya Salad 20 10 30 0.25 1,295.63 323.91
Desserts -
Buko Halo 10 10 0.01 2,591.26 28.79
Mais Con Yelo 20 20 0.07 3,356.85 223.79
Banana Split 10 10 0.03 1,943.44 53.98
Rice 0 - -
Plain Rice 5 30 35 0.01 8,539.36 124.53
52,060.67 11,219.00
Direct Labor Direct Labor
Wage Rate Percentage
Cost Rate/Serving
114.98 111,727.70 28.74 0.06

114.98 71,475.64 12.78 0.09
114.98 88,874.31 43.12 0.03
114.98 351,547.27 67.07 0.08

114.98 82,949.36 33.54 0.04
114.98 159,127.34 57.49 0.04
114.98 63,086.65 24.91 0.04
114.98 151,227.40 38.33 0.06
114.98 69,406.60 28.74 0.04

114.98 17,605.58 11.50 0.02
114.98 36,114.01 19.16 0.03

114.98 37,242.57 28.74 0.02
114.98 3,310.45 1.28 0.04

114.98 25,731.23 7.67 0.05
114.98 6,207.09 3.19 0.03
114.979232 14,318.64 1.68 0.13
0.81
407.93673233
OVERHEAD
Appetizer # of Orders Overhead Rate Percentage Overhead
Lumpiang Tuna Err:509
Kinilaw na Tuna 3,886.86 0.2417 0.07
Chicharong Tilapia 5,594.72 0.3479 0.11
Seafoods 2,061.21 0.1282 0.04
Inihaw na Pusit
Tuna Belly 5,241.37 0.3259 0.10
Sizzling Gambas 2,473.46 0.1538 0.05
Calamares 2,767.91 0.1721 0.05
Roasted Salmon 2,532.35 0.1575 0.05
Pork & Chicken 3,945.75 0.2454 0.08
Fried Chicken
Pork Belly 2,414.56 0.1502 0.05
Salads 1,531.19 0.0952 0.03
Seaweeds (Lato) 0.00
Pickled Papaya Salad 1,884.54 0.1172 0.04
Desserts 1,295.62 0.0806 0.02
Buko Halo
Mais Con Yelo 2,591.24 0.1611 0.05
Banana Split 3,356.83 0.2088 0.06
Rice 1,943.43 0.1209 0.04
Plain Rice 8,539.31 0.5310
0.16
52,060.35 3.2375216883745 1.0000066991

The Float
S
Projected Annual Sales No. of Order
Annual Supply Willing Respondents One Order
Appetizer
Lumpiang Tuna 63,898 39 19
Kinilaw na Tuna 63,898 50 21
Chicharong Tilapia 63,898 24 15
Seafoods
Inihaw na Pusit 63,898 54 26
Tuna Belly 63,898 30 19
Sizzling Gambas 63,898 30 16
Calamares 63,898 27 16
Roasted Salmon 63,898 44 25
Pork & Chicken
Fried Chicken 63,898 28 18
Pork Belly 63,898 20 15
Salads
Seaweeds (Lato) 63,898 25 19
Pickled Papaya Salad 63,898 17 12
Desserts
Buko Halo 63,898 28 16
Mais Con Yelo 63,898 33 16
Banana Split 63,898 23 16
Coolers
Coke 63,898 27 18
Sprite 63,898 15 9
Pineapple Juice 63,898 52 24
SMB (Pilsen) 63,898 11 8
Rice
Plain Rice 63,898 88 46
TOTAL 665 374
Year 1 Year 2 Year 3

₱ 10,022,645 ₱ 10,423,551 ₱ 10,840,493
Schedule No. 1
No. of Orders Total Orders
One Two Three Total
Two Orders Three Orders Percentage
Order Order Orders Orders
13 7 19 26 21 66 0.06
13 16 21 26 48 95 0.09
7 2 15 14 6 35 0.03
0
18 9 26 36 27 89 0.08
10 1 19 20 3 42 0.04
11 3 16 22 9 47 0.04
6 5 16 12 15 43 0.04
15 4 25 30 12 67 0.06
7 3 18 14 9 41 0.04
4 1 15 8 3 26 0.02
0
5 1 19 10 3 32 0.03
5 0 12 10 0 22 0.02
8 4 16 16 12 44 0.04
10 7 16 20 21 57 0.05
4 3 16 8 9 33 0.03
6 5 18 12 15 45 0.04
6 0 9 12 0 21 0.02
18 10 24 36 30 90 0.08
2 11 8 4 33 45 0.04
27 15 46 54 45 145 0.13
195 107 1085 1
Year 4 Year 5
₱ 11,274,112 ₱ 11,725,077
Selling
No. of Orders Sales
Price
3,886.86 ₱ 102 ₱ 398,038 Year 1 Year 2

5,594.72 ₱ 137 ₱ 766,109 ### ###
2,061.21 ₱ 212 ₱ 436,666
5,241.37 ₱ 392 ₱ 2,053,449

2,473.46 ₱ 217 ₱ 535,866
2,767.91 ₱ 434 ₱ 1,200,106
2,532.35 ₱ 323 ₱ 818,168
3,945.75 ₱ 314 ₱ 1,238,823 52060.3487558
2,414.56 ₱ 374 ₱ 902,445

1,531.19 ₱ 225 ₱ 344,101
1,884.54 ₱ 85 ₱ 160,149
1,295.62 ₱ 86 ₱ 111,499
2,591.24 ₱ 62 ₱ 161,515
3,356.83 ₱ 41 ₱ 137,905
1,943.43 ₱ 56 ₱ 109,408
2,650.13 ₱ 34 ₱ 90,104
1,236.73 ₱ 34 ₱ 42,049
5,300.26 ₱ 37 ₱ 198,230
2,650.13 ₱ 77 ₱ 202,735
8,539.31 ₱ 14 ₱ 115,281
63897.6 ₱ 10,022,645
11837.2512442396
52060.3487557604
### ### ₱ 12,182,587
Schedule No. 3
Purchases
No. of
Cost Year 1 Year 2
Orders
Appetizer
Lumpiang Tuna 3,886.86 ₱ 31 ₱ 121,473 ₱ 124,765
Kinilaw na Tuna 5,594.72 ₱ 67 ₱ 377,230 ₱ 387,453
Chicharong Tilapia 2,061.21 ₱ 81 ₱ 167,724 ₱ 172,270
Seafoods
Inihaw na Pusit 5,241.37 ₱ 163 ₱ 854,658 ₱ 877,819
Tuna Belly 2,473.46 ₱ 94 ₱ 231,886 ₱ 238,170
Sizzling Gambas 2,767.91 ₱ 197 ₱ 546,342 ₱ 561,148
Calamares 2,532.35 ₱ 165 ₱ 417,790 ₱ 429,112
Roasted Salmon 3,945.75 ₱ 146 ₱ 576,525 ₱ 592,149
Pork & Chicken
Fried Chicken 2,414.56 ₱ 191 ₱ 461,081 ₱ 473,577
Pork Belly 1,531.19 ₱ 121 ₱ 184,661 ₱ 189,665
Salads
Seaweeds (Lato) 1,884.54 ₱ 31 ₱ 57,870 ₱ 59,439
Pickled Papaya Salad 1,295.62 ₱ 22 ₱ 28,241 ₱ 29,006
Desserts
Buko Halo 2,591.24 ₱ 35 ₱ 91,281 ₱ 93,755
Mais Con Yelo 3,356.83 ₱ 16 ₱ 54,688 ₱ 56,171
Banana Split 1,943.43 ₱ 30 ₱ 57,916 ₱ 59,485
Drinks
Coke 2,650.13 ₱ 15 ₱ 39,752 ₱ 40,829
Sprite 1,236.73 ₱ 20 ₱ 24,735 ₱ 25,405
Pineapple Juice 5,300.26 ₱ 15 ₱ 79,504 ₱ 81,658
SMB (Pilsen) 2,650.13 ₱ 50 ₱ 132,507 ₱ 136,097
Rice
Plain Rice 8,539.31 ₱ 14 ₱ 116,135 ₱ 119,282
TOTAL ₱ 4,621,999 ₱ 4,747,256
estaurant
₱ 128,147 ₱ 131,619 ₱ 135,186

₱ 397,953 ₱ 408,738 ₱ 419,815
₱ 176,938 ₱ 181,733 ₱ 186,658
₱ 901,608 ₱ 926,041 ₱ 951,137

₱ 244,625 ₱ 251,254 ₱ 258,063
₱ 576,355 ₱ 591,974 ₱ 608,017
₱ 440,741 ₱ 452,685 ₱ 464,953
₱ 608,196 ₱ 624,678 ₱ 641,607
₱ 486,410 ₱ 499,592 ₱ 513,131

₱ 194,805 ₱ 200,085 ₱ 205,507
₱ 61,050 ₱ 62,704 ₱ 64,403

₱ 29,792 ₱ 30,600 ₱ 31,429
₱ 96,295 ₱ 98,905 ₱ 101,585

₱ 57,693 ₱ 59,256 ₱ 60,862
₱ 61,097 ₱ 62,753 ₱ 64,454
₱ 41,936 ₱ 43,072 ₱ 44,239

₱ 26,093 ₱ 26,800 ₱ 27,527
₱ 83,871 ₱ 86,144 ₱ 88,479
₱ 139,786 ₱ 143,574 ₱ 147,465
₱ 122,514 ₱ 125,835 ₱ 129,245

₱ 5,008,043 ₱ 5,143,260 ₱ 5,143,761
ASSUMPTIONS:
1. Purchase of Raw Materials will be done weekly.
2. Ending Inventory is 2% of Raw Materials Available for Use
3. Direct Labor is based on the direct labor hours.
4. Manufacturing Overhead is based on annual depreciation of kitchen equipment, water an
5. Sales is increased by 5% per year
Projeted Cost of Sales

Schedule No. 4
YEAR 0 YEAR 1 YEAR 2
Beginning Inventory ₱ 88,885 ₱ 94,218
Add: Net Purchases ₱ 88,885 ₱ 4,621,999 ₱ 4,746,793
Raw Materials Available for Use ₱ 88,885 ₱ 4,710,884 ₱ 4,841,011
Less: Ending Inventory - ₱ 94,218 ₱ 96,820
Raw Materials Used ₱ 88,885 ₱ 4,616,666 ₱ 4,744,191
Direct Labor - ₱ 608,160 ₱ 608,160
Manufacturing Overhead - ₱ 240,223 ₱ 240,223
Total Cost ₱ 88,885 ₱ 5,465,050 ₱ 5,592,574
chen equipment, water and utilities expense.

₱ 96,820 ₱ 99,436 ₱ 102,120
₱ 4,874,957 ₱ 5,006,581 ₱ 5,141,758
₱ 4,971,777 ₱ 5,106,016 ₱ 5,243,879
₱ 99,436 ₱ 102,120 ₱ 104,878
₱ 4,872,342 ₱ 5,003,896 ₱ 5,139,001
₱ 608,160 ₱ 617,282 ₱ 617,282
₱ 240,223 ₱ 240,223 ₱ 240,223
₱ 5,720,725 ₱ 5,861,402 ₱ 5,996,507
Projected Cleaning Materials and Supplies Expense
Schedule No. 6
Sanitation and Maintenance
Expense Quantity Unit Cost Total Year 1
Dust Mop 4 ₱ 220 ₱ 880 ₱ 880
Floor Sweeps 4 ₱ 75 ₱ 300 ₱ 300
Glass Squeeze 4 ₱ 215 ₱ 860 ₱ 860
Window Washer 4 ₱ 130 ₱ 520 ₱ 520
Waste Bin 5 ₱ 110 ₱ 550 ₱ 550
Detergent Soap 52 ₱ 25 ₱ 1,300 ₱ 1,300
Hand Soap 52 ₱ 55 ₱ 2,860 ₱ 2,860
Bathroom Tissue 52 ₱ 7 ₱ 338 ₱ 338
Dishwashing Liquid 52 ₱ 24 ₱ 1,227 ₱ 1,227
TOTAL ₱ 8,835 ₱ 8,835
Kitchen Supplies
Measuring Cups Set 5 ₱ 275 ₱ 1,375 ₱ 1,375
Slicer and Grater Set 5 495 2475 2475
Ladle (Set) 5 375 1876 1876
Knife and Peeler Set 5 30 150 150
Chopping board 4 50 200 200
Strainer 4 25 100 100
Grater 4 20 80 80
Spatula 15 30 450 450
Condiment Servers 20 35 700 700
Trays 30 80 2400 2400
Bowl 50 20 1000 1000
Glass 50 30 1500 1500
Spoon and Fork 50 35 1750 1750
Plates 50 30 1500 1500
Stock Pots 5 300 1500 1500
Sauce Pots 5 250 1250 1250
Frying Pans 5 275 1375 1375
Woks 5 325 1625 1625
TOTAL ₱ 21,306 ₱ 21,306
Counter Supplies
Cutter 2 ₱ 15 ₱ 30 ₱ 30
Scissors 2 15 30 30
Tape 24 10 240 240
Tape Dispenser 1 95 95 95
Stapler 1 65 65 65
Staple Wire 25 35 875 875
Puncher 1 55 55 55
Filers 4 195 780 780
Record Book 6 80 480 480
Receipts Sheets 24 15 360 360
Bond Paper (Long) 12 150 1800 1800
Bond Paper (Short) 12 120 1440 1440
TOTAL ₱ 19,681 ₱ 19,681
TOTAL SUPPLIES ₱ 49,823
Year 2 Year 3 Year 4 Year 5
₱ 904 ₱ 928 ₱ 953 ₱ 979
₱ 308 ₱ 316 ₱ 325 ₱ 334
₱ 883 ₱ 907 ₱ 932 ₱ 957
₱ 534 ₱ 548 ₱ 563 ₱ 578
₱ 565 ₱ 580 ₱ 596 ₱ 612
₱ 1,335 ₱ 1,371 ₱ 1,408 ₱ 1,446
₱ 2,937 ₱ 3,017 ₱ 3,098 ₱ 3,182
₱ 347 ₱ 356 ₱ 366 ₱ 376
₱ 1,260 ₱ 1,294 ₱ 1,329 ₱ 1,365
₱ 9,074 ₱ 9,319 ₱ 9,570 ₱ 9,829
₱ 1,412 ₱ 1,450 ₱ 1,489 ₱ 1,530

2542 2610 2681 2753
1927 1979 2032 2087
154 158 162 167
205 211 217 222
103 105 108 111
82 84 87 89
462 475 487 501
719 738 758 779
2465 2531 2600 2670
1027 1055 1083 1112
1541 1582 1625 1669
1797 1846 1896 1947
1541 1582 1625 1669
1541 1582 1625 1669
1284 1318 1354 1391
1412 1450 1489 1530
1669 1714 1760 1808
₱ 21,882 ₱ 22,472 ₱ 23,079 ₱ 23,702
₱ 31 ₱ 32 ₱ 32 ₱ 33
31 32 32 33
246 253 260 267
98 100 103 106
67 69 70 72
899 923 948 973
56 58 60 61
801 823 845 868
493 506 520 534
370 380 390 400
1849 1899 1950 2002
1479 1519 1560 1602
₱ 20,213 ₱ 20,758 ₱ 21,319 ₱ 21,894
₱ 51,168 ₱ 52,549 ₱ 53,968 ₱ 55,425
Projected Advertising Expense
Schedule No. 7
Advertising Expense Quantity Unit Cost Total Cost Year 0
Tarpaulin(3ft x 4ft) 10 ₱ 150.00 ₱ 1,500.00 ₱ 1,500.00
Social Media 1 - -
Local Print Media 1 4,500.00 4,500.00 4,500.00
Leaflets 2000 0.25 500.00 500.00
TOTAL ₱ 6,500.00
*Increased by 2.7% per year due to inflation

Year 1 Year 2 Year 3 Year 4 Year 5
₱ 1,500.00 ₱ 1,540.50 ₱ 1,584.10 ₱ 1,628.93 ₱ 1,675.02
- -
4,500.00
500.00 514.15 528.70 543.66 559.05
₱ 6,500.00 ₱ 2,054.65 ₱ 2,112.80 ₱ 2,172.59 ₱ 2,234.07
Projected Utilities Expense
Schedule No. 8
Machineries and Equipment Qty. Watt per Hr. Operating Hr.
Oven and Range 1 300 10
Electric Griller 2 50 8
Refrigerator 1 260 24
Freezer 1 300 24
Rice Cooker 1 150 9
Fryer 1 50 5
Computer 1 75 8
Cash Register 1 30 10
Water Dispenser 2 15 12
Exhaust Fan 2 2 16
CCTV 2 5 24
Flourescent lights 15 22 12
Total Electricty Consumption
Total Water Consumption
Total Gasoline Consumption
104
TOTAL UTILITIES EXPENSE

Utilities Expense ₱261,830.94 ₱268,900.38 ₱276,160.69
*Increased by 2.7% per year due to inflation

Total
Daily Usage Kilowatts Rate Daily Usage Monthly Usage
Kilowatts
3000 3 3 8.6 ₱ 26 ₱ 774
400 0.4 0.8 8.6 ₱ 7 ₱ 206
6240 6.24 6.24 8.6 ₱ 54 ₱ 1,610
7200 7.2 7.2 8.6 ₱ 62 ₱ 1,858
1350 1.35 1.35 8.6 ₱ 12 ₱ 348
250 0.25 0.25 8.6 ₱ 2 ₱ 65
600 0.6 0.6 8.6 ₱ 5 ₱ 155
300 0.3 0.3 8.6 ₱ 3 ₱ 77
180 0.18 0.36 8.6 ₱ 3 ₱ 93
32 0.032 0.064 8.6 ₱ 1 ₱ 17
120 0.12 0.24 8.6 ₱ 2 ₱ 62
264 0.264 3.96 8.6 ₱ 34 ₱ 1,022
10000
1200
₱ 500
Year 4 Year 5
₱283,617.03 ₱291,274.69
Factory
Yearly Usage 91.75% Administrative 2.75%
Overhead
₱ 9,288 100% ₱ 9,288
₱ 2,477 100% ₱ 2,477
₱ 19,319 100% ₱ 19,319
₱ 22,291 100% ₱ 22,291
₱ 4,180 100% ₱ 4,180
₱ 774 100% ₱ 774
₱ 1,858 100% ₱1,858
₱ 929 100% ₱ 929
₱ 1,115 100% ₱ 1,115
₱ 198 100% ₱ 198
₱ 743 100% ₱ 743
₱ 12,260 70% ₱ 8,582 30% ₱3,678
₱ 75,431
₱ 120,000 100% ₱120,000
₱ 14,400
₱ 52,000 100% ₱ 52,000
₱ 261,831 ₱240,223 ₱7,207
Kitchen Equipment Quantity Unit Cost Total Cost Life
Oven and Range 1 80,750.00 80,750.00 10
Electric Griller 2 2,972.34 5,944.68 10
Refrigerator 1 34,251.00 34,251.00 10
Freezer 1 8,826.37 8,826.37 10
Rice Cooker 2 9,421.72 18,843.44 10

Ice Crusher 1 - 10
Fryer 1 - 10
TOTAL 148,615.49
Office & Store Equipment Quantity Unit Cost Total Cost Life
Cash Register 1 21,150.00 21,150.00 8
Printer 1 7,589.00 7,589.00 8
Computer Set 1 28,896.00 28,896.00 8
TOTAL 57,635.00
Equipment and Machineries Quantity Unit Cost Total Cost Life

Ventilating Fan 2 8999 17998 8
Generator 1 62500 62500 8
CCTV 2 10500 21000 8
TOTAL 101498
Furnitures and Fixtures Quantity Unit Price Total Cost Life

Office Table Set 1 ₱ 3,999.00 ₱ 3,999.00 10
Office Chair 1 ₱ 1,899.00 ₱ 1,899.00 10
Office Cabinet 1 3,650.00 3,650.00 10
Storage Cabinet 1 7,789.00 7,789.00 10
Locker 2 6,000.00 12,000.00 10
Kitchen Hanging Cabinet 2 8,888.00 17,776.00 10
Dining Table Set for 4 2 6,500.00 13,000.00 10
Cashiers' Desk 1 800.00 800.00 10
TOTAL ###
Kitchen Utensils Quantity Unit Price Total Cost Life

Measuring Cups Set 1 275 275.00 5
Slicer and Grater Set 1 495 495.00 5
Ladle (Set) 1 375.25 375.25 5
Knife and Peeler Set 1 1 1.00 5
Chopping board 4 50.00 200.00 5
Strainer 4 25 100 5
Grater 4 20 80 5
Spatula 10 30 300 5
Condiment Servers 10 35 350 5
Trays 15 80 1200 5
Bowl 40 20 800 5
Glass 50 30 1500 5
Spoon and Fork 50 35 1750 5
Plates 50 30 1500 5
Stock Pots 5 300 1500 5
Sauce Pots 5 250 1250 5
Frying Pans 5 275 1375 5
Woks 5 325 1625 5
TOTAL 8926.25
Building Quantity Unit Price Total Cost Life
Bamboo 1 1,975,790 1,975,790 15
TOTAL
Projected Depreciation Expense
Schedule No. 9
Particulars Total Cost
Annual Depreciation Kitchen Equipment ₱ 148,615
8,075.00 Office & Store Equipment 57,635.00
594.47 Equipment and Machineries 101,498.00
3,425.10 Furnitures and Fixtures 115,913.00
882.64 Building 1,975,789.56
Improvements 100,000.00
1,884.34 TOTAL
-
-
14,861.55
Annual Depreciation
2,643.75
948.63
3,612.00
7,204.38
Annual Depreciation
2249.75
7812.5
2625
12687.25
Depreciation
399.9
189.9
365
778.9
1200
1777.6
1300
3400
2100
80
11591.3
Depreciation
55
99
75.05
0.2
10
5
4
6
7
16
4
6
7
6
300
250
275
325
1450.25
Depreciation
131,719.30
179,514.03
Year 1
Life Annual Depreciation Depreciation Expense ₱ 188,063.78
10 ₱ 14,861.5
8 7,204.38
8 12,687.25
10 11,591.30
15 131,719.30
10 10,000.00
₱ 188,063.8
₱ 376,127.56 ₱ 564,191.33 ₱ 752,255.11 ₱ 940,318.89
Projected Permits and Licneses
Schedule No. 10
Particulars Year 0 Year 1 Year 2
Business Location Clearance ₱ 75.00 ₱ 75.00
Sanitary Health Clearance 60.00 60.00
Fire Safety Clearance 460.00 460.00
CENRO 500.00 500.00
SEC Registration ₱ 5,756.00
Brgy. Clearance - -
Garbage Collection Fee 500.00 500.00
Community Tax 1,900.00 4,709.51
Permit Fee 22,500.00 75,169.84
Certificate of Tax Payment 30.00 30.00
Documentary Stamp Tax 30.00 30.00
Recording Fee 500.00 500.00
Foreshore Lease Application 500.00
Building Permit 16,591.05
DENR Permit 15,575.00
Total ₱ 38,422.05 ₱ 26,555.00 ₱ 82,034.35
Application Fee -FLC 1,000

*Foreshore Lease Conntract
721.35 square meters

₱ 75.00 ₱ 75.00 ₱ 75.00
60.00 60.00 60.00
460.00 460.00 460.00
500.00 500.00 500.00
- - -
500.00 500.00 500.00
4,919.99 5,140.99 5,373.03 2 pesos per 5,000+500, year 1-Investment Cost, Year 2-Gross Sale
78,928.33 82,874.74 87,018.48 0.0075 Year 2-Gross Sales
30.00 30.00 30.00
30.00 30.00 30.00
500.00 500.00 500.00
₱ 86,003.31 ₱ 90,170.73 ₱ 94,546.52

estment Cost, Year 2-Gross Sales of year 1
Projected Trainings and Seminar
Schedule No. 11
Trainings and Seminars ₱ 5,000 ₱ 2,000 ₱ 2,060 ₱ 2,122 ₱ 2,185
Year 5
₱ 2,251
Projected Communication Expense
Schedule No. 12
Monthly Cost Annual Cost Year 1
Internet and Telephone Expense ₱ 999.00 ₱ 11,988.00 ₱ 11,988.00
₱ 11,988.00 ₱ 11,988.00 ₱ 11,988.00 ₱ 11,988.00
*For tax purposes all employees are assume to be single and no qualified dependents
*Year 1-3
Total SSS
No of Monthly Total Annual
POSITION Monthly
EE Salary Salaries ER
Salary
Manager 1 13,000.00 13,000.00 156,000.00 11,612.40
Cook 2 10,000.00 20,000.00 240,000.00 8,960.40
Kitchen Assistant 4 7,670.00 30,680.00 368,160.00 20,250.00
Cashier 1 7,670.00 7,670.00 92,040.00 6,750.00
Waiter 2 7,670.00 15,340.00 184,080.00 13,500.00
Guard 2 7,670.00 15,340.00 184,080.00 13,500.00
Total 1,224,360.00 74,572.80
*Year 4-5 114,030.00

Increase by 1.5%
Total SSS
POSITION Monthly
EE Salary Salaries ER
Salary
Manager 1 13,195.00 13,195.00 158,340.00 11,612.40
Cook 2 10,150.00 20,300.00 243,600.00 8,960.40
Cashier 1 7,785.05 7,785.05 93,420.60 7,191.60
Waiter 2 7,785.05 15,570.10 186,841.20 14,383.20
Guard 2 7,785.05 15,570.10 186,841.20 14,383.20
Total 1,242,725.40 85,297.20
126,720.00
Year 1-3
Night Total
POSITION Differential Monthly
EE Salary Salaries
Pay Salary
Manager 1 13,000.00 13,000.00 156,000.00
Cook 2 10,000.00 10,000.00 240,000.00
Cashier 1 7,670.00 1,534.00 9,204.00 110,448.00

Waiter 2 7,670.00 1,534.00 9,204.00 220,896.00
Guard 1 7,670.00 1,534.00 9,204.00 110,448.00
Total 1,279,584.00
Year 4-5 Increase by 1.5% package

Night Total
POSITION Differential Monthly
EE Salary Salaries
Pay Salary
Manager 1 13,195.00 13,195.00 158,340.00
Cook 2 10,150.00 10,150.00 243,600.00
Cashier 1 7,785.05 1,564.68 9,349.73 112,196.76
Waiter 2 7,785.05 1,564.68 9,349.73 224,393.52
Guard 1 7,785.05 1,564.68 9,349.73 112,196.76
Total 1,299,514.08
ied dependents
SSS PHILHEALTH PAG-IBIG

Withholding
EE ER EE ER EE tax
5,667.60 1,950.00 1,950.00 1,200.00 1,200.00 13,936.48

4,359.60 3,000.00 3,000.00 2,400.00 2,400.00 25,036.06
13,080.00 4,800.00 4,800.00 4,800.00 4,800.00
3,270.00 1,200.00 1,200.00 1,200.00 1,200.00
6,540.00 2,400.00 2,400.00 2,400.00 2,400.00
6,540.00 2,400.00 2,400.00 2,400.00 2,400.00
39,457.20 15,750.00 15,750.00 14,400.00 14,400.00 38,972.54

Withholding
EE ER EE ER EE tax
5,667.60 1,950.00 1,950.00 1,200.00 1,200.00 14,404.48

4,359.60 3,000.00 3,000.00 2,400.00 2,400.00 25,576.06
13,953.60 4,800.00 4,800.00 4,800.00 4,800.00
3,488.40 1,200.00 1,200.00 1,200.00 1,200.00
6,976.80 2,400.00 2,400.00 2,400.00 2,400.00
6,976.80 2,400.00 2,400.00 2,400.00 2,400.00
41,422.80 15,750.00 15,750.00 14,400.00 14,400.00 39,980.54

ER EE ER EE ER EE
11,612.40 5,667.60 1,950.00 1,950.00 1,200.00 1,200.00
8,960.40 4,359.60 3,000.00 3,000.00 2,400.00 2,400.00
32,304.00 15,696.00 5,400.00 5,400.00 4,800.00 4,800.00
8,076.00 3,924.00 1,350.00 1,350.00 1,200.00 1,200.00

16,152.00 7,848.00 2,700.00 2,700.00 2,400.00 2,400.00
8,076.00 3,924.00 1,350.00 1,350.00 2,400.00 2,400.00
85,180.80 41,419.20 15,750.00 15,750.00 14,400.00 14,400.00

ER EE ER EE ER EE
11,612.40 5,667.60 1,950.00 1,950.00 1,200.00 1,200.00
8,960.40 4,359.60 3,000.00 3,000.00 2,400.00 2,400.00
34,070.40 16,569.60 5,400.00 5,400.00 4,800.00 4,800.00
8,517.60 4,142.40 1,350.00 1,350.00 1,200.00 1,200.00
17,035.20 8,284.80 2,700.00 2,700.00 2,400.00 2,400.00
8,517.60 4,142.40 1,350.00 1,350.00 2,400.00 2,400.00
88,713.60 43,166.40 15,750.00 15,750.00 14,400.00 14,400.00
131,880.00 174,010.80
84,589.20
258,600.00 20,052.50
237,050.00
TOTAL DEDUCTION
Total Annual
Net Pay 13th Month Pay
ER EE Net Pay
14,762.40 22,754.08 133,245.92 13,000.00 146,245.92

14,360.40 34,795.66 205,204.34 20,000.00 225,204.34
29,850.00 22,680.00 345,480.00 30,680.00 376,160.00
9,150.00 5,670.00 86,370.00 7,670.00 94,040.00
18,300.00 11,340.00 172,740.00 15,340.00 188,080.00
18,300.00 11,340.00 172,740.00 15,340.00 188,080.00
104,722.80 108,579.74 1,115,780.26 102,030.00 1,217,810.26
TOTAL DEDUCTION
Total Annual
Net Pay 13th Month Pay
ER EE Net Pay
14,762.40 23,222.08 135,117.92 13,195.00 148,312.92

14,360.40 35,335.66 208,264.34 20,300.00 228,564.34
38,366.40 23,553.60 350,128.80 31,140.20 381,269.00
9,591.60 5,888.40 87,532.20 7,785.05 95,317.25
19,183.20 11,776.80 175,064.40 15,570.10 190,634.50
19,183.20 11,776.80 175,064.40 15,570.10 190,634.50
115,447.20 111,553.34 1,131,172.06 103,560.45 1,234,732.51
TOTAL DEDUCTION 13th Month

Withholding tax Net Pay
ER EE Pay
13,936.48 14,762.40 22,754.08 133,245.92 13,000.00
25,036.06 14,360.40 34,795.66 205,204.34 20,000.00
42,504.00 25,896.00 415,896.00 30,680.00
10,626.00 6,474.00 103,974.00 7,670.00

21,252.00 12,948.00 207,948.00 15,340.00
11,826.00 7,674.00 102,774.00 7,670.00
38,972.54 115,330.80 110,541.74 1,169,042.26 94,360.00
TOTAL DEDUCTION 13th Month

Withholding tax Net Pay
ER EE Pay
14,404.48 14,762.40 23,222.08 135,117.92 13,195.00
25,576.06 14,360.40 35,335.66 208,264.34 20,300.00
44,270.40 26,769.60 422,017.44 31,140.20
11,067.60 6,692.40 105,504.36 7,785.05
22,135.20 13,384.80 211,008.72 15,570.10
12,267.60 7,892.40 104,304.36 7,785.05
39,980.54 118,863.60 113,296.94 1,186,217.14 95,775.40
Exemption
Taxbase Excess WitholdingTax
147,182.40 50,000.00 97,182.40 13,936.48

230,240.40 50,000.00 180,240.40 25,036.06
Exemption
Taxbase Excess WitholdingTax
149,522.40 50,000.00 99,522.40 14,404.48

233,840.40 50,000.00 183,840.40 25,576.06
Total Annual Taxbase

Exemption
Excess WitholdingTax
Net Pay
146,245.92 147,182.40 50,000.00 97,182.40 13,936.48
225,204.34 230,240.40 50,000.00 180,240.40 25,036.06
446,576.00
111,644.00
223,288.00
110,444.00
1,263,402.26
Total Annual Taxbase Exemption Excess WitholdingTax

Net Pay
148,312.92 149,522.40 50,000.00 99,522.40 14,404.48
228,564.34 233,840.40 50,000.00 183,840.40 25,576.06
453,157.64
113,289.41
226,578.82
112,089.41
1,281,992.54
Year 1-3
No of Night Differential Pay
POSITIO Monthly Salary Total Monthly Salary
EE
N
Manager 1 13,000.00 13,000.00
Cook 1 10,000.00 10,000.00
Kitchen
3 7,670.00 1,534.00 9,204.00
Assistant
Cashier 1 7,670.00 1,534.00 9,204.00
Waiter 2 7,670.00 1,534.00 9,204.00
Guard 1 7,670.00 1,534.00 9,204.00
Total
Year 4-5 Increase by 2% package

No of Night Differential Pay
POSITIO Monthly Salary Total Monthly Salary
EE
N
Manager 1 13,260.00 13,260.00
Cook 1 10,200.00 10,200.00
Kitchen 3 7,823.40 1,564.68 9,388.08
Assistant
Cashier 1 7,823.40 1,564.68 9,388.08
Waiter 2 7,823.40 1,564.68 9,388.08
Guard 1 7,823.40 1,564.68 9,388.08
Total
Total SSS PHILHEALTH PAG-IBIG
Annual
Salaries ER EE ER EE ER EE
13,000.00 11,612.40 5,667.60 1,950.00 1,950.00 1,200.00 1,200.00
10,000.00 8,960.40 4,359.60 3,000.00 3,000.00 2,400.00 2,400.00
27,612.00 24,228.00 11,772.00 4,050.00 4,050.00 4,800.00 4,800.00
9,204.00 8,076.00 3,924.00 1,350.00 1,350.00 1,200.00 1,200.00
18,408.00 16,152.00 7,848.00 2,700.00 2,700.00 2,400.00 2,400.00
9,204.00 8,076.00 3,924.00 1,350.00 1,350.00 2,400.00 2,400.00
87,428.00 77,104.80 37,495.20 14,400.00 14,400.00 14,400.00 14,400.00
Total SSS PHILHEALTH PAG-IBIG

Annual
Salaries ER EE ER EE ER EE
13,260.00 12,054.00 5,886.00 1,950.00 1,950.00 1,200.00 1,200.00
10,200.00 8,960.40 4,359.60 1,500.00 1,500.00 2,400.00 2,400.00
28,164.24 25,552.80 12,427.20 4,050.00 4,050.00 4,800.00 4,800.00
9,388.08 8,517.60 4,142.40 1,350.00 1,350.00 1,200.00 1,200.00
18,776.16 17,035.20 8,284.80 2,700.00 2,700.00 2,400.00 2,400.00
9,388.08 8,517.60 4,142.40 1,350.00 1,350.00 2,400.00 2,400.00
89,176.56 80,637.60 39,242.40 12,900.00 12,900.00 14,400.00 14,400.00
TOTAL DEDUCTION
Withholding tax Net Pay 13th Month Pay
ER EE
- 14,762.40 8,817.60 4,182.40 13,000.00
- 14,360.40 9,759.60 240.40 10,000.00
33,078.00 20,622.00 6,990.00 23,010.00
10,626.00 6,474.00 2,730.00 7,670.00
21,252.00 12,948.00 5,460.00 15,340.00
11,826.00 7,674.00 1,530.00 7,670.00
- 105,904.80 66,295.20 21,132.80 76,690.00
TOTAL DEDUCTION
Withholding tax Net Pay 13th Month Pay
ER EE
- 15,204.00 9,036.00 4,224.00 13,260.00
- 12,860.40 8,259.60 1,940.40 10,200.00
34,402.80 21,277.20 6,887.04 23,470.20
11,067.60 6,692.40 2,695.68 7,823.40
22,135.20 13,384.80 5,391.36 15,646.80
12,267.60 7,892.40 1,495.68 7,823.40
- 107,937.60 66,542.40 22,634.16 78,223.80
Total Annual Net Pay
17,182.40
10,240.40
30,000.00
10,400.00
20,800.00
9,200.00
97,822.80
Total Annual Net Pay

17,484.00
12,140.40
30,357.24
10,519.08
21,038.16
9,319.08
100,857.96
Schedule No. 25
Projected SSS/PhilHealth/HDMF Remittance
SSS Remittance:
Remittance for the year 220,577.50 20,052.50
220,577.50 20,052.50
Remittance for the year 240,630.00
220,577.50
Remittance for the year
PhilHealth Remittance
57,750.00 5,250.00
57,750.00
PAG-IBIG Remittance
52,800.00 4,800.00
52,800.00

Withholding Tax Remittance
71,449.66 6,495.42
71,449.66

MF Remittance
20,052.50
237,050.00 21,550.00
257,102.50
### 21,550.00
###
5,250.00
57,750.00 5,250.00
63,000.00
57,750.00 5,250.00
63,000.00
4,800.00
52,800.00 4,800.00
57,600.00
52,800.00 4,800.00
57,600.00
6,495.42
73,297.66 6,663.42
79,793.08
73,297.66 6,663.42
79,961.08
Year 1 Year 2
SSS per ER (SEE SCHED. ) 159,753.60 159,753.60
SSS per EE (SEE SCHED. ) 80,876.40 80,876.40
Total SSS per EE and ER 240,630.00 240,630.00
Add:SSS Payabe Beg. - 20,052.50
Less:Remittance for the year (SEE SCHED. ) (220,577.50) (240,630.00)
SSS Payabe for the year 20,052.50 20,052.50
Year 1 Year 2
PhilHealth per ER (SEE SCHED. ) 31,500.00 31,500.00
PhilHealth per EE (SEE SCHED. ) 31,500.00 31,500.00
Total PhilHealth per EE and ER 63,000.00 63,000.00
Add:PhilHealth Payabe Beg. - 5,250.00
PhilHealth Payabe for the year 5,250.00 5,250.00
Year 1 Year 2
PAG-IBIG per ER (SEE SCHED. ) 28,800.00 28,800.00
PAG-IBIG per EE (SEE SCHED. ) 28,800.00 28,800.00
Total PAG-IBIG per EE and ER 57,600.00 57,600.00
Add:PAG-IBIG Payabe Beg. - 4,800.00
PAG-IBIG Payabe for the year 4,800.00 4,800.00
Schedule No. 23
Projected Withholding Tax Payable
Year 1 Year 2
Withholding tax per EE 77,945.08 77,945.08
Add:Withholding tax Payabe Beg. - 6,495.42
Less:Remittance for the year (71,449.66) (77,945.08)
Withholding Tax Payabe for the year 6,495.42 6,495.42
159,753.60 174,010.80 174,010.80
80,876.40 84,589.20 84,589.20
240,630.00 258,600.00 258,600.00
20,052.50 20,052.50 21,550.00
(240,630.00) (257,102.50) (258,600.00)
20,052.50 21,550.00 21,550.00

31,500.00 31,500.00 31,500.00
31,500.00 31,500.00 31,500.00
63,000.00 63,000.00 63,000.00
5,250.00 5,250.00 5,250.00
(63,000.00) (63,000.00) (63,000.00)
5,250.00 5,250.00 5,250.00

28,800.00 28,800.00 28,800.00
28,800.00 28,800.00 28,800.00
57,600.00 57,600.00 57,600.00
4,800.00 4,800.00 4,800.00
(57,600.00) (57,600.00) (57,600.00)
4,800.00 4,800.00 4,800.00
Restaurant
. 23
g Tax Payable
77,945.08 79,961.08 79,961.08
6,495.42 6,495.42 6,663.42
(77,945.08) (79,793.08) (79,961.08)
6,495.42 6,663.42 6,663.42
Position No. of EE Monthly Salary Withholding Tax
Manager 2 13,000 6495.4233333333
Cook 4 10,000
Projected SSS, HDMF and PhilHealth Payable
Schedule No.
First Shift (8:00am-2:00pm)
Year 1-3
No of Monthly SSS PHILHEALTH
POSITION
EE Salary ER EE ER
Manager 1 13,000.00 ₱ 967.70 ₱ 472.30 ₱ 162.50
Cook 2 10,000.00 ₱ 746.70 ₱ 363.30 ₱ 250.00
Kitchen Assistant 4 7,670.00 ₱ 1,687.50 ₱ 1,090.00 ₱ 400.00
Cashier 1 7,670.00 ₱ 562.50 ₱ 272.50 ₱ 100.00
Waiter 2 7,670.00 ₱ 1,125.00 ₱ 545.00 ₱ 200.00
Guard 2 7,670.00 ₱ 1,125.00 ₱ 545.00 ₱ 200.00
Total ₱ 6,214.40 ₱ 3,288.10 ₱ 1,312.50
Total Payable ₱9,502.50 ₱2,625.00
Year 4-5
POSITION
EE Salary ER EE ER
Manager 1 ₱ 13,195.00 ₱ 967.70 ₱ 472.30 ₱ 162.50
Cook 2 ₱ 10,150.00 ₱ 746.70 ₱ 363.30 ₱ 250.00
Kitchen Assistant 4 ₱ 7,785.05 ₱ 2,397.20 ₱ 1,090.00 ₱ 400.00
Cashier 1 ₱ 7,785.05 ₱ 599.30 ₱ 272.50 ₱ 100.00
Waiter 2 ₱ 7,785.05 ₱ 1,198.60 ₱ 545.00 ₱ 200.00
Guard 2 ₱ 7,785.05 ₱ 1,198.60 ₱ 545.00 ₱ 200.00
Total ₱ 7,108.10 ₱ 3,288.10 ₱ 1,312.50
Total Payable ₱10,396.20 ₱2,625.00
Projected SSS, HDMF and PhilHealth Payable

Schedule No.
Second Shift (2:00pm-12:00am)
Year 1-3
POSITION
EE Salary ER EE ER
Manager 1 13,000.00 ₱ 967.70 ₱ 472.30 ₱ 162.50
Cook 2 10,000.00 ₱ 746.70 ₱ 363.30 ₱ 250.00
Kitchen Assistant 4 9,204.00 ₱ 2,692.00 ₱ 1,308.00 ₱ 450.00
Cashier 1 9,204.00 ₱ 673.00 ₱ 327.00 ₱ 112.50
Waiter 2 9,204.00 ₱ 1,346.00 ₱ 654.00 ₱ 225.00
Guard 1 9,204.00 ₱ 673.00 ₱ 327.00 ₱ 112.50
Total ₱ 7,098.40 ₱ 3,451.60 ₱ 1,312.50
Total Payable ₱10,550.00 ₱2,625.00
Year 4-5
POSITION
EE Salary ER EE ER
Manager 1 ₱ 7,785.05 ₱ 967.70 ₱ 472.30 ₱ 162.50
Cook 2 ₱ 7,785.05 ₱ 746.70 ₱ 363.30 ₱ 250.00
Kitchen Assistant 4 ₱ 7,785.05 ₱ 2,839.20 ₱ 1,380.80 ₱ 450.00
Cashier 1 ₱ 7,785.05 ₱ 709.80 ₱ 345.20 ₱ 112.50
Waiter 4 ₱ 7,785.05 ₱ 1,419.60 ₱ 690.40 ₱ 225.00
Lifeguard/Guard 1 ₱ - ₱ 709.80 ₱ 345.20 ₱ 112.50
Total ₱ 7,392.80 ₱ 3,597.20 ₱ 1,312.50
Total Payable ₱10,990.00 ₱2,625.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 400.00 ₱ 400.00 ₱ 400.00
₱ 100.00 ₱ 100.00 ₱ 100.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 400.00 ₱ 400.00 ₱ 400.00
₱ 100.00 ₱ 100.00 ₱ 100.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 200.00 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 450.00 ₱ 400.00 ₱ 400.00
₱ 112.50 ₱ 100.00 ₱ 100.00
₱ 225.00 ₱ 200.00 ₱ 200.00
₱ 112.50 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
PHILHEALTH PAG-IBIG
EE ER EE
₱ 162.50 ₱ 100.00 ₱ 100.00
₱ 250.00 ₱ 200.00 ₱ 200.00
₱ 450.00 ₱ 400.00 ₱ 400.00
₱ 112.50 ₱ 100.00 ₱ 100.00
₱ 225.00 ₱ 200.00 ₱ 200.00
₱ 112.50 ₱ 200.00 ₱ 200.00
₱ 1,312.50 ₱ 1,200.00 ₱ 1,200.00
₱2,625.00 ₱2,400.00
Projected Salaries Expense
Schedule No. 13
SHIFT 1 (8:00am-2:00pm)
Year 1-3
No of Monthly Annual Total Annual
POSITION
EE Salary Salaries Salaries
Manager ₱ 1 ₱ 13,000 ₱ 156,000 ₱ 156,000
Cook ₱ 2 ₱ 10,000 ₱ 120,000 ₱ 240,000
Kitchen Assistant ₱ 4 ₱ 7,670 ₱ 92,040 ₱ 368,160
Cashier ₱ 1 ₱ 7,670 ₱ 92,040 ₱ 92,040
Waiter ₱ 2 ₱ 7,670 ₱ 92,040 ₱ 184,080
Guard ₱ 2 ₱ 7,670 ₱ 92,040 ₱ 184,080
Total ₱ 1,224,360
Year 4-5
POSITION
Manager 1 ₱ 13,195 ₱ 158,340 ₱ 158,340
Cook 2 ₱ 10,150 ₱ 121,800 ₱ 243,600
Kitchen Assistant 4 ₱ 7,785 ₱ 93,421 ₱ 373,682
Cashier 1 ₱ 7,785 ₱ 93,421 ₱ 93,421
Waiter 2 ₱ 7,785 ₱ 93,421 ₱ 186,841
Guard 2 ₱ 7,785 ₱ 93,421 ₱ 186,841
Total ₱ 1,242,725
Projected Salaries Expense
Schedule No. 13
SHIFT 2 (2:00PM-12:00AM)
Year 1-3
POSITION
13th Month Pay Total Salaries Expense
₱ 13,000 Manager
₱ 20,000 Cook
Kitchen
₱ 30,680 Assistant
₱ 7,670 Cashier
₱ 15,340 Waiter
₱ 15,340 Guard
₱ 102,030 ₱ 1,326,390
Year 4-5
POSITION
₱ 13,195 Manager
₱ 20,300 Cook
Kitchen
₱ 31,140 Assistant
₱ 7,785 Cashier
₱ 15,570 Waiter
₱ 15,570 Guard
₱ 103,560 ₱ 1,346,286
ojected Salaries Expense
chedule No. 13
HIFT 2 (2:00PM-12:00AM)
Night Total
Differential Monthly
Pay Salary
1 ₱ 13,000 ₱ 13,000 ₱ 156,000 ₱ 156,000
2 ₱ 10,000 ₱ 10,000 ₱ 120,000 ₱ 240,000
4 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040 ₱ 368,160
1 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040 ₱ 92,040
2 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040 ₱ 184,080
2 ₱ 7,670 ₱ 1,534 ₱ 9,204 ₱ 92,040 ₱ 184,080
Total ₱ 1,224,360
ear 4-5
Night Total
Differential Monthly
Pay Salary
1 ₱ 13,195 ₱ 13,195 ₱ 158,340 ₱ 135,118
2 ₱ 10,150 ₱ 10,150 ₱ 121,800 ₱ 243,600
4 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421 ₱ 373,682
1 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421 ₱ 93,421
2 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421 ₱ 186,841
2 ₱ 7,785 ₱ 1,565 ₱ 9,350 ₱ 93,421 ₱ 186,841
Total ₱ 1,219,503
₱ 13,000
₱ 20,000
₱ 30,680
₱ 7,670
₱ 15,340
₱ 7,670
₱ 94,360 ₱ 1,318,720

₱ 13,195
₱ 20,300
₱ 31,140
₱ 7,785
₱ 15,570
₱ 7,785
₱ 95,775 ₱ 1,315,279
Schedule No. 3
Projected SSS, HDMF and PhilHealth Expense
Shift 1 (8:00am-2:00pm)
Year 1-3
No of
POSITION Monthly Salary Annual Salaries
EE
Manager 1 ₱13,000.00 ₱156,000.00
Cook 2 ₱10,000.00 ₱120,000.00
Kitchen Assistant 4 ₱7,670.00 ₱92,040.00
Cashier 1 ₱7,670.00 ₱92,040.00
Waiter 2 ₱7,670.00 ₱92,040.00
Guard 2 ₱7,670.00 ₱92,040.00
Total ₱53,680.00 ₱644,160.00
Year 4-5
No of
EE
Manager 1 ₱13,195.00 ₱158,340.00
Cook 2 ₱10,150.00 ₱121,800.00
Kitchen Assistant 4 ₱7,785.05 ₱93,420.60
Cashier 1 ₱7,785.05 ₱93,420.60
Waiter 2 ₱7,785.05 ₱93,420.60
Guard 2 ₱7,785.05 ₱93,420.60
Total ₱54,485.20 ₱653,822.40

Schedule No. 3
Projected SSS, HDMF and PhilHealth Expense
Shift 2 (2:00pm-12:am)
Year 1-3
No of
EE
Manager 1 ₱ 13,000 ₱ 156,000
Cook 2 ₱ 10,000 ₱ 120,000
Kitchen Assistant 4 ₱ 7,670 ₱ 92,040
Cashier 1 ₱ 7,670 ₱ 92,040
Waiter 2 ₱ 7,670 ₱ 92,040
Guard 1 ₱ 7,670 ₱ 92,040
Total ₱ 53,680 ₱ 644,160
Year 4-5
No of
EE
Manager 1 ₱ 13,195 ₱ 158,340
Cook 2 ₱ 10,150 ₱ 121,800
Kitchen Assistant 6 ₱ 7,785 ₱ 93,421
Cashier 1 ₱ 7,785 ₱ 93,421
Waiter 2 ₱ 7,785 ₱ 93,421
Guard 1 ₱ 7,785 ₱ 93,421
Total ₱ 54,485 ₱ 653,822
afood Restaurant
edule No. 3
MF and PhilHealth Expense
Total Annual SSS PhilHealth Pag-IBIG

Salaries ER ER ER
₱156,000.00 11,612.40 1,950.00 1,200.00
₱240,000.00 8,960.40 3,000.00 2,400.00
₱368,160.00 20,250.00 4,800.00 4,800.00
₱92,040.00 6,750.00 1,200.00 1,200.00
₱184,080.00 13,500.00 2,400.00 2,400.00
₱184,080.00 13,500.00 2,400.00 2,400.00
₱1,224,360.00 ₱74,572.80 ₱15,750.00 ₱14,400.00

Salaries ER ER ER
₱158,340.00 11,612.40 1,950.00 1,200.00
₱243,600.00 8,960.40 3,000.00 2,400.00
₱373,682.40 28,766.40 4,800.00 4,800.00
₱93,420.60 7,191.60 1,200.00 1,200.00
₱186,841.20 14,383.20 2,400.00 2,400.00
₱186,841.20 14,383.20 2,400.00 2,400.00
₱1,242,725.40 ₱85,297.20 ₱15,750.00 ₱14,400.00
afood Restaurant
edule No. 3
MF and PhilHealth Expense

Salaries ER ER ER
₱ 156,000 ₱ 11,612 ₱ 1,950 ₱ 1,200
₱ 240,000 ₱ 8,960 ₱ 3,000 ₱ 2,400
₱ 368,160 ₱ 32,304 ₱ 5,400 ₱ 4,800
₱ 92,040 ₱ 8,076 ₱ 1,350 ₱ 1,200
₱ 184,080 ₱ 16,152 ₱ 2,700 ₱ 2,400
₱ 92,040 ₱ 8,076 ₱ 1,350 ₱ 2,400
₱ 1,132,320 ₱ 85,181 ₱ 15,750 ₱ 14,400

Salaries ER ER ER
₱ 13,195 ₱ 11,612 ₱ 1,950 ₱ 1,200
₱ 10,150 ₱ 8,960 ₱ 3,000 ₱ 2,400
₱ 9,350 ₱ 34,070 ₱ 5,400 ₱ 4,800
₱ 9,350 ₱ 8,518 ₱ 1,350 ₱ 1,200
₱ 9,350 ₱ 17,035 ₱ 2,700 ₱ 2,400
₱ 9,350 ₱ 8,518 ₱ 1,350 ₱ 2,400
₱ 60,744 ₱ 88,714 ₱ 15,750 ₱ 14,400
Projected Repairs and Maintainance
Schedule No.
Particulars Quantity Total Cost Year 1
Oven and Range 2 ₱ 161,500 ₱ 8,075
Electric Outdoor Grill 2 ₱ 5,945 ₱ 297
Refrigerator 1 ₱ 34,251 ₱ 1,713
Freezer 1 ₱ 8,826 ₱ 441
Rice Cooker 2 ₱ 18,843 ₱ 942
Fryer 1 ₱ 20,575 ₱ 1,029
Cash Register 1 ₱ 42,300 ₱ 2,115
Printer 1 ₱ 7,589 ₱ 379
Computer Set 1 ₱ 28,896 ₱ 1,445
Ventilating Fan 2 ₱ 17,998 ₱ 900
Generator 1 ₱ 62,500 ₱ 3,125
CCTV 2 ₱ 21,000 ₱ 1,050
Building 1 ₱ 1,975,790 ₱ 98,789
Total ₱ 120,301
**** Allowance for repairs and maintenance will be 5% of the Asset's Historical cost and will increase by 2.7% ea
₱ 8,293 ₱ 8,517 ₱ 8,747 ₱ 8,983
₱ 305 ₱ 314 ₱ 322 ₱ 331
₱ 1,759 ₱ 1,806 ₱ 1,855 ₱ 1,905
₱ 453 ₱ 465 ₱ 478 ₱ 491
₱ 968 ₱ 994 ₱ 1,021 ₱ 1,048
₱ 1,057 ₱ 1,085 ₱ 1,114 ₱ 1,144
₱ 2,172 ₱ 2,231 ₱ 2,291 ₱ 2,353
₱ 390 ₱ 400 ₱ 411 ₱ 422
₱ 1,484 ₱ 1,524 ₱ 1,565 ₱ 1,607
₱ 924 ₱ 949 ₱ 975 ₱ 1,001
₱ 3,209 ₱ 3,296 ₱ 3,385 ₱ 3,476
₱ 1,078 ₱ 1,107 ₱ 1,137 ₱ 1,168
₱101,457 ₱ 104,196 ₱ 107,009 ₱ 109,899
₱123,549 ₱ 126,885 ₱ 130,310 ₱ 133,829
orical cost and will increase by 2.7% each year due to inflation.
Projected Lease Expense
Schedule No.
Monthly Year 1 Year 2 Year 3
30,000.00 360,000.00 360,000.00 360,000.00
Annual Rental
Marina Index Rate Charges
Annual Rental
Rate (Per Square
for 2015
Foot) (Phased-In at
2/5th)
Feet into meters 0.3048 $0.73
721.35 sq meters2366.63385827
$1.02. sq ft
120,698.33
Year 4 Year 5 Total
360,000.00 360,000.00 360,000.00
Projected Other Expenses
Schedule No.
Quantity Unit Cost Total Cost Year 1
Fire Extinguisher 2 ₱ 2,000.00 ₱ 4,000.00 ₱ 4,000.00
Flourescent lights 10 115.00 1,150.00 1,150.00
TOTAL 5,150.00 5,150.00
***Expenses will increase by 2.7% due to inflation

***Flourescent lights will be purchased every year
₱ - ₱ 4,108.00 ₱ - ₱ 4,218.92
1,181.05 1,212.94 1,245.69 1,279.32
1,181.05 5,320.94 1,245.69 5,498.24
Projected Miscellaneous Expense
Schedule No.
Miscellaneous Expense ₱1,018.41 ₱73,491.69 ₱74,756.35 ₱75,070.41
**Assumption 2% of total expenses

Year 4 Year 5
### ₱76,334.74
PROJECT: PROPOSED ONE STOREY FLOATING RESTAURANT BUILDING
OWNER: MS. GERALDINE OBIAL
LOCATION: GENERAL SANTOS CITY
SUBJECT: COST ESTIMATE AND BILL OF MATERIALS
NO. DESCRIPTION QTY UNIT
I GENERAL REQUIREMENTS
1 Bonds and Insurances 1 lot
2 Mobilization incl. Equipment 1 lot
3 Permit ( Fencing, Excavation, Occupancy, Fire, etc) 1 lot
4 Temporary facilities
a Electric Consumption 1 lot
b Water Consumption 1 lot
c Temporary Fence 1 lot
5 Contract Close-out
a Clean-up 1 lot
b Demobilization 1 lot
6 As Built Plans 1 lot
7 Testing of Materials 1 lot
SUB-TOTAL(ITEM I)
II EARTHWORKS/SITEWORKS
1 Demolition Works 1 lot
2 Lay-out and staking 1 lot
3 Excavation Works incl. Dewatering Cost 20.8 m³
4 Backfilling Works 23.09 m³
6 Disposal of unsuitable materials 1 lot
7 Gravel Base and Boulders 22.73 m³
8 Earthfill and Compaction 45.65 m3
9 Soil Poisoning 100.82 m²
SUB-TOTAL ( ITEM II )
III CONCRETE WORKS

a. Footing
1 Concrete, 3000 psi
CEMENT 300 bags
SAND 55.28 cum
GRAVEL 66.39 cum
2 Rebars
Def. bar 16mmØ x 7.5m L
3 GI Tie Wire #16 - kls
b. Column
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 12mmØ x 7.5m - L
Def. bar 12mmØ x 9m - L
Def. bar 10mmØ x 9m L
Def. bar 10mmØ x 10.5m L
c. Wall Footing
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
d. Suspended Beams
d.1. 2nd Floor Beams
1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
d.2. Roof Beams

1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
e. Slab on Fill
1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
f. Suspended Slab
1 Concrete
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
g. Stairs
CEMENT - bags
SAND - cum
GRAVEL - cum
2 Rebars
Def. bar 16mmØ x 6m 260 L
Def. bar 10mmØ x 6m 575 L
h. Formworks and Scaffolding
1 Ord Plywood 4' x 8' x 3/8" 140 shts
2 Cocolumber
Assorted Lengths 9,360.00 bf
3 CWN
CWN #4 356 kg
CWN #2 1/2 136 kg
CWN #1 1/2 40 kg
SUB-TOTAL ( ITEM III)
IV MASONRY WORKS
a. Exterior and Interior Walls
1 CHB # 6 3,197.00 pcs
2 Cement - bags
3 Sand - m³
5 Rebars
6 Tie Wire 87.5 kls
SUB-TOTAL (ITEM IV)
V STEEL/WELDING WORKS
a. ROOF FRAMING WORKS
1 Angle Bar 1 1/2" X 1 1/2" x 1/4 4L
2 C-Purlins 1.5mm thk. X 2" x 4" x 20' 2L
3 Turnbuckle 12mm 10 pcs
4 Plain Roundbar 12Ø 1L
5 Plain Roundbar 10Ø 1L
6 Consumables 1 lot
SUB-TOTAL (ITEM V)
VI CARPENTRY WORKS
a. Ground Floor Ceiling
1 Plywood 4' x 8' x 3/8" 15 shts
2 CocoLumber 50 bf
b. 2nd Floor Ceiling
1 Plywood 4' x 8' x 3/8" - shts
2 CocoLumber - bf
SUB-TOTAL (ITEM VI)
VII TILE WORKS

a. Entry, Living, Dining, Kitchen and 2nd Floor Area
1 40cm x 40cm Ceramic Tiles - pcs
2 Cement - bags
3 Sand - m³
4 Grout - kl
b. 2 Bedrooms and the Master Bedroom
1 30cm x 30cm Ceramic Tiles 50 pcs
2 Cement - bags
3 Sand - m³
4 Grout 0.25 kl
c. Mini-office, Lounge, Terrace, and Balcony
2 Cement - bags
3 Sand - m³
4 Grout - kl
d. C.R. Walls and Floor
2 Cement - bags
3 Sand - m³
4 Grout - kl
SUB-TOTAL (ITEM VII)
VIII ROOFING WORKS

1 Gutter 30 shts
2 Flashing - shts
3 Ridge roll - shts
4 GI Sheets 8' - pcs
8 Consumables 1 lot
SUB-TOTAL (ITEM VIII)
IX FINISHES
1 Exterior Wall Smooth Cement Plastering 20 m²
2 Interior Wall Smooth Cement Plastering 20 m²
3 Exterior Painting works - m²
4 Interior Painting works - m²
SUB-TOTAL (ITEM IX)
X SPECIALTY WORKS
1 4mm thk. PVDF Aluminum Composite Panel Nano Coate 1 m²
2 Waterproofing(2nd Flr. CR) - m²
SUB-TOTAL (ITEM X)
XI DOORS AND WINDOWS

1 D1-Solid Wood Flush Door in Automotive Lacquer Finish - set
2 D2-Vision/Louvered Door with 6mm thick bronzed glass - sets
3 D3-Shopmade kiln dried lauan panel type door with fl - sets
4 D4-Louvered door on metal jamb - sets
5 D5-6mm thick bronze glass door on analok frame - set
6 W1-5mm thick tint glass on analok aluminun fixed wind - set
7 W2-8mm thick bronze glasss sliding window, fixed in b - sets
8 W3-6mm thick bronze glass sliding window on analok - sets
9 W4-6mm thick glass on oak wood awning window frame- sets
10 W5-6mm thick bronze glass sliding window on analok - set
11 W6-6mm thick glass on oak wood awning window frame 4 set
SUB-TOTAL (ITEM XI)
XII PLUMBING WORKS

1 PLUMBING FIXTURES
Water Closet 2 pcs
Lavatory 2 pcs
Faucet 5 pcs
Floor drain 4 x 4 5 pcs
Accessories 1 lot
2 SANITARY LINE AND WATER LINE ROGHING IN
Water meter 1/2 1 pc
Gate Valve 1/2 1 pc
Check Valve 1/2 1 pc
GI Pipe 1/2 1L
GI elbow 1/2 4 pcs
GI tee 1/2 1 pcs
PVC pipe 4" 0L
PVC pipe 2" 0L
PVC wye reducer 4" - 2" 0 pcs
PVC wye 4" 0 pcs
PVC elbow 4" 0 pcs
PVC elbow 2" 0 pcs
PVC tee 2"x 4" 0 pcs
PVC p-trap 2" 5 pcs
Vulcaseal 1 qrt
3 DOWNSPOUT AND SEWER LINE 0
PVC Pipe 150mmØ 5L
PVC Pipe 100mmØ 0L
PVC Elbow 100mmØ x 90° 8 pcs
PVC tee 4"x 4" 0 pcs
4 SEPTIC TANK 1 lot
5 CATCH BASIN 5 units
SUB-TOTAL
XIII ELECTRICAL WORKS
1 Flourescent Light 10 sets
2 Chandelier 0 pc
3 Convenience Outlet 14 sets
4 Switch 13 sets
5 Pin Light 14 pc
6 THHN Wire 3.5mm² 195 m
9 Roughing-in Materials
PVC Pipe 1/2 68 L
PVC Pipe 3/4 14 L
Accessories 1 lot
10 Service Entrance 1 lot
11 Panelboard and circuit breakers 1 pc
SUB-TOTAL
TOTAL DIRECT COST and INDIRECT COST
VAT
TOTAL PROJECT COST
Prepared by:
SENTINEL CONSTRUCTION INC.

BUILDING
UNIT COST TOTAL MATL. CLABOR COST CONTINGENTOTAL DIREC INDIRECT COTOTAL
30,000.00 30,000.00 30,000.00 4,500.00 34,500.00

25,000.00 25,000.00 25,000.00 3,750.00 28,750.00
20,000.00 20,000.00 20,000.00 3,000.00 23,000.00
50,000.00 50,000.00 50,000.00 7,500.00 57,500.00

28,000.00 28,000.00 28,000.00 4,200.00 32,200.00
5,000.00 5,000.00 5,000.00 750 5,750.00
5,000.00 5,000.00 5,000.00 750 5,750.00

15,000.00 15,000.00 15,000.00 2,250.00 17,250.00
15,000.00 15,000.00 15,000.00 2,250.00 17,250.00
10,000.00 10,000.00 10,000.00 1,500.00 11,500.00
203,000.00 - - 203,000.00 30,450.00 233,450.00
9,000.00 8,000.00 400 8,400.00 1,260.00 9,660.00

3,240.00 3,240.00 972 210.6 4,422.60 663.39 5,085.99
450 9,360.00 468 9,828.00 1,474.20 11,302.20
300 6,927.00 346.35 7,273.35 1,091.00 8,364.35
1,000.00 1,000.00 50 1,050.00 157.5 1,207.50
800 18,184.00 5,455.20 1,181.96 24,821.16 3,723.17 28,544.33
250 11,412.50 11,412.50 1,141.25 23,966.25 3,594.94 27,561.19
100 10,082.00 10,082.00 1,008.20 21,172.20 3,175.83 24,348.03
42,918.50 53,208.70 4,806.36 100,933.56 15,140.03 116,073.59
260 78,000.00 23,400.00 5,070.00 106,470.00 15,970.50 122,440.50

600 33,170.40 9,951.12 2,156.08 45,277.60 6,791.64 52,069.24
800 53,109.60 15,932.88 3,452.12 72,494.60 10,874.19 83,368.79
- - - - - -
150 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
141
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
- - - - - -
141 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
141 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
- - - - - -
141 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
- - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
98 - - - - - -
60 - - - - - -
260 - - - - - -
600 - - - - - -
800 - - - - - -
250 65,000.00 19,500.00 4,225.00 88,725.00 13,308.75 102,033.75

98 56,350.00 16,905.00 3,662.75 76,917.75 11,537.66 88,455.41
60 - - - - - -
490 68,600.00 20,580.00 4,459.00 93,639.00 14,045.85 107,684.85
18 168,480.00 50,544.00 10,951.20 229,975.20 34,496.28 264,471.48
30 10,680.00 3,204.00 694.2 14,578.20 2,186.73 16,764.93

38 5,168.00 1,550.40 335.92 7,054.32 1,058.15 8,112.47
40 1,600.00 480 104 2,184.00 327.6 2,511.60
540,158.00 162,047.40 35,110.27 737,315.67 110,597.35 847,913.02
- - - - - -
- - - - - -
- - - - - -
17 54,349.00 16,304.70 3,532.69 74,186.39 11,127.96 85,314.34
260 - - - - - 140,900.36
600 - - - - - -
- - - - - -
98 42
60 5,250.00 1,575.00 341.25 7,166.25 1,074.94 8,241.19
59,599.00 17,879.70 3,873.94 81,352.64 12,202.90 234,497.89
645 2,580.00 774 167.7 3,521.70 528.26 4,049.96

495 990 297 64.35 1,351.35 202.7 1,554.05
750 7,500.00 2,250.00 487.5 10,237.50 1,535.63 11,773.13
160 160 48 10.4 218.4 32.76 251.16
110 110 33 7.15 150.15 22.52 172.67
5,000.00 5,000.00 1,500.00 325 6,825.00 1,023.75 7,848.75
16,340.00 4,902.00 1,062.10 22,304.10 3,345.62 25,649.72
- - - - - -
- - - - - -
- - - - - -
420 6,300.00 1,890.00 409.5 8,599.50 1,289.93 9,889.43
350 17,500.00 5,250.00 1,137.50 23,887.50 3,583.13 27,470.63
- - - - - -
420 - - - - - -
350 - - - - - -
23,800.00 7,140.00 1,547.00 32,487.00 4,873.05 37,360.05
- - - - - -
- - - - - -
- - - - - -
45 - - - - - -
260 - - - - - -
600 - - - - - -
54.75 - - - - - -
- - - - - -
35 1,750.00 525 113.75 2,388.75 358.31 2,747.06
260 - - - - - -
600 - - - - - -
54.75 13.69 4.11 0.89 18.68 2.8 21.49
- - - - - -
35 - - - - - -
260 - - - - - -
600 - - - - - -
54.75 - - - - - -
- - - - - -
28 - - - - - -
260 - - - - - -
600 - - - - - -
54.75 - - - - - -
1,763.69 529.11 114.64 2,407.43 361.12 2,768.55
750 22,500.00 6,750.00 1,462.50 30,712.50 4,606.88 35,319.38

425 - - - - - -
350 - - - - - -
245 - - - - - -
295 - - - - - -
350 - - - - - -
395 - - - - - -
8,000.00 8,000.00 2,400.00 520 10,920.00 1,638.00 12,558.00
30,500.00 9,150.00 1,982.50 41,632.50 6,244.88 47,877.38
- - - - - -
- - - - - -
200 4,000.00 1,200.00 260 5,460.00 819 6,279.00
200 - - - - - -
180 - - - - - -
180 - - - - - -
4,000.00 1,200.00 260 5,460.00 819 6,279.00
- - - - - -
- - - - - -
1,800.00 1,800.00 540 117 2,457.00 368.55 2,825.55
350 - - - - - -
1,800.00 540 117 2,457.00 368.55 2,825.55
- - - - - -
- - - - - -
10,000.00 - - - - - -
19,000.00 - - - - - -
12,000.00 - - - - - -
8,000.00 - - - - - -
5,000.00 - - - - - -
34,000.00 - - - - - -
7,000.00 - - - - - -
5,000.00 - - - - - -
1,500.00 - - - - - -
9,000.00 - - - - - -
3,500.00 14,000.00 4,200.00 910 19,110.00 2,866.50 21,976.50
14,000.00 4,200.00 910 19,110.00 2,866.50 21,976.50
- - - - - -
- - - - - -
- - - - - -
5,289.00 10,578.00 3,173.40 687.57 14,438.97 2,165.85 16,604.82
3,000.00 6,000.00 1,800.00 390 8,190.00 1,228.50 9,418.50
1,800.00 9,000.00 2,700.00 585 12,285.00 1,842.75 14,127.75
500 2,500.00 750 162.5 3,412.50 511.88 3,924.38
2,500.00 2,500.00 750 162.5 3,412.50 511.88 3,924.38
900 900 270 58.5 1,228.50 184.28 1,412.78

400 400 120 26 546 81.9 627.9
380 380 114 24.7 518.7 77.81 596.51
110 110 33 7.15 150.15 22.52 172.67
28 112 33.6 7.28 152.88 22.93 175.81
39 39 11.7 2.54 53.24 7.99 61.22
585 - - - - - -
220 - - - - - -
88 - - - - - -
80 - - - - - -
66 - - - - - -
25 - - - - - -
45 - - - - - -
63 315 94.5 20.48 429.98 64.5 494.47
95 95 28.5 6.18 129.68 19.45 149.13
- - - - - -
1,200.00 6,000.00 1,800.00 390 8,190.00 1,228.50 9,418.50
650 - - - - - -
65 520 156 33.8 709.8 106.47 816.27
80 - - - - - -
9,800.00 9,800.00 2,940.00 637 13,377.00 2,006.55 15,383.55
4,500.00 22,500.00 6,750.00 1,462.50 30,712.50 4,606.88 35,319.38
71,749.00 21,524.70 4,663.69 97,937.39 14,690.61 112,627.99
- - - - - -
- - - - - -
400 4,000.00 1,200.00 260 5,460.00 819 6,279.00
10,200.00 - - - - - -
120 1,680.00 504 109.2 2,293.20 343.98 2,637.18
200 2,600.00 780 169 3,549.00 532.35 4,081.35
300 4,200.00 1,260.00 273 5,733.00 859.95 6,592.95
30 5,850.00 1,755.00 380.25 7,985.25 1,197.79 9,183.04
40 4,640.00 1,392.00 301.6 6,333.60 950.04 7,283.64
80 6,640.00 1,992.00 431.6 9,063.60 1,359.54 10,423.14
- - - - - -
65 4,420.00 1,326.00 287.3 6,033.30 905 6,938.30
80 1,120.00 336 72.8 1,528.80 229.32 1,758.12
1,500.00 1,500.00 450 97.5 2,047.50 307.13 2,354.63
5,000.00 5,000.00 1,500.00 325 6,825.00 1,023.75 7,848.75
6,000.00 6,000.00 1,800.00 390 8,190.00 1,228.50 9,418.50
47,650.00 14,295.00 3,097.25 65,042.25 9,756.34 74,798.59
- - - - - -
1,764,097.82
211,691.74
1,975,789.56
Projected Building Cost
Schedule No.
PROJECT: PROPOSED ONE STOREY FLOATING RESTAURANT BUILDING
OWNER: MS. GERALDINE OBIAL
LOCATION: GENERAL SANTOS CITY
SUBJECT: COST ESTIMATE AND BILL OF MATERIALS
NO. DESCRIPTION
I GENERAL REQUIREMENTS
II EARTHWORKS/SITEWORKS
III CONCRETE WORKS
IV MASONRY WORKS
V STEEL/WELDING WORKS
VI CARPENTRY WORKS
VII TILE WORKS
VIII ROOFING WORKS
IX FINISHES
X SPECIALTY WORKS
XI DOORS AND WINDOWS
XII PLUMBING WORKS
XIII ELECTRICAL WORKS
TOTAL DIRECT AND INDIRECT COST

VAT
TOTAL PROJECT COST

Prepared by: KEMUEL SAKI P. BARRIENTOS
AURANT BUILDING
AMOUNT
233,450.00
116,073.59
847,913.02
234,497.89
25,649.72
37,360.05
2,768.55
47,877.38
6,279.00
2,825.55
21,976.50
112,627.99
74,798.59
1,764,097.82
211,691.74
1,975,789.56
Table No. 14
Projected Investment Cost
Building ₱ 1,975,790
Improvements ₱ 100,000
Rent Expense ₱ 216,000
Machinery & Equipment ₱ 432,023
Furniture & Fixture ₱ 120,324
Preoperating Expense ₱ 86,747
Inventory ₱ 88,885
Cash ₱ 180,231
Total ₱ 3,200,000
Rent 1st 6 months

Improvements
Projected Statement of Partners' Equity
Exhibit 4
Obial, Beg. Capital ₱ 1,600,000.00 ₱ 1,574,539.75 1,690,049.19
Add: Net Income/(Loss) (25,460.25) 265,509.43 356,440.81
Total ₱ 1,574,539.75 ₱ 1,840,049.19 ₱ 2,046,490.00
Less: Withdrawal - 150,000.00 150,000.00
Ending Balance ₱ 1,574,539.75 ₱ 1,690,049.19 ₱ 1,896,490.00

Quibal, Beg. Capital ₱ 1,600,000.00 ₱ 1,574,539.75 1,690,049.19
Add: Net Income/(Loss) (25,460.25) 265,509.43 356,440.81
Total ₱ 1,574,539.75 ₱ 1,840,049.19 ₱ 2,046,490.00
Less: Withdrawal - 150,000.00 150,000.00
Ending Balance ₱ 1,574,539.75 ₱ 1,690,049.19 ₱ 1,896,490.00

Obial, Capital ₱ 1,574,540 ₱ 1,690,049 ₱ 1,896,490
Quibal, Capital ₱ 1,574,540 ₱ 1,690,049 ₱ 1,896,490
Statement of Changes in Equity

₱3,500,000
₱3,000,000
₱2,500,000
₱2,000,000
₱1,500,000
₱1,000,000
₱500,000
₱-
Year 0 Year 1 Year 2 Year 3 Year 4 Year 5
₱ 1,896,490.00 ₱ 2,198,401.83 ₱ 2,587,910.49
451,911.83 539,508.66 642,424.29
₱ 2,348,401.83 ₱ 2,737,910.49 ₱ 3,230,334.78
150,000.00 150,000.00 150,000.00
₱ 2,198,401.83 ₱ 2,587,910.49 ₱ 3,080,334.78

₱ 1,896,490.00 ₱ 2,198,401.83 ₱ 2,587,910.49
451,911.83 539,508.66 642,424.29
₱ 2,348,401.83 ₱ 2,737,910.49 ₱ 3,230,334.78
150,000.00 150,000.00 150,000.00
₱ 2,198,401.83 ₱ 2,587,910.49 ₱ 3,080,334.78

₱ 2,198,402 ₱ 2,587,910 ₱ 3,080,335
₱ 2,198,402 ₱ 2,587,910 ₱ 3,080,335
Projected Pre-operating Expenses
Sched No.
Advertising Expense Quantity Unit Cost Total Cost
Tarpaulin(3ft x 4ft) 10 ₱ 150.00 ₱ 1,500.00
Social Media 1 ₱ - -
Local Print Media 1 ₱ 4,500.00 4,500.00
Leaflets 2000 ₱ 0.25 500.00
Training And Seminars
Permits and Licenses
Business Location Clearance ₱ -
Sanitary Health Clearance ₱ -
Fire Safety Clearance ₱ -
CENRO ₱ -
SEC Registration ₱ 5,756.00
Brgy. Clearance ₱ -
Garbage Collection Fee ₱ -
Community Tax ₱ -
Permit Fee ₱ -
Certificate of Tax Payment ₱ -
Documentary Stamp Tax ₱ -
Recording Fee ₱ -
Foreshore Lease Application ₱ 500.00
Building Permit ₱ 16,591.05
DENR Permit ₱ 47,400.00
Miscellaneous Expense
TOTAL
TOTAL
*Foreshore Lease Contract
₱ 6,500.00
₱ 10,000.00
70,247.05
1,604.94
₱ 86,747.05
Projected Statement of Financial Performance
Exhibit 2
Schedules Year 0 Year 1
Gross Sales 1 ###
Cost of Sales 2 5,465,049.82
Gross Profit ₱ 4,557,595.00
Less: Operating Expenses
Salaries Expense 6 ₱ 2,498,134.77
SSS Expense 7 74,572.80
PhilHealth Expense 7 15,750.00
PAG-IBIG Expense 7 14,400.00
Supplies Expense 8 49,822.70
Advertising Expense 9 ₱ 6,500 6,500.00
Depreciation 10 188,063.78
Repair and Maintenance 11 120,300.65
Rent Expense 12 360,000.00
Utilities Expense 13 261,830.94
Insurance Expense 14 39,515.79
Business Permits and Licenses 15 38,422.05 26,555.00
Communication Expense 16 11,988.00
Training and Seminars Expense 17 5,000.00 2,000.00
Other Expenses 18 5,150.00
Miscellaneous Expense 19 998.44 73,491.69
NOLCO 50,920.49
Total Operating Expenses ₱ 50,920.49 ₱ 3,798,996.62
Net Income Before Tax 758,598.38
Less: Tax (30%) 227,579.51
Net Income After Tax ₱(50,920.49) ₱ 531,018.87
### ₱ 10,840,492.63 ₱ 11,274,112.33 ₱11,725,076.83
5,592,574.34 5,720,724.99 5,861,401.76 5,996,506.97
₱ 4,830,976.26 ₱ 5,119,767.64 ₱ 5,412,710.58 ₱ 5,728,569.86
₱ 2,498,134.77 ₱ 2,498,134.77 ₱ 2,516,725.05 ₱ 2,516,725.05

74,572.80 74,572.80 85,297.20 85,297.20
15,750.00 15,750.00 15,750.00 15,750.00
14,400.00 14,400.00 14,400.00 14,400.00
51,167.91 52,549.45 53,968.28 55,425.43
6,500.00 2,054.65 2,112.80 2,172.59
188,063.78 188,063.78 188,063.78 188,063.78
123,548.77 126,884.59 130,310.47 133,828.85
360,000.00 360,000.00 360,000.00 360,000.00
268,900.38 276,160.69 283,617.03 291,274.69
39,515.79 39,515.79 39,515.79 39,515.79
82,034.35 86,003.31 90,170.73 94,546.52
11,988.00 11,988.00 11,988.00 11,988.00
2,060.00 2,121.80 2,185.45 2,251.02 Vat Exempt ang association
1,181.05 5,320.94 1,245.69 5,498.24
74,756.35 75,070.41 75,907.01 76,334.74
₱ 3,812,573.95 ₱ 3,828,590.98 ₱ 3,871,257.27 ₱ 3,893,071.89

1,018,402.31 1,291,176.67 1,541,453.30 1,835,497.97
305,520.69 387,353.00 462,435.99 550,649.39
₱ 712,881.62 ₱ 903,823.67 ₱ 1,079,017.31 ₱ 1,284,848.58
Gross Profit ₱ - ₱ 4,557,595 ₱ 4,830,976 ₱ 5,119,768
Operating Expenses ₱ 50,920 ₱ 3,798,997 ₱ 3,812,574 ₱ 3,828,591
Income After Tax ₱ (50,920) ₱ 531,019 ₱ 712,882 ₱ 903,824
Statement of Financial Performance

₱7,000,000
₱6,000,000
₱5,000,000
Vat Exempt ang association ₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
₱(1,000,000)
4,511,590.04
Year 4 Year 5
₱ 5,412,711 ₱ 5,728,570
₱ 3,871,257 ₱ 3,893,072
₱ 1,079,017 ₱ 1,284,849
ial Performance
2 Year 3 Year 4 Year 5

Projected Statement of Cash Flows
Exhibit 3
Year 0
Net income ₱ (50,920.49)
Add: Depreciaton Expense
Cash Income ₱ (50,920.49)
Operating Activities: (Increase)/Decrease

Increase in Creditable Input Tax ₱ (166,443.28)
Increase in Inventory ₱ (88,884.60)
Increase in SSS Payable ₱ -
Increase in PhilHealth Payable ₱ -
Increase in PAG-IBIG Payable ₱ -
Increase in Vat Payable ₱ -
Increase in Withholding Tax Payable ₱ -
Cash Generated From Operations ₱ (306,248.37)
Income Tax Paid
Net cash Provided by Operating Activities ₱ (306,248.37)
Investing Activities: (Increase)/Decrease
Acquisition of Building (1,975,789.56)

Acquisition of Machinery and Equipment (432,023.49)
Acquisition of Furnitures and Fixtures (120,324.00)
Acquisition of Improvements (100,000.00)
Net Cash Provided by Investing Activities ₱ (2,628,137.05)
Financing Activities: Increase/(Decrease)

Partners' Investment ₱ 3,200,000.00
Partners' Withdrawal
Net cash Provided by Financing Activities ₱ 3,200,000.00
Net increase/decrease in cash ₱ 265,614.58

Add: Cash, Beginning ₱ -
Cash, Ending ₱ 265,614.58
Year 0
Net Cash Provided by Operating Activities ₱ (306,248.37)
Net Cash Provided by Investing Activities ₱ (2,628,137.05)
Net Cash Provided by Financing Activities ₱ 3,200,000.00
Beginning Cash Balance ₱ -
Ending Cash Balance ₱ 265,614.58
₱ 758,598.38 ₱ 1,018,402.31 ₱ 1,291,176.67 ₱ 1,541,453.30
188,063.78 188,063.78 188,063.78 188,063.78
₱ 946,662.16 ₱ 1,206,466.09 ₱ 1,479,240.44 ₱ 1,729,517.08
₱ 166,443.28 ₱ - ₱ - ₱ -
₱ (5,333.08) ₱ (2,602.54) ₱ (2,615.32) ₱ (2,684.78)
20,052.50 - - 1,497.50
5,250.00 - - -
4,800.00 - - -
104,957.37 (9,937.35) 4,063.37 4,259.18
6,495.42 0.00 - 168.00
(170,684.64) (286,035.40) (366,894.92) (443,665.24)

₱ 1,078,643.02 ₱ 907,890.80 ₱ 1,113,793.57 ₱ 1,289,091.73
₱ (300,000.00) ₱ (300,000.00) ₱ (300,000.00) ₱ (300,000.00)

₱ (300,000.00) ₱ (300,000.00) ₱ (300,000.00) ₱ (300,000.00)
₱ 778,643.02 ₱ 607,890.80 ₱ 813,793.57 ₱ 989,091.73

265,614.58 1,044,257.59 1,652,148.40 2,465,941.97
₱ 1,044,257.59 ₱ 1,652,148.40 ₱ 2,465,941.97 ₱ 3,455,033.71

₱ 1,488,515.19 ₱ 2,704,296.79 ₱ 4,331,883.94 ₱ 6,310,067.41
₱ - ₱ - ₱ - ₱ -
₱ (300,000.00) ₱ (300,000.00) ₱ (300,000.00) ₱ (300,000.00)
₱ 265,614.58 ₱ 1,044,257.59 ₱ 1,652,148.40 ₱ 2,465,941.97
₱ 1,044,257.59 ₱ 1,652,148.40 ₱ 2,465,941.97 ₱ 3,455,033.71
Year 5
₱ 1,835,497.97 Year 0 Year 1 Year 2
188,063.78 Operating ₱ (306,248) ₱ 1,078,643 ₱ 907,891
₱ 2,023,561.75 Investing ₱ (2,628,137) ₱ - ₱ -
Financing ₱ 3,200,000 ₱ (300,000) ₱ (300,000)
Cash, Beg. ₱ - ₱ 265,615 ₱ 1,044,258
₱ - Cash, End. ₱ 265,615 ₱ 1,044,258 ₱ 1,652,148
₱ (2,757.25)
-
- Statement of Cash Flow
- ₱6,000,000
4,350.48
₱5,000,000
(0.00)
₱4,000,000
(528,596.04) ₱3,000,000
₱ 1,496,558.94 ₱2,000,000
₱1,000,000
₱-
₱(1,000,000)
₱(2,000,000)
₱(3,000,000)
₱ (300,000.00)
₱ (300,000.00)
₱ 1,196,558.94
3,455,033.71
₱ 4,651,592.65
Year 5
₱ 8,703,185.29
₱ -
₱ (300,000.00)
₱ 3,455,033.71
₱ 4,651,592.65
₱ 1,113,794 ₱ 1,289,092 ₱ 1,496,559
₱ - ₱ - ₱ -
₱ (300,000) ₱ (300,000) ₱ (300,000)
₱ 1,652,148 ₱ 2,465,942 ₱ 3,455,034
₱ 2,465,942 ₱ 3,455,034 ₱ 4,651,593
sh Flow

Projected Statement of Financial Position
Exhibit 1
Sched No. Year 0
Current Assets:
Cash Exhibit1 ₱ 265,614.58
Inventory 20 88,884.60
Prepaid Vat 27 166,443.28
Total Current Assets ₱ 520,942.46
NonCurrent Assets
Building 21 1,975,789.56
Machinery and Equipments 22 432,023.49
Furniture and Fixtures 23 120,324.00
Improvements 24 100,000.00
Accumulated Depreciation 25
Total NonCurrent Assets 2,628,137.05
Total Current and NonCurrent Assets ₱3,149,079.51
Current Liabilies
SSS Payable 24
Philhealth Payable 24
Pag-ibig Payable 24
Withholding Tax Payable 25
Income Tax Payable 26
Vat Payable 27
Total Current Liabilities
Obial, Capital Exhibit 4 ₱1,574,539.75

Quibal, Capital Exhibit 4 1,574,539.75
Total Equity ₱3,149,079.51
Total Liabilities and Equity ₱3,149,079.51
0
Year 1 Year 2
Depreciation Expense ₱ 188,064 ₱ 376,128
₱1,044,257.59 ### ₱2,465,941.97 ₱3,455,033.71 ₱4,651,592.65

94,217.68 96,820.22 99,435.54 102,120.32 104,877.57
₱1,138,475.27 ### ₱2,565,377.51 ₱3,557,154.03 ₱4,756,470.22
1,975,789.56 1,975,789.56 1,975,789.56 1,975,789.56 1,975,789.56

432,023.49 432,023.49 432,023.49 432,023.49 432,023.49
120,324.00 120,324.00 120,324.00 120,324.00 120,324.00
100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
188,063.78 376,127.56 564,191.33 752,255.11 940,318.89
2,440,073.27 2,252,009.50 2,063,945.72 1,875,881.94 1,687,818.16
₱3,578,548.55 ### ₱4,629,323.23 ₱5,433,035.97 ₱6,444,288.38
₱20,052.50 ₱20,052.50 ₱20,052.50 ₱21,550.00 ₱21,550.00

₱5,250.00 ₱5,250.00 ₱5,250.00 ₱5,250.00 ₱5,250.00
₱4,800.00 ₱4,800.00 ₱4,800.00 ₱4,800.00 ₱4,800.00
₱6,495.42 ₱6,495.42 ₱6,495.42 ₱6,663.42 ₱6,663.42
₱56,894.88 ₱76,380.17 ₱96,838.25 ₱115,609.00 ₱137,662.35
104,957.37 95,020.02 99,083.40 103,342.58 107,693.06
₱ 198,450.17 ₱ 207,998.12 ₱ 232,519.57 ₱ 257,215.00 ₱ 283,618.83
₱1,690,049.19 ### ₱2,198,401.83 ₱2,587,910.49 ₱3,080,334.78

1,690,049.19 1,896,490.00 2,198,401.83 2,587,910.49 3,080,334.78
₱3,380,098.37 ### ₱4,396,803.66 ₱5,175,820.97 ₱6,160,669.55
₱3,578,548.55 ### ₱4,629,323.23 ₱5,433,035.97 ₱6,444,288.38
0 0 0 0 0
₱ 564,191 ₱ 752,255 ₱ 940,319
Statement of Financial Position
₱7,000,000
₱6,000,000
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-

Assets ₱ 3,149,080 ₱ 3,578,549 ₱ 4,000,978 ₱ 4,629,323 ₱ 5,433,036
Lilabilities ₱ - ₱ 198,450 ₱ 207,998 ₱ 232,520 ₱ 257,215
Equity ₱ 3,149,080 ₱ 3,578,549 ₱ 4,000,978 ₱ 4,629,323 ₱ 5,433,036
r4 Year 5
Year 5
₱ 6,444,288
₱ 283,619
₱ 6,444,288
Projected Income Tax Payable
Sched No.
Year 1 Year 2
Income Tax Payable ₱ 227,579.51 ₱ 305,520.69
Remittance (1st - 3rd Quarter) ₱ 170,684.64 ₱ 229,140.52
Income Tax Payable ₱ 56,894.88 ₱ 76,380.17
₱ 387,353.00 ₱ 462,435.99 ₱ 550,649.39
₱ 290,514.75 ₱ 346,826.99 ₱ 412,987.04
₱ 96,838.25 ₱ 115,609.00 ₱ 137,662.35
Table No. 15
Payback Period
Annual Cash Flow Unrecovered Cost
Year 0 (₱3,200,000.00)
Year 1 ₱778,643.02 (₱2,421,356.98)
Year 2 ₱607,890.80 (₱1,813,466.18)
Year 3 ₱813,793.57 (₱999,672.61)
Year 4 ₱989,091.73 (₱10,580.87)
Year 5 ₱1,196,558.94 ₱1,185,978.07
Payback period is 4.0979 years or approximately 4
years and 1 month.
-1.01069756304803
-0.00884274968463
Year 1-5 4,385,978.07 Year 4
Year 1-4 3,189,419.13 3,189,419.13
1,196,558.94 - 3,200,000.00
Estimated Cash Flow per month for 4th year 99,713.25 - 10,580.87
- 3.98
-0.00884274968463
-1.01069756304803
-1.01069756304803
0
-0.10611299622
Ratio Analysis
Current Ratio Return on Asse
Current
Current Assets Ratio
Liabilities
Year 1 1,138,475.27 198,450.17 5.74 Year 1
Year 2 1,748,968.62 207,998.12 8.41 Year 2
Year 3 2,565,377.51 232,519.57 11.03 Year 3
Year 4 3,557,154.03 257,215.00 13.83 Year 4
Year 5 4,756,470.22 283,618.83 16.77 Year 5
Debt Equity Ratio Return on Investm

Total Liabilities Partner's Equity Ratio
Year 1 ₱ 198,450 ₱ 3,380,098 0.06 Year 1
Year 2 ₱ 207,998 ₱ 3,792,980 0.05 Year 2
Year 3 ₱ 232,520 ₱ 4,396,804 0.05 Year 3
Year 4 ₱ 257,215 ₱ 5,175,821 0.05 Year 4
Year 5 ₱ 283,619 ₱ 6,160,670 0.05 Year 5
Total Asset Turnover Return on Sale

Net Income Total Assets Ratio
Year 1 ₱ 10,022,645 ₱ 3,578,549 2.80 Year 1
Year 2 ₱ 10,423,551 ₱ 4,000,978 2.61 Year 2
Year 3 ₱ 10,840,493 ₱ 4,629,323 2.34 Year 3
Year 4 ₱ 11,274,112 ₱ 5,433,036 2.08 Year 4
Year 5 ₱ 11,725,077 ₱ 6,444,288 1.82 Year 5
Total Asset Turnover Ret

₱14,000,000 ₱7,000,000
₱12,000,000 ₱6,000,000
₱10,000,000 ₱5,000,000
₱8,000,000 ₱4,000,000
₱6,000,000 ₱3,000,000
₱4,000,000 ₱2,000,000
₱2,000,000 ₱1,000,000
₱- ₱-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 1 Year
₱12,000,000
₱10,000,000 ₱5,000,000
₱8,000,000 ₱4,000,000
₱6,000,000 ₱3,000,000
₱4,000,000 ₱2,000,000
₱2,000,000 ₱1,000,000
₱- ₱-
Year 1 Year 2 Year 3 Year 4 Year 5 Year 1 Year
Return On Sales Re
₱14,000,000 ₱6,000,000
₱12,000,000 ₱5,000,000
₱10,000,000 ₱4,000,000
₱8,000,000
₱3,000,000
₱6,000,000
₱2,000,000
₱4,000,000
₱1,000,000
₱2,000,000
₱- ₱-
Return on Assets
Net Income Total Assets Ratio Year 1
₱ 531,019 ₱ 3,578,549 0.15 Current Asset ₱ 1,138,475

₱ 712,882 ₱ 4,000,978 0.18 Current Liability ₱ 198,450
₱ 903,824 ₱ 4,629,323 0.20 Ratio 5.74
₱ 1,079,017 ₱ 5,433,036 0.20
₱ 1,284,849 ₱ 6,444,288 0.20
Cu
Return on Investment ₱5,000,000
₱4,500,000
Net Income Partners Equity Ratio
₱4,000,000
₱ 531,019 ₱ 3,380,098 0.16 ₱3,500,000
₱ 712,882 ₱ 3,586,539 0.20 ₱3,000,000
₱ 903,824 ₱ 4,094,892 0.22 ₱2,500,000
₱ 1,079,017 ₱ 4,786,312 0.23 ₱2,000,000
₱ 1,284,849 ₱ 5,668,245 0.23 ₱1,500,000
₱1,000,000
Return on Sales ₱500,000
Operating
Revenue Ratio ₱-
Income Year 1 Year 2
₱ 758,598 ₱ 10,022,645 0.08

₱ 1,018,402 ₱ 10,423,551 0.10
₱ 1,291,177 ₱ 10,840,493 0.12 Total Liabilities Deb
₱ 1,541,453 ₱ 11,274,112 0.14 Partner's Equity ₱7,000,000
₱ 1,835,498 ₱ 11,725,077 0.16
₱6,000,000
₱5,000,000
₱4,000,000
Return on Assets
₱3,000,000
₱7,000,000
₱2,000,000
₱6,000,000
₱1,000,000
₱5,000,000
₱-
₱4,000,000 Year 1 Year 2
₱3,000,000
₱2,000,000
₱1,000,000
₱-
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Return On Investment
₱6,000,000
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
₱ 1,748,969 ₱ 2,565,378 ₱ 3,557,154 ₱ 4,756,470

₱ 207,998 ₱ 232,520 ₱ 257,215 ₱ 283,619
8.41 11.03 13.83 16.77
Current Ratio
₱5,000,000
₱4,500,000
₱4,000,000
₱3,500,000
₱3,000,000
₱2,500,000
₱2,000,000
₱1,500,000
₱1,000,000
₱500,000
₱-
Debt Equity Ratio

₱7,000,000
₱6,000,000
₱5,000,000
₱4,000,000
₱3,000,000
₱2,000,000
₱1,000,000
₱-
Activities Duration in Months
1st 2nd 3rd 4th 5th 6th
Project Feasibility
Study(Design)
Building and DENR Permit
Construction of the Building
and Improvements
Acquisition of Equipment and
Other Supplies
Hiring and Orientation of
Employees
Compliance of
Other Permits
Start of the Operation
in Months
7th 8th 9th 10th
Projected Vat Payable
Sched No.
Output Tax ₱ 546,911.40 ₱ 579,717.15
Less: Creditable Input Tax
OPEX 74,396.23 64,812.30
Capital Assets 63,075.29 63,075.29
Prepaid Tax/VAT Payable ₱ 409,439.88 ₱ 516,641.86

Output Tax ₱1,202,717.38 ₱1,250,826.07
Less: Creditable Input Tax
OPEX
Supplies Expense 6,140.15
Advertising Expense 780 780.00 780.00
Repair and Maintenance 14,436.08 14,825.85
Utilities Expense 31,419.71 32,268.05
Communication Expense 1,438.56 1,438.56
Insurance Expense 4,741.89 4,741.89
Other Expenses 618.00 141.73
Miscellaneous Expense 119.81292 8,819.00 8,970.76
Capital Assets
Building 47,418.95 47,418.95 47,418.95
Improvements 51,842.82
Machinery 51,842.82
Furniture & Fixtures 14,438.88
-
166,443.28
Prepaid Tax/VAT Payable ₱ (166,443) ₱ 1,259,488 ₱ 1,140,240
Monthly VAT Payable ₱ 104,957.37 ₱ 95,020.02
₱ 614,372.12 ₱ 649,525.27 ₱ 687,428.38
66,258.06 67,360.17 69,452.83

63,075.29 63,075.29 63,075.29
₱ 551,296.83 ₱ 586,449.98 ₱ 624,353.09

₱1,300,859.12 ₱1,352,893.48 ₱1,407,009.22
6,305.93 6,476.19 6,651.05

246.56 253.54 260.71
15,226.15 15,637.26 16,059.46
33,139.28 34,034.04 34,952.96
1,438.56 1,438.56 1,438.56
4,741.89 4,741.89 4,741.89
638.51 149.48 659.79
9,008.45 9,108.84 9,160.17
47,418.95 47,418.95 47,418.95
₱ 1,189,001 ₱ 1,240,111 ₱ 1,292,317

₱ 99,083.40 ₱ 103,342.58 ₱ 107,693.06
College of Accountancy
Pioneer Avenue, General Santos City, Philippines
A Feasibility Study of putting up a Floating Seafood Restaurant
This kind of business offers a quality product of different seafood
menus that allows its customers to savor their foods while enjoying the
view of the sea.
Name:(Optional)______________ Age:____ Gender:______
1. Are you fond of eating in a restaurant?

Yes No
2. How often do you eat in a restaurant?
Once a month Twice a month
Once a year Twice a year
Thrice a year
3. If you’ll hear about a floating seafood restaurant will you
purposely visit and dine in the restaurant?

Yes No
4.Below is the proposed menu of the Floating Seafood

Restaurant. On your own opinion, what would you prefer to order,
your ideal price per item and the number of orders that you’d like
to place in every dine in the restaurant.
(Note: Appetizer and Seafood is good for 3 to 5 persons.
Menu Ideal Price # of Orders

Appetizer 1 2 3
Lumpiang Tuna 120 150 140
Kinilaw na Tuna 100 130 150
Chicharong Tilapia 180` 200 210
Seafoods
Inihaw na Pusit 330 340 350
Tuna Belly 190 210 220
Sizzling Gambas 380 400 420
Calamares 300 310 320
Roasted Salmon 295 315 325
Others
Pork Belly 210 230 250
Fried Chicken 330 350 370
Salad
Pickled Papaya
70 80 90
(Atchara)
Seaweed Salad (Lato) 70 80 90
Desserts
Buko Halo 50 60 70
Mais Con Yelo 50 60 70
Banana Split 50 60 70
Beverage
Coke 30 40 50
Buko Juice 30 40 50
Pineapple Juice 30 40 50
Iced Tea 30 40 50
Rice
Plain Rice 15 20 25
5. What meal time you prefer to visit and dine in the said seafood
restaurant?
Breakfast Lunch Dinner
6. How often would you visit?
Once a month Twice a month Once a year
Thrice a year Twice a year
7. Which of the following do you check first in choosing restaurant?
(Rate from 1 to 5, with 1 to be the first choice.)
Service Food Restaurant Price
Convenience Quality
8. How much is your monthly income?
5 000 - 8 000 8 001 - 10 000
10 001 - 15 000 15 001 - 20 000
20 001 - 25 000 above 25
9. Are you willing to spend a higher amount in exchange fora new
experience and good food?
Yes No
Purchases 7,500.00
Input Tax 900.00
Accounts Payable 8,400.00
Cash 12,500.00
Sales 11,160.71
Output Tax 1,339.29
Output Tax 1,339.29

Input Tax 900.00
Vat Payable 439.29
Vat Payable 439.29

Cash 439.29
Insurance Expense ₱ 39,515.79 ₱ 39,515.79 ₱ 39,515.79 ₱ 39,515.79
**Insurance Expense is assumed to be 2% of the building cost.

Year 5
₱ 39,515.79

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2010 Population 2015 Population 594,446 2018 Population

Under 1 13,232 0.025 15504 15,879.11

536566 1 628690 413,256.41

0.21 0.23 0.26 0.05 1.00 13.33 2.46

0.22 0.22 0.20 0.07 1.00 14.44 2.67

0.18 0.25 0.18 0.07 1.00 16.71 2.14

0.16 0.28 0.16 0.16 1.00 12.48 1.92

0.21 0.21 0.25 0.14 1.00 9.29 2.57

0.11 0.22 0.15 0.26 1.00 13.48 1.33

0.24 0.15 0.20 0.12 1.00 14.86 2.86

10.95 1.89 6.32 0.26 0.21 19.63

20.00 1.85 3.69 0.23 0.15 25.92

14.44 3.33 5.33 0.11 0.22 23.44

10.95 1.89 6.32 0.16 0.42 19.74

9.75 3.00 4.50 0.25 0.25 17.75

11.56 2.00 4.00 0.22 0.33 18.11

5.54 0.26 0.10 21.69

5.33 0.20 0.15 22.80

6.00 0.18 0.14 25.18

6.72 0.16 0.32 21.60

5.14 0.25 0.29 17.54

5.33 0.15 0.52 20.81

3.71 0.20 0.24 21.87

Capacity to be catered 960.00

*lowest between the three 63,897.60

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

Raw Materials Quantity

DRINKS Cost Mark-up

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

528.40170797 15 35.2267805313333 1.2775470185 0.16114361

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

Cost No. of Servings Cost per Serving Direct Labor Overhead

60.23887889 1.7 102.4060941

Total Cost Mark up Based on Cost Selling Price

80.54952723 1.7 136.9341963

Total Cost Mark up Based on Cost Selling Price

124.6170769 1.7 211.8490307

Total Cost Mark up Based on Cost Selling Price