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COMPLETE COMPUTATION

SALES
SALES COST PER OPERATING NET GROSS
YEAR QUANTIT
PRICE UNIT EXPENSE INCOME SALES
Y
2020 7800 P312000 P104065 P144820 P63115 P312000
2021 8580 P343200 P114471.5 P159302 P69426.5 P343200
2022 9438 P343200 P120195.08 P175232.20 P47772.72 P343200
P132214.5
2023 8966 P343200 P175232.20 P35753.21 P343200
9
2024 8517 P377520 P138825.32 P175232.20 P63462.48 P377520

Computation for Sales Quantity


E. P343200 (0.10) = 34320
A. 30 (5 days) (52 weeks)
= P377520
=7800
B. 7800 (0.10) = 780 + 7800
= 8580
Computation for Cost per Unit
C. 8580 (0.10) = 858 + 8580
 Nacho P160
= 9438
 Ground beef P130
D. 9438 (0.05) = 471.9
 Tomato P10
=9438-471.9
 Onion P20
=8966
 Liquid seasoning P9
E. 8966 (0.05) = 448.3
=8966-448.3  Cheez whiz P71.25

=8517 Total P400.25

Computation for Sales Price


A. 400.25 (5) (52) = P104065
Original Selling Price = 104065 + 144820 B. 104065 (0.10) = 10406.5 + 104065
= 248885/7800 = P114471.5
= 31.91 (0.25) C. 114471.5 (0.05) = 5723.575

= 39.88 or 40 = P120195.08
D. 120195.08 (0.10) = 12019.51
A. 40 (7800) = P312000
B. 312000 (0.10) = 31200 + 312000 = 12019.51 + 120195.08
= P343200 = P132214.59
C. P343200 (constant) E. 132214.59 (0.05) = 6610.7295
D. P343200 (constant) = P138825.32
= P35555

Computation for Operating Expense

 Paper box P 120


 Tissue P7
 Stove P30
 Oil P5
 Salary expense P350
 Advertising expense P45
Total P 557

A. 557 (5) (52) = P144820


B. 144820 (0.10) = 14482 + 144820
= P159302
C. 159302 (0.10) = 15930.2 + 159302
= P175232.20
D. P175232.20 (constant)
E. P175232.20 (constant)

Computation for Markup Rate

MU% = MU – SP / MU

= P40 – P31.91

P40

= 20.225% or 20.23%

Computation for Contribution of each


member

Daily: P400.25 + P557 / 7 members

= P136.75

Annually: P104065 + P144820 / 7 members


400000

350000

300000

250000

200000

150000

100000

50000

0
2020 2021 2022 2023 2024

SALES PRICE COST PER UNIT OPERATING EXPENSE NET INCOME

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