Professional Documents
Culture Documents
Sales Number of Units Sold X Unit Price
Sales Number of Units Sold X Unit Price
54
August 1,112 P 48,182.96
Note 1: Computation for Sales and other income
September 417 P 18,068.61
Sales = number of units sold x unit price October 347 P 15,035.51
November 278 P 12,045.74
Month Number of Sales per December 208 P 9,012.64
units sold month TOTAL 5,000 P 216,650.00
January 1,112 P 110,088.00
February 417 P 41,283.00
March 347 P 34,353.00 Note 4: Computation for depreciation
April 278 P 27,522.00
Acquisition Value: 50,000.00
May 208 P 20,592.00
June 138 P 13,662.00 Less: Salvage Value: (15,000.00)
July 138 P 13,662.00
August 1,112 P 110,088.00 Depreciable Cost 35,000.00
September 417 P 41,283.00 Divide by: Useful Life 10
October 347 P 34,353.00
November 278 P 27,522.00 Annual Depreciation: P 3,500.00
December 208 P 20,592.00
Monthly Depreciation P 291.67
TOTAL 5,000 P 495,000
Note 2: Computation for Direct Cost per unit Note 5: Computation for annual Selling Expense
Item Cost Item Cost
BC547 Transistor P 3.00 Discount Coupons P 4,000.00
5v Buzzer P 10.00 Point of Purchase Display P 2,000.00
220uf Capacitor P 12.00 Fan Page Promotion P 0.00
100-ohm resistor P 0.50 Creation of Social Media P 0.00
2.2k resistor P 0.50 Accounts
Red LED light P 0.50 Display information P 3,500.00
Green LED light P 0.50 Production of flyers P 3,500.00
Newspaper P 0.00 Sponsorship P 5,000.00
Pin P 0.82 TOTAL COST P 18,000.00
Suction cups P 5.00
Plastic bottle P 0.50
Plastic bottle cap P 0.01 Note 6: Allotment for monthly discount coupons
Direct Variable Labor P 10.00 Month Cost
TOTAL COST P 43.33 January P 1,000.00
February P 200.00
Note 3: Allocation of direct cost per month March P 200.00
April P 200.00
Direct Cost = number of units sold x direct cost per unit May P 200.00
June P 200.00
Month Number of Direct cost per
July P 200.00
units sold month
August P 1,000.00
January 1,112 P 48,182.96
September P 200.00
February 417 P 18,068.61
October P 200.00
March 347 P 15,035.51
November P 200.00
April 278 P 12,045.74
December P 200.00
May 208 P 9,012.64
TOTAL COST P 4,000.00
June 138 P 5,979.54
Note 7: Allotment for monthly point of purchase display Note 10: Allotment for monthly sponsorship
Month Cost
January P 500.00 Note 13: Allotment for monthly miscellaneous expense
February P 250.00
March P 250.00 Miscellaneous expenses are equally allotted for
April P 250.00 each month. P2,400/12 = P200 per month.
May P 250.00
June P 250.00 Note 14: Allotment for monthly depreciation
July P 250.00
August P 500.00 P3,500/12 = P291.67 per month.
September P 250.00
October P 250.00
November P 250.00 Note 15: Computation for monthly tax allotment
December P 250.00
TOTAL COST P 3,500.00 Month Profit 3% tax Net Income
before tax allotment
January P 55,913.37 P1,677.40 P 54,235.97
Note 9: Allotment for monthly production of flyers February P 21,422.72 P 642.68 P 20,780.04
March P 17,525.82 P 525.77 P 17,000.05
Month Cost
April P 13,684.59 P 410.54 P 13,274.05
January P 500.00
May P 9,787.69 P 293.63 P 9,494.06
February P 250.00
June P 5,890.79 P 176.72 P 5,714.07
March P 250.00
July P 5,890.79 P 176.72 P 5,714.07
April P 250.00
August P 55,913.37 P1,677.40 P 54,235.97
May P 250.00
Septembe P 21,422.72 P 642.68 P 20,780.04
June P 250.00
r
July P 250.00
October P 17,525.82 P 525.77 P 17,000.05
August P 500.00
November P 13,684.59 P 410.54 P 13,274.05
September P 250.00
December P 9,787.69 P 293.63 P 9,494.06
October P 250.00
TOTAL P248,449.96 P7,453.50 P240,996.46
November P 250.00
December P 250.00
TOTAL COST P 3,500.00
June 144 P 6,239.52
July 145 P 6,282.85
FINANCIAL DISCLOSURES FOR 2022
August 1,167 P 50,566.11
Note 16: Computation for Sales and other income September 437 P 18,935.21
October 364 P 15,772.12
Sales = number of units sold x unit price November 291 P 12,609.03
December 218 P 9,445.94
Month Number of Sales per
TOTAL 5,250 P 227,482.50
units sold month
January 1,170 P 115,830.00
February 438 P 43,362.00 Note 19: Computation for depreciation
March 365 P 36,135.00
April 292 P 28,908.00 Acquisition Value: 50,000.00
May 219 P 21,681.00
Less: Salvage Value: (15,000.00)
June 144 P 14,256.00
July 145 P 14,355.00 Depreciable Cost 35,000.00
August 1,167 P 115,533.00
September 437 P 43,263.00 Divide by: Useful Life 10
October 364 P 36,036.00 Annual Depreciation: P 3,500.00
November 291 P 28,809.00
December 218 P 21,582.00 Monthly Depreciation P 291.67
TOTAL 5,250 P 519,750
Note 32: Computation for Direct Cost per unit Note 35: Computation for annual Selling Expense
Note 38: Allotment for monthly display information Consulting fees are equally allotted for each
month. P6,000/12 = P500 per month.
Month Cost
January P 500.00
February P 250.00 Note 43: Allotment for monthly miscellaneous expense
March P 250.00
April P 250.00 Miscellaneous expenses are equally allotted for
May P 250.00 each month. P2,400/12 = P200 per month.
June P 250.00
July P 250.00
Note 44: Allotment for monthly depreciation
August P 500.00
September P 250.00 P3,500/12 = P291.67 per month.
October P 250.00
November P 250.00
December P 250.00 Note 45: Computation for monthly tax allotment
TOTAL COST P 3,500.00
Month Profit 3% tax Net Income
before tax allotment
Note 39: Allotment for monthly production of flyers January P 62,482.43 P1,874.47 P 60,607.96
Month Cost February P 24,651.58 P 739.55 P 23,912.03
January P 500.00 March P 19,641.28 P 589.24 P 19,052.04
February P 250.00 April P 15,243.35 P 457.30 P 14,786.05
March P 250.00 May P 11,012.43 P 330.37 P 10,682.06
April P 250.00 June P 6,614.50 P 198.44 P 6,416.07
May P 250.00 July P 6,837.18 P 205.12 P 6,632.06
June P 250.00 August P 56,804.09 P1,704.12 P 55,099.97
July P 250.00 Septembe P 24,540.24 P 736.21 P 23,804.03
August P 500.00 r
September P 250.00 October P 19,585.61 P 587.57 P 18,998.04
October P 250.00 November P 15,243.35 P 457.30 P 14,786.05
December P 14,352.63 P 430.58 P 13,922.05
TOTAL P277,008.67 P8,310.26 P268,698.41