AGE GROUP POPULATION

20-24 1,247,311
25-29 1,212,344
TOTAL 2,459,655

Total population
divided by:
Absolute number
Add: Population 2,459,655
Margin of error 0.05
multiplied by margin of error 0.05 0.0025
Sample Size

Projected Population
Age Group 2021 2022
20-24 1,247,311 1,376,907
20-25 1,212,344 1,338,307
Total Population 2,459,655 2,715,213
*The projected population is based on 10.39% annual coffee market growth

20-24
2022 1,247,311 x 10.39% 129,596 + 1,247,311
2023 1,376,907 x 10.39% 143,061 + 1,376,907
2024 1,519,968 x 10.39% 157,925 + 1,519,968
2025 1,677,893 x 10.39% 174,333 + 1,677,893

Year Population Coffee Drinkers

(Ages 20-29) 94%
2021 2,459,655 2,312,07
2022 2,715,213 2,552,30
2023 2,997,325 2,817,48
2024 3,308,747 3,110,22
2025 3,652,526 3,433,37

2021
 Frequency of 189,764
Percentage of Respondents
buying a coffee Population Total Demand
1x a month 28% 53,134 53,134
2x a month 25.70% 48,769 97,538
3x a month 12.70% 24,100 72,300
Weekly 33.60% 63,761 255,042
Monthly Demand 478,015
Multiply by 12
Total Annual Demand 5,736,174

Supply Analysis

Year Annual Projected Demand Market Share Penetration

2021 5,736,174 2%
2022 6,332,163 2%
2023 6,990,077 2%
2024 7,716,347 2%
2025 8,518,075 2%
 2,459,655

6,149 6,150
400

Projected Population
2023 2024 2025
1,519,968 1,677,893 1,852,226
1,477,357 1,630,854 1,800,300
2,997,325 3,308,747 3,652,526

25-29
1,212,344 x 10.39% 125,963 + 1,212,344
1,338,307 x 10.39% 139,050 + 1,338,307
1,447,357 x 10.39% 150,380 + 1,477,357
1,630,854 x 10.39% 169,446 + 1,630,854

Unsatisfied coffee drinkers Willing to buy Arabica

Unsatisfied with their coffee that experiences side effects Coffee
Coffee Drinkers products
94% 35% 67% 35%
2,312,076 809,226 542,182 189,764
2,552,300 893,305 598,514 209,480
2,817,485 986,120 660,700 231,245
3,110,222 1,088,578 729,347 255,271
3,433,374 1,201,681 805,126 281,794

Net Trimming Effect

2022 2023 2024
 209,480 231,245 255,271
Population Total Demand Population Total Demand Population Total Demand
58,654 58,654 64,749 64,749 71,476 71,476
53,836 107,673 59,430 118,860 65,605 131,210
26,604 79,812 29,368 88,104 32,419 97,258
70,385 281,541 77,698 310,793 85,771 343,085
527,680 582,506 643,029
12 12 12
6,332,163 6,990,077 7,716,347

Annual Projected Supply

114,723
126,643
139,802
154,327
170,361
illing to buy Arabica
Coffee

35%
189,764
209,480
231,245
255,271
281,794

2025
 281,794
Population Total Demand
78,902 78,902
72,421 144,842
35,788 107,364
94,683 378,731
709,840
12
8,518,075
 96,560.66
Unit Cost 58.78
Cost of Goods Sold 5,675,835.30

Units Sold
Unit cost
COGS

Budgeted Direct Labor Hours 14,638.40

Variable Manufacturing Overhead Rate 1.23
Variable Manufacturing Overhead 18,047.04
Fixed Manufacturing Overhead 1,161,733.48
Total Manufacturing Overhead 1,179,780.52
Less: Depreciation 121,861.48
Cash Disbursement for Manufacturing Overhead 1,057,919.04

Total Manufacturing Overhead 1,179,781

Budgeted Direct Labor Hours 14,638.40
Predetermined Overhead rate for the year 80.59

Kape Kultura
Ending Finished Goods Inventory Budget
(Absorption Costing Basis)
For the Year Ended December 31, 2021
Item Quantity
Production cost per unit
Direct Materials 24.00
1.00
Direct Labor 0.10
Manufacturing Overhead 0.10 hours
Unit Product Cost

Budgeted Finished Goods Inventory

Ending Finished Goods Inventory in Units
Unit Product Cost
Ending Finished Goods Inventory in Peso
 6,717,338.92 7,630,271.30

114,723
61.22
7,023,342

12,993.30 14,343.30
1.45 1.37
18,826.56 19,644.48
1,213,731.88 1,268,317.48
1,232,558.44 1,287,961.96
121,861.48 121,861.48
1,110,696.96 1,166,100.48

1,232,558 1,287,962
12,993.30 14,343.30
94.86 89.80

Kape Kultura
nished Goods Inventory Budget
bsorption Costing Basis)
ear Ended December 31, 2021
Quantity Cost Total

grams 1.60 per gram 38.40

unit - per unit 8.05
hours 67.125 per hour 6.71
0.10 hours 80.59 8.06
61.22

#REF!
61.22
#REF!