AENG 95 - PROCESSING, HANDLING AND STORAGE

OF AGRICULTURAL PRODUCTS 1

DOLCE T. AESTIVUM PROCESSING CENTER

processing center for Wheat

INTRODUCTION

One of the most important durables in the Philippines is the wheat. Having an important

place in world’s rice and corn production, Philippines are a consumer country for wheat.

Philippines, who cannot realize grain-based agricultural product export, is among the world’s

leading wheat importers. The country cannot produce wheat due to its climatic features, thus, it

imports the entire wheat amount that it needs from abroad as wheat or flour. Today, wheat

covers more of the earth’s surface than any other grain crop and it is the staple grain food for

much of the earth’s population. Even in areas where there is a long tradition of rice eating, as in

North and Southeast Asia, there is extensive use of wheat flour for making noodles, steamed

bread, and other foods (Miller Magazine, 2014).

The first flour mill in the Philippines was established in the late 1950s, and the industry

has grown into a modern, sophisticated sector. As of late 1999, the Philippines had 13 millers,

with the newest entrant, Nissin Biscuits, starting operations in 1999 in Laguna. The industry's

total rated annual production capacity is 2.2 million tonnes. Capacity utilization was as high as

76.7% in 1995, with the average through the 1990s at or above 65%, according to a study by

economists at the University of Asia and the Pacific.

PHILIPPINE MARKET

A. PRODUCTION

The Philippines does not produce any wheat and imports everything it needs. The

country is expected to buy about 2.0 million to 2.5 million tons of milling wheat in the

coming year. The industry's total rated annual production capacity is 2.2 million tonnes.

Capacity utilization was as high as 76.7% in 1995, with the average through the 1990s at

or above 65%. Philippines is considered as the fifth biggest importer of wheat from the

United States.

Figure 1. Philippines wheat imports by year

The figure shows the annual imports of wheat in the Philippines. In the last five years, the
import of wheat is decreased in the year 2012 and 2013. The highest import of wheat is recorded
in the year 2014.
 Growth
Market Year Imports Unit of Measure
Rate
2011 4075 (1000 MT) 26.40%
2012 3645 (1000 MT) -10.55%
2013 3482 (1000 MT) -4.47%
2014 5099 (1000 MT) 46.44%
2015 4800 (1000 MT) -5.86%
Table 1. Philippine import of wheat during the last five years

The table shows the import of wheat in the Philippines in the last five years. The highest
growth rate is recorded in the year 2014.

B. SUPPLY

Growth
Market Year Imports Unit of Measure
Rate
2011 4733 (1000 MT) 21.39%
2012 4689 (1000 MT) -0.93%
2013 4358 (1000 MT) -7.06%
2014 5880 (1000 MT) 34.92%
2015 6056 (1000 MT) 2.99%
Table 2. Supply of wheat in the Philippines during the last five years

The table shows the supply of wheat in the Philippines during the last five years. The data
shows that in the year 2013, the supply of wheat decreases and the highest supply in the
Philippines is recorded in the year 2015.

C. CONSUMPTION

Growth
Market Year Imports Unit of Measure
Rate
2011 3650 (1000 MT) 14.06%
2012 3785 (1000 MT) 3.70%
2013 3545 (1000 MT) -6.34%
2014 4575 (1000 MT) 29.06%
2015 4900 (1000 MT) 7.10%
Table 3. Consumption of wheat in the Philippines during the last five year
II. General Specifications of Processing Center

Over-all height (highest point): 8m

Width: 39 m
Length: 73 m
Outside width: 63 m
Outside length: 93 m
Internal Area: 2,847 m2
Outside Area: 5,859 m2

III. Human Resource Management

Number of workers: 480 workers and 50 employees
Division of Labor:
For Workers
 40 workers / drivers will picked up and deliver the product.
 40 workers will operate the fork lift (4 units) for loading of the product from the
receiving area (actual loading) up to the releasing area (delivering) of the facility.
 100 workers will be responsible for maintenance of the facility, machines, and other
systems
 300 workers will be assigned in sorting, cleaning, packaging, and processing of the
product.

For Employees

 The two owners will be in charge in the over-all operation of the processing center
 50 employees will be given respective position and will be in-charge to the following
field of work:

a. Finance and Accounting of the facility, especially the product

b. Production and Supply
c. Marketing and Sales
d. Maintenance and inventory of equipment and facilities
e. Human Resources Management
f. Researcher
Table 4. Inventory of the basic equipments to be used:

Equipment Description Quantity

Specialize clothing The clothing is design to protect and make the 500
workers comfortable while working in the facility
Wood Cratets (Storing Made of hard wood(oak), 500 kg capacity per cart 400
Equipment) (500 kg/cratess)
Plastic for packaging The packaging is plastic and shall be sealed to 10,000 /
preserve the quality and eliminate foreign substances day
for contaminating the product
Fork lift Used for loading and unloading of the product within 20
the facility
Trucks Used for loading after harvesting of the product, and 50
dispatch (shipment and delivery)
Sorting, Cleaning & Sorting, grading, cleaning& washing, packaging area 150
packaging tables
Gloves Sorting, grading cleaning& washing, packaging work 3000
Knives and scissors packaging work 3000
Scale For weighing of sorted and packaged product 500
Aluminum Trays Sorting, grading cleaning& washing, packaging work 1500

Table 5. Inventory of the machines/equipments to be used:

Equipment Description Quantity

Cleaning Machine Batch capacity: 18.5 tons / hr 2

Milling: Batch capacity: 36 tons / hr

Cleaner Batch capacity: 35 tons / hr 1

Dehuller Batch capacity: 35 tons / hr 1

Paddy Separator Batch capacity: 29 tons / hr 1

Destoner Batch capacity: 29 tons / hr 1

Polisher Batch capacity: 29 tons / hr 1

Grinder Batch capacity: 29 tons / hr 1

Sifter Batch capacity: 25 tons / hr 1

For wheat bread production Batch capacity: 9.8 tons / hr 1

For pizza production Batch capacity: 7.9 tons / hr 1

Figure 4. Flow Process of Wheat Milling
 UNIT OPERATIONS INVOLVED IN PROCESSING OF WHEAT

Raw Materials (Wheat grains)

Storing

Cleaning

Tempering

Milling

Sifting

Flour

Bread (Product 1) Pizza (Product 2)

 PROCESSES AND MACHINES INVOLVE IN PROCESSING OF WHEAT

1.) CLEANING SYSTEM

Once in the processing plant, the wheat is separated from foreign matter with
machinery that consists of mesh, magnetic separators and aspiration channels. The
system consists of:
a. Sieving machine
b. Metal/Magnet Separator
c. Stone Separator/Destoner
d. Dumping Station
e. Bucket elevator
f. Screw conveyor
g. Centrifugal blower
h. Platform
2.) TEMPERING SYSTEM
The conditioning takes place before milling to produce uniform moisture content
throughout the grain. The system consists of:
a. Bucket elevator
b. Platform
c. Scanner
3.) MILLING SYSTEM
After the wheat is conditioned, grinding takes place. This is done by a sequence of
breaking, grinding and separating operations.
a. Bucket elevator g. Collecting vessel
b. Screw conveyor h. Transporting system
c. Pre-grinding
d. Intermediate-grinding
e. Fine grinding
f. Sieving machine
 A. Product Computations
Products to be produced: Wheat Bread and Pizza

Total Supply Deficit = Demand – Supply (*Demand is 15% of the total import)
= 2.2 million T (0.15) – 6056 T
= 330,000 – 6056 T
= 323,944 T/year (WHEAT GRAINS)
Wheat Bread (50% of the total milled flour)
= 171896.8964 T (0.50)
= 85,948.44822 T/year
Pizza (40% of the total milled flour)
= 171896.8964 T (.40)
= 68,758.75856 T/year
Total Product to be produced/year (90% of the total milled flour)
= 85,948.44822 T/year + 68,758.75856 T/year
= 154,707.2068 T/year or 155,000 T/year
B. Output Computations
Total duration of Operation = 2064 hours/year including legal holidays
Target Output = (155000 T/year) / (2064 hrs/year)
= 75 T/hr or 1802 T/day
Wheat Bread:
= (85,948.44822 T/year) / (2064 hrs/year)
= 42 T/hr
Pizza:
= (68,758.75856 T/year) / (2064 hrs/year)
= 33 T/hr
 UNIT OPERATIONS IN PROCESSING FLOUR TO BREAD

Automatic Mixing Distribution

Dividing Storage

Rounding Metal Detecting

Weight Checking Packing

Moulding Automatic Slicing

Automatic Lidding Bread Cooling

Baking Depanning
 SPECIFICATIONS OF EQUIPMENTS PER UNIT OPERATION OF PROCESSING
WHEAT BREAD

AUTOMATIC MIXER

The Tweedy™ T170 is designed for small to medium sized bakeries. It provides high-
energy mixing giving mix times as low as three minutes.  It is suitable for a wide variety of
dough types. It combines simplicity, ease of use and hygienic operation with consistent dough
quality.

 Specifications:

Product quality is enhanced with improved crumb

colour and softness. Cost benefits include increased
Pressure yield, longer shelf life and a reduction in yeast and
vacuum improvers.
mixing

800-2000 kg/hr, based on 12 cycles per hour, with a

typical mix time of three to four minutes
Capacity

DIVIDER

Accuracy, reliability and low cost of ownership are the hallmarks of the Accurist™ 3000,
5000 and 9000 dough dividers. They are durable, easy to operate and easy to maintain; there is a
wide range of piece-weight and output combinations available, covering applications as diverse
as small breads and pizza bases up to large loaves.

ROUNDER

The Baker Perkins Conical Rounder combines efficiency with hygienic, non-stick
operation. It accepts divided dough pieces and forms them into ball shapes for easier handling
and better presentation to the First Prover and final moulder. It is a fully integrated part of Baker
Perkins’ dough forming system for high output plant bakeries.
WEIGHT CHECKER

 Specifications

Through 80 p/min
put

Max. 6 kg(13.23lb)
load
capacity

2 g(0.07 oz)
Accuracy

MOULDER

The Multitex4™ Moulder combines gentle dough handling with high efficiency panning
for consistent quality and low production costs. Hygenic operation and rapid repeatable
changeovers contribute to exceptionally high operational efficiency and very few stoppages.
Dough structure is optimized to enable ingredient costs to be reduced or loaf quality to be
improved.

BAKING

Item Code: RRO-36

Our Rotary Rack Oven has various provisions like firing chamber, heat circulation and
temperature controllers. These are widely used in FMCG and baking industries. This oven is
fabricated using quality tested raw material to ensure long service life. We also provide
customization on ovens as per the specification detailed by clients.
DEPANNING

 Specifications

220V, 60HZ
Power

500 pans/hr
Capacity

BREAD COOLING

 Specifications
Bread vacuum cooler: 
1. CE certificate 
2. Sanitary without bacteria contamination
3. Stainless-steel material 

BREAD SLICER

Item Code: SBS-20

We export Bread Slicer, which is designed in compliance with international quality

standards and is widely acclaimed for soundless operation. Our slicer is used to slice bread, rusks
and cakes. The gravity feed slicers are best suited to the small wholesale and large retail bakeries
where wide range of sliced breads is produced. It provides optimum safety during operation.
With the help of gravity feed, it closes the gap requirements between the manual bread cutting
machine and the actual industrial machines.
BREAD PAKING MACHINE

ALD~450 Rotary pillow packaging machine

FEATURES:
1. Dual frequency conversion control, bag length can be set and cut in one step, saving time and
film. 
2. Interface features easy and quick setting and operation.
3. Self-failure diagnosis, clear failure display. 
4. High sensitivity photoelectric eye color tracing, numerical input of cutting sealing position for
extra accuracy. 
5. Temperature independent PID control, more suitable for packaging different materials. 
6.  Positioned stop function, without sticking knife or wasing film. 
7.  Simple driving system,reliable working,conwenient maintenance.
8. All control is realized through software,esay for function adjusting and technical upgrade.

METAL DETECTOR

 Features
 Automatic rejection of contaminated products
 Comprehensive self-design system
 Noiseless in operation
 High sensitivity to all metal
 100% detection and rejection for product with very high speed
 Designed to suit all application
 Compact design
 Effective shielding to prevent leakage of flux or powder
 On line stability
 Cow belt type and y type flap rejection system
 Available in different size
 User friendly machine
 Microcontroller Based
 High Sensitivity Detection
 Digital Touch Control System
 Print Option
 Password Protection
 CE Marking (Applied)
 The production starts with the automated handling and storage of raw materials using
silos and stainless steel bins that make up its computerized material handling system. Only the
highest quality ingredients are stored in the silos and used in making bread. According to the
guide, the wheat flour used in the production of the bread was imported while other raw
materials were produced locally. The next step would be the sponge mixing where the specially
formulated flour, sugar, milk, whey, and other raw materials are added together to form the
sponge. Fifty per cent of sponge dough is then kept in a fermentation room, under controlled
temperature and humidity for four hours, so that carbon dioxide is released, and the sponge can
rise. This fermentation process helps the sponge to develop a unique bread, texture, aroma, and
taste. The dough mix was then produced by mixing the sponge again with the remaining
ingredients. Depending on the type of bread to be baked, these can include skimmed milk
powder, vegetable shortening, wheat germ, bran, malt, or honey. The dough is then divided into
the required weight for each loaf and conveyed to a rounder. At the rounder, each piece of dough
is kneaded so that carbon dioxide can be trapped and the bread can develop a soft texture when
baked. The dough pieces then go through the check weigher. Here, pieces of dough that are over
and under the required weight are automatically rejected. After checking the weight, the dough is
then left to rest in the intermediate proofer for ten minutes before being moulded and placed into
the baking pans. During moulding, the dough is shaped according to the desired configuration
and then automatically placed into the pans. The pans are then lidded automatically to give the
bread its uniform rectangular shape. At the final proofing stage, the yeast is allowed to rise
further under controlled temperature and humidity. Once the dough has risen, it is finally ready
for baking. The loaves of bread are then baked through the thirty three meter-long tunnel oven
for about twenty minutes at approximately two hundred degrees Celsius. Hot from the oven, the
freshly baked loaves are then removed by vacuum suction before being conveyed to a bread
cooler where the loves travel through massive spiral cooling towers where thousands of loaves
are cooled on a moving conveyor at any given time. When the loaves are sufficiently cooled, the
bread is mechanically sliced and bagged, then travels through metal detector system to ensure
that there is no metal contaminant.
 Automatic Mixing

 Dividing
 Rounding

 Weight Checking
 Moulding

 Automatic Lidding
 Baking

 Depanning
 Bread Cooling

 Automatic Slicing
 Packing

 Metal Detecting
UNIT OPERATIONS IN PROCESSING FLOUR TO PIZZA

Raw Materials

Mixing and Kneading

Sheet and laminating

Baking

Filling

Forming/shaping

Cooling

Packaging
Making the pizza crust

 A small amount of baker's yeast, about 1 tbsp. is mixed with a cup or so of warm
water. It is left in a warm place until the mixture becomes foamy.
 Several cups of sifted flour are poured into a bowl. The yeast and water mixture
along with 1 tbsp. of olive oil is poured into a well-made in the center of the flour.
The liquids are mixed into the flour with the hands and then kneaded on a floured
surface until smooth and elastic. The kneading time is approximately 10 minutes.
 The kneaded dough is formed into a ball, dusted with flour and then placed in a
bowl and covered with a damp kitchen towel. The bowl is placed in a warm place
until the dough has doubled in size. This occurs in approximately one to two
hours.
 The dough is kneaded again for about one minute and then rolled out onto a
floured surface into a circle. The standard pizza is approximately 10 in (25 cm) in
diameter. The edges of the circle are raised by pushing up on the dough with the
thumbs.

Filling the pizza

 A half cup or so of tomato sauce is spooned over the pizza dough. The sauce is
spread over the surface of the pie to within 0.5 in (1.3 cm) of the rim. The
shredded cheese may be added before the toppings or on top of them.

Baking the pizza

 Using a wide metal pizza peel, a long-handled flat shovel, the pizza is eased onto
a metal pan or clay stone. Pizza pans feature a flat, circular bottom set into a
round metal frame. After the pizza is baked, the outer frame is removed. Pizza
stones are made of clay similar to that of old-fashioned brick ovens. Because the
clay is porous, it absorbs moisture. The thickness of the stone, usually about 0.75
in (2 cm), radiates heat evenly.
 The pizza is baked at 450°F (230°C) for about 15 minutes or until the cheese is
bubbling. The pan or stone is removed from the oven with the peel. The pizza is
allowed to sit for approximately five minutes before cutting it into slices with a
pizza wheel.

Packaging

 The completed pizzas are placed on trays for movement to the counter or packed
into boxes for custom orders.
PROCESSING OF WHEAT GRAINS TO FLOUR W/ MATERIAL BALANCE

323,944 T/year

CLEANING

307,746.8 T/year 5% dockage/impurities

MILLING
80% Efficiency

252,789.5536 T/year

GRINDING 85% Efficiency

214,871.1206 T/year

SIFTING
80% Efficiency

171 896.8964 T/year (FLOUR)

 PROCESS OF MILLING WHEAT W/ MATERIAL BALANCE

307,746.8 T/year

CLEANING

301,591.864 T/year 2% dockage/impurities

DEHULLING
85% Efficiency

256,353.0844 T/year dehulled grains

PADDY SEPARATOR

DESTONING
1% stones

253,789.5536 T/year
POLISHING

252,789.5536 T/year bran (1000 T)

MILLED WHEAT GRAINS

Table 6. Material Balance on Unit Operation

 INPU Losses/Recovery/Ef OUTP
Unit Operation
T f. UT
Amount Amount
(T/year) Item (T/year) Item
WHEAT
GRAINS
307,746.8 Cleaned wheat
1.) Cleaning 323,944.00 Wheat grains 0.05(dockage) 0 grains
Cleaned 252,789.5 Milled wheat
2.) Milling 307,746.80 grains 0.80 5 grains
214,871.1
3.) Grinding 252,789.55 Milled grains 0.85 2 Flour
4.) Sifting 214,871.12 Flour 0.80 171896.90 Flour
WHEAT
BREAD
5.) Automatic
Mixing 85,948.41 Flour 0.88 75,634.61 Dough
6.) Rounding 75,634.61 Dough 0.85 64,289.41 Dough
7.) Automatic
Slicing 64,289.41 Dough 0.88 56,574.68 Bread
8.) Packaging 56,574.68 Bread 0.01(scattering loss) 56,008.94
PIZZA
9.) Mixing 68,758.76 Flour 0.88 60,507.71 Dough
10.) Moulding 60,507.71 Dough 0.88 53,246.78 Dough
11.) Packaging 53,246.78 Pizza 0.01(scattering loss) 52,714.31 Pizza

Computations on Material Balance per Unit Operation:

Input/hr : 323,944 T/year

 Cleaning
= (323,944 T/year) (0.05)
= 307,746.8 T/year of cleaned wheat
Impurities = 16197.2 T

 Milling
= (307,746.8 T/year) (0.80)
= 252,789.5536 T/year
Unmilled =54,957.2464 T

 Grinding
= (252,789.5536 T/year) (0.85)
= 214,871.1206 T/year
 Losses = 37918.433 T
 Sifting
= (214,871.1206 T/year) (0.80)
= 171,896.8964 T/year
Losses = 42974.2242 T

 Automatic Mixing
= (85,948.414822 T/year) (0.88)
= 75,634.60504 T/year (dough)
Unmixed = 10313.80978 T

 Rounding
= (75,634.60504 T/year) (.85)
= 64,289.41428 T/year
Reject = 11345.19076 T

 Automatic slicing
= (64,289.41428 T/year) (.88)
= 56,574.68457 T/year
Reject = 7715.25823 T

 Packaging
= [(56,574.68457 T/year) (0.01)] – 56,574.68457 T/year
= 56,008.93777 T/year
Scattering loss = 565.7468 T

 Mixing
= (68,758.75856 T/year) (0.88)
= 60,507.70753 T/year
Unmixed = 8251.05103 T

 Moulding
= (60,507.70753 T/year) (0.88)
= 53,246.78263 T/year
Reject = 7260.9249 T

 Packaging
= [(53,246.78263 T/year) (0.01)] – 53,246.78263 T/year
= 52,714.31483 T/year
Reject = 532.4678 T
REPAIR AND MAINTENANCE

 The machines must be maintained so that too much loss will be prevented to increase productivity
and generate more income. In order to maintain the machines used for each unit operations, weekly
check-up are made by the repair and maintenance team of the processing center.
 Maintenance must be for every 3 months including all necessary need that was seen and recorded
in everyday check-up of the machines for every unit operations.
 Building Maintenance electricians perform electrical repair and preventive maintenance in campus
facilities. These services are considered normal operational costs for buildings allocated through
general maintenance funds. Items serviced include lighting, HVAC systems, circuit breakers,
exhaust fans, incubators, fume hoods, and water heaters.
 The hydronics crew maintains and repairs closed-loop hot water systems on campus. They test and
treat system water, facilitate chemical balance in the system, and maintain and repair systems
corroded by excess particles.
 Overheating in mechanical spaces costs the campus in lost energy efficiency. The heat and frost
insulators add recyclable insulating materials to pipes and equipment to provide energy
conservation and burn protection, and prevent unnecessary wear and tear on other mechanical room
equipment.
 Laborers provide support services for numerous crafts and trades including plumbers, electricians,
carpenters, cement finishers, and brickmasons. They also provide emergency response to exterior
drain stoppages and plugged sanitary lines.
 Machinists handle upkeep of equipment, and maintain and repair fans, pumps, and compressors,
bearing assemblies, hydraulic systems, and power transmissions. They can also manufacture new
and replacement parts.
 Cleaning of machines and facilities in the processing center is from 4pm – 6 pm.

WASTEWATER TREATMENT FACILITY

Wastewater treatment plant was designed so that wastewater used in maintenance of the building
will be treated to dispose properly or to reuse. This was also designed so that standards for a processing
plant must meet. The total consumption of water for maintenance was assumed to be 15000 L/day and the
water to be treated at the WTF was assumed to be around 10000 – 15000 L/day.
COST ANALYSIS

The costing in making a processing plant is divided into two: the fixed costs and operating costs
which are taken annually. Fixed cost includes the cost in the building, land, vehicles, equipment and other
charges. On the other hand, operating cost includes electricity, water, labor, supplies of refrigerant, oil,
packaging, office supplies, and specialize clothing for workers and for maintenance.

Table 7. First cost of the Facility

First Cost Cost (Php)

Building (Php 25 000/m2 @ 28767 m2area of the building 719,175,000
Land (3500/ m2 @ 28767 m2area ) 100,684,500
Service Charges for electricity, water, roads 10,000,000
Installation Charges 5,000,000
Sourcing of legal requirements 11,000,000
Design and Consultation Charges 71,917,500
Vehicles (Trucks and fort lifts) 60,000,000
Equipment 80,000,000
TOTAL 1,963,937,500

Table 8. Annual Fixed Cost of the Facility

Annual Fixed Cost Cost (Php)

Depreciation (10%) (for equipment and vehicles) 85,917,500
Interest (10%) 85,917,500
Insurance and taxes (4%) 34,367,000
Capital maintenance (4%) 34,367,000
TOTAL 240,569,000

Table 9. Breakdown of Operating Costs

Operating Cost Description Cost (Php)

Power (Estimated) 5000 kWh * (P 5.54/kWh) 57,172,800
water 150000/month 1,800,000
Labor 480 workers *258 days * 49,536,000
400/day
50 employees* 258 *450/day 5,805,000
Supplies of refrigerant, oil, 10,000,000
packaging
Office Supplies 1,000,000
Maintenance 10,000,000
 Clothing for workers 530 workers*2500/clothes 1325000
TOTAL 136,638,800

Table 10. Total Estimated Annual Cost

Total Annual Charges Cost (Php)

First Cost 1,963,937,500

Annual Fixed Cost 240,569,000

Operation Cost 136,638,800

TOTAL COST OF THE FACILITY 2,341,145,300

FEASIBILITY OF THE PROJECT

Profitability
Wheat bread = (56008.93777 T /yr) (1000 kg/ 1T) / (0.450 kg/ pack)
= 124,464,306.2 pack/ year
Pizza = (52714.31483 T /yr) (1000 kg/ 1T) / (0.800 kg/ pcs)
= 42,171451.86 pcs / year
Net Profit = Net Revenue – Total Operational Cost
Total Revenue = Price * Quantity
(Wheat Bread) = (Php 69 / pack) (124,464,306.2 pack/ year) = Php 8,588,037,128
(Pizza) = (Php 100 / pcs) (42,171,451.86 pcs / year) = Php 4,217,154,186
Total Revenue = Php 12,805,191,314
Total Operational Cost = Php 136,638,800
Net Profit = Php 12,805,191,314 – Php 136,638,800
Net Profit = Php 12,668,552,514.00

Break Even Point (BEP)

BEP = 1987994400 / (Price per unit – variable cost)
BEP = 1987994400/ (192.5)
BEP = 10327243.64 units
Benefit – Cost ratio (BCR)
BRC = Benefit/ Cost
BRC = Php 12668552514/ 2,341,145,300
BCR = 5.41

Return on Investment (ROI)

ROI = ((Earnings-Initial Investment)/ (Initial Investment)) * 100%
ROI = [(Php 12,805,191,314 – Php 2,341,145,300) / (Php 2,341,145,300)] * 100%
ROI = 446.96%
REFERENCES

AZADUN, N., (n.d.). The Milling Process. Retrieved 02 March 2016.

CORPUZ, P., VERZANI, M., (n.d.). Philippine Grain and Situation and Outlook. Retrieved 02 March
2016.

HASHMI, IRFAN (n.d.). Step by Step Wheat Farming, Milling, and Quality Requirements. Retrieved 02
March 2016.
Building And Maintenance (n.d.) Retrieved 31 March 2016 from: https://www.fs.illinois.edu
Specifications for Machines (n.d.) Retrieved 31 March 2016 from: http://www.bakerperkins.com