6.

0 ACTUAL COST AND SALES RECORD

1. Product Cost

Apr 2021 May 2021 Jun 2021

Description
Units RM Units RM Units RM
Monster Brownies 67 549.40 98 803.60 135 1107.00
Total Product Cost 67 549.40 98 803.60 135 1107.00

The product cost for CHEWY SMILEY in April 2021 was RM549.40, RM803.60 in
May 2021 and RM1107.00 in June 2021. The total product cost for 3 months was
RM2460.

2. Packaging Cost = RM 0.10 per unit

Apr 2021 May 2021 Jun 2021

Description
Units RM Units RM Units RM
Unit per order 67 6.70 98 9.80 135 13.50
Total Packaging Cost 67 6.70 98 9.80 135 13.50

There were 67 units order by customers in April 2021, 98 units in May 2021 and 135
units in June 2021. Therefore, the packaging cost were RM6.70, RM9.80 and
RM13.50 respectively. The total packaging cost for 3 months was RM30.

3. Transportation Cost

Apr 2021 May 2021 Jun 2021

Description
RM RM RM
Petrol oil 7 10 14
Total Transportation Cost 7 10 14

The transportation cost of April 2021 was RM7, RM10 in May 2021 and RM14 in
June 2021. The total transportation cost for 3 months was RM31.
4. Sales

Apr 2021 May 2021 Jun 2021

Description
Unit RM Unit RM Unit RM
Monster Brownies 67 670 98 980 135 1350
Total Sales 67 670 98 980 135 1350

The sale for CHEWY SMILEY in April 2021 was RM670, RM980 in May 2021 and
RM1350 in June 2021. The total sale for 3 months was RM3000.

Figure 4.1: The highest sales transaction of Brownies Monster.

Throughout our business period, the highest sales transaction made was 8 packets
of Brownies Monster with the total sales of RM80.00 including the postage fee. The
customer made the payment of the brownies by online transfer banking and the
delivery of the brownies was sent to the customer by J&T service.
5. Stock
Flow of inventory on hand monthly.

Apr 2021 May 2021 Jun 2021

Description
In Out In Out In Out
Monster Brownies 90 67 90+23 98 120+15 135
Balance 23 15 0

The inventory purchased by CHEWY SMILEY in April 2021 was 90 units. At the end
of the month, CHEWY SMILEY had sold out 67 units, the balance of inventory in
hand was 23 units. With the balance of April 2021, the total inventory for May 2021
was 113 units. The total amount of stock that CHEWY SMILEY sold out on May
2021 was 98 units, the balance of inventory in hand was 15 units. With the balance
of May 2021, the total inventory for June 2021 was 135 units and CHEWY SMILEY
sold out all of the stock at the end of month.

6. Statement of Profit or Loss (Actual)

CHEWY SMILEY
Statement of Profit or Loss (Actual)
For Three Months beginning April 2021 to June 2021
Apr 2021 May 2021 Jun 2021
(RM) (RM) (RM)
Revenue
Sales 670.00 980.00 1350.00
(-) Cost of product sold
Product cost 549.40 803.60 1107.00
Gross profit 120.60 176.40 243.00
Operating Expenses:
Packaging cost 6.70 9.80 13.50
Transportation cost 7.00 10.00 14.00
Total expenses 13.70 19.80 27.50
Net Income 106.90 156.60 215.50
 Table 6.1: CHEWY SMILEY Statement of profit and loss (Actual)

The net income for April 2021 was RM106.90, RM156.60 for May 2021 and
RM215.50 for June 2021. The total net income for 3 months was RM479.

7. Statement of Cash Flow (Actual)

CHEWY SMILEY
Statement of Cash Flow (Actual)
For Three Months beginning April 2021 to June 2021
Apr 2021 May 2021 Jun 2021
(RM) (RM) (RM)
Cash received
Cash, beginning of month - 406.90 563.50
Capital 300.00 - -
Fees earned 670.00 980.00 1350.00
Total cash received 970.00 1386.90 1913.50
Cash payment
Operational expenses:
Product cost 549.40 803.60 1107.00
Total operational expenses 549.40 803.60 1107.00
Marketing expenses:
Transportation cost 7.00 10.00 14.00
Packaging cost 6.70 9.80 13.50
Total marketing expenses 13.70 19.80 27.50
Total cash payment 563.10 823.40 1134.50
Cash, end of month 406.90 563.50 779.00
Table 6.2: CHEWY SMILEY Cash Flow (Actual)

The amount of cash in hand at the end of April 2021 was RM406.90, RM563.50 for
May 2021 and RM779 for June 2021.
8. Balance Sheet (Actual)
CHEWY SMILEY
Balance Sheet (Actual)
For Three Months beginning April 2021 to June 2021
RM RM
Current Assets
Cash 779
Equity
Capital 300
Net Income 479
Total 779 779
Table 6.3: CHEWY SMILEY Balance Sheet (Actual)
On June 2021, the total assets were RM779 and total equity was RM779.

9. Fees Earned by each members

The fees earned by each member was calculated by dividing into 10.
April May June
Total
Members 2021 2021 2021
(RM)
(RM) (RM) (RM)
Nurdini Nadhirah Binti Mohamad Talha 10.69 15.66 21.55 47.90
Wong Qi Wen 10.69 15.66 21.55 47.90
Khoo Shui Mei 10.69 15.66 21.55 47.90
Wan Nur Saadah Bt Mohamad Zulkurnai 10.69 15.66 21.55 47.90
Sofia Arissa binti Muhamad Saini 10.69 15.66 21.55 47.90
Nik Farah Hani Binti Nik Ahmad Suhaimy 10.69 15.66 21.55 47.90
Saasha Menon A/P Mohan Kumar Menon 10.69 15.66 21.55 47.90
Silosheeni A/P Mogan 10.69 15.66 21.55 47.90
Kho Yee Leng 10.69 15.66 21.55 47.90
Tan Boon Yu 10.69 15.66 21.55 47.90
The fees earned by each member in April 2021 was RM10.69, RM15.66 for May
2021 and RM21.55 for June 2021. The total fees earned for 3 months by each
member was RM47.90.