Colegio de San Juan de Letran – Calamba

Basic Education – Senior High School Department

Science, Technology, Engineering & Mathematics Strand

Income Statement

CASTRO, Christine Marie

DEVEZA, Gillan Patrize
LIGSAY, Roshana Marie
RAÑA, Christina Anne Mae
YNCIERTO, Mary Angelli
CLAROS, John Paul
TRAMPE, Jopert
VILLALON, Ezekiel Jenre

12 – St. Matthew

Dr. Glenda Lizardo

June 04, 2019
Expenses

Cost
Banana ₱ 60.00
Bread ₱ 270.00
Ingredients Carrot ₱ 90.00
Chocolate Fondue ₱ 210.00
Condensed Milk ₱ 65.00

Gloves ₱ 20.00
Ice ₱ 76.00
Paper Cup ₱ 60.00
Materials
Spoon ₱ 5.00
Toothpick ₱ 33.00
Tupperware ₱ 42.00
Total ₱ 931.00

Pricing

Price = Expenses ÷ Number of Cake Balls Selling Price = Price + Mark-Up

Made Selling Price = ₱ 4.73 + ₱ 2.27
Price = ₱ 931 ÷ ₱ 197 Selling Price = ₱ 7.00 per piece
Price = ₱ 4.73

Mark-Up that was Set = 48% of Price

Mark-Up = ₱ 4.73 × .48
Mark-Up = ₱ 2.27

Number of Cake Balls Made

Banana Cake Balls Carrot Cake Balls

96 pieces 101 pieces

Number of Cake Balls Used for Free Taste

Banana Cake Balls Carrot Cake Balls

4 pieces 2 pieces

List of Cake Balls Sold

A. Banana

Number of Pieces Price Quantity Total

1 ₱ 7.00 2 ₱ 14.00
3 ₱ 20.00 13 ₱ 260.00
 5 ₱ 30.00 10 ₱ 300.00

B. Carrot

Number of Pieces Price Total Quantity Total

1 ₱ 7.00 3 ₱ 21.00
3 ₱ 20.00 28 ₱ 560.00
5 ₱ 30.00 2 ₱ 60.00

C. Mixed (2 Banana & 1 Carrot)

Number of Pieces Price Total Quantity Total

1 ₱ 7.00 1 ₱ 7.00

Income and Profit

Income = ₱ 1235.00 Profit per member = ₱ 304.00 – 8

Profit per member = ₱ 38.00
Profit = Income – Expenses
Profit = ₱ 1235.00 – ₱ 931.00
Profit = ₱ 304.00