Ingredient Purchase price (£'s) Sold quantity (grams) Weight used (grams)

Bread flour 10.00 16000 500

Salt 0.89 200 10
Yeast 1.55 800 11
Butter 1.49 250 30
Dusting flour 10.00 16000 50

Total cost
Ingredient cost
0.31
0.04
0.02
0.18
0.03

0.59
Weighing 3
Mixing 4
Stretch and fold 1
​Dividing 4
Shaping 3
Cuting & Baking 3
Cleaning 2

Total production 20

Bakers rate per minute

Bakers wage £12 per hour

12 / 60 = 0.20

20 * 0.2 = 4

Batch size 24

Cost per bread 0.17

oven rent

electricity cost per day = 20.00

Hours oven in use = 6.00

cost per hour = 3.33

Cost per minute = 0.06

Minutes baked 35.00

Oven cost for batch 2.10

Oven capacity 8.00

Cost of oven rent per loaf 0.26

Direct costs:
Ingredients 0.59
Production 0.17
Oven 0.26
Service 0.45
Packaging 0.2

Cost of sales 1.67

Monthly fixed costs:

Rent 200
Business rates 0
Utilities 10
Equipment 86.11
Management wage 200
Insurance 15
Cleaning & sundries 10
Maintenance 20
Marketing 0
Accounting 13

Total fixed costs: 554.11

Estimated production quantity 1664

Average fixed costs per bread 0.33

Total costs 2.00

70 % profit 1.40

Selling price 3.40