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PRODUCT PRICE UNIT DAILY MONTHLY ANNUAL

SALES/DAY SALES SALES SALES

Lemonade Drink 90 72 6,480.00 194,400.00 2,332,800.00

(Lemon Iced-Tea)

Lemonade-Drink 90 16 1,440.00 43,200.00 518,400.00

(Honey Lemonade)

Lemonade Drink 90 12 1,080.00 32,400.00 388,800.00

(Cucumber

Lemonade)

Fresh Salad 80 94 7,520.00 225,600.00 2,707,200.00

TOTAL 5,947,200.00

Services Direct Material and Direct Labor Unit Cost

Per Unit Total

Cucumber Direct  Cucumber 1 pc. Php 10.00 Php 9.00

Lemonade Material  Honey ½ cup Php 15.00 Php 15.00

 Lemons 1 pc. Php 25.00 Php 25.00

¼ cup Php 8.00 Php 8.00


 Sugar

Direct

Labor ---------- ---------- ----------

----------

Honey Direct  Lemons 3 pcs. Php 25.00 Php 75.00

Material
Lemonade  Honey ½ cup Php15.00 Php15.00

 Sugar ½ cup Php 16.00 Php 16.00

Direct

Labor ---------- ---------- ---------- ----------

Lemon Iced- Direct  Lipton tea 4 pcs Php 4.00 Php 16.00

Tea Material  Honey ½ cup Php 15.00 Php 15.00

 Lemons 1 pc Php 25.00 Php 25.00

Direct

Labor ---------- ---------- ---------- ----------

Fresh Salad Direct  Apple 4 pcs Php 10.00 Php 40.00

Material  Mayonnaise 1 pc Php 165.10 Php 165.10

 Sweet Corn 1 pc Php 36.30 Php 36.30

1 pc Php 4.00 Php 4.00


 Cucumber
1 pcs Php 10.00 Php 10.00
 Lettuce
2 pcs Php 13.55 Php 27.10
 Eden

Cheese

Direct

Labor ---------- ---------- ---------- ----------

TOTAL Php 501.50

TOTAL MONTHLY COST OF SERVICE SOLD Php 15,045.00

TOTAL ANNUAL COST OF SERVICE SOLD Php 180,540.00

Labor
design

print

materials

Services Direct Material and Direct Labor Servings Cost

Price Total

Cucumber Direct  Cucumber Php 40.00 Php 440.00

Lemonade Material  Honey 10 servings Php 80.00

 Lemons Php 250.00

Php 70.00
 Sugar

Direct

Labor ---------- ---------- ----------

----------

Honey Direct  Lemons Php 750.00 Php 900.00

Lemonade Material  Honey 10 servings Php 80.00

 Sugar Php 70.00

Direct

Labor ---------- ---------- ---------- ----------

Lemon Iced- Direct  Lipton tea 10 servings Php 100.00 Php 430.00

Tea Material  Honey Php 80.00

 Lemons Php 250.00


Direct

Labor ---------- ---------- ---------- ----------

Fresh Salad Direct  Apple Php 300.00 Php 40.00

Material  Mayonnaise Php 165.10 Php 165.10

 Sweet Corn Php 36.30 Php 36.30

Php 4.00 Php 4.00


 Cucumber
Php 10.00 Php 10.00
 Lettuce
Php 13.55 Php 27.10
 Eden

Cheese

Direct

Labor ---------- ---------- ---------- ----------

TOTAL Php 501.50

TOTAL MONTHLY COST OF SERVICE SOLD Php 15,045.00

TOTAL ANNUAL COST OF SERVICE SOLD Php 180,540.00


COST OF GOOD SOLD

Lemon Iced-Tea

Ingredients:

Honey- 80

Lemons- 250

Lipton Tea- 100

=430 / 10 = 15,480

Honey Lemonade

Ingredients:

Lemons- 750

Honey- 80

Sugar- 70 kilo

=900 / 10 servings= 90

90 x 30 x 12 = 32,400

Cucumber Lemonade

FINAL

Services Direct Material and Direct Labor Unit Cost


Per Unit Total

Cucumber Direct  Cucumber 1 pc. Php 4.00 Php 4.00

Lemonade Material  Honey 1pc Php 8.00 Php 8.00

 Lemons 1 pc. Php 25.00 Php 25.00

1 kilo Php 10.00 Php 10.00


 Sugar

Direct

Labor ---------- ---------- ----------

----------

TOTAL 47 x 12 (quantity sold)

=564

Honey Direct  Lemons 3 pcs. Php 25.00 Php 75.00

Lemonade Material  Honey ½ cup Php 8.00 Php 8.00


 Sugar
½ cup Php 12.00 Php 12.00

Direct

Labor ---------- ---------- ---------- ----------

TOTAL 95 X 16 (quantity sold)

= 1,520

Lemon Iced- Direct  Lipton tea 4 pcs Php 2.00 Php 8.00

Tea Material  Honey ½ cup Php 8.00 Php 8.00

 Lemons 1 pc Php 25.00 Php 25.00


Direct

Labor ---------- ---------- ---------- ----------

TOTAL 41 x 72 (quantity sold) =

2,952

Fresh Salad Direct  Apple 1 pc Php 10.00 Php 10.00

Material  Mayonnaise 1 pc Php 11.00 Php 11.00

 Sweet Corn 1 pc Php 23.30 Php 23.30

1 pc Php 4.00 Php 4.00


 Cucumber
1 pc Php 10.00 Php 10.00
 Lettuce
1 pc Php 11.05 Php 11.05
 Eden

Cheese

Direct

Labor ---------- ---------- ---------- ----------

TOTAL Php 69.25 x 94 (quantity

sold)= 6,509.50

TOTAL OF ALL PRODUCTS 11,545.50

TOTAL MONTHLY COST OF SERVICE SOLD Php 346,365

TOTAL ANNUAL COST OF SERVICE SOLD Php 4,156,380.00

Services Direct Material and Direct Labor Unit Cost

Per Unit Total

Cucumber Direct  Cucumber 1 pc. Php 4.00 Php 4.00

Lemonade Material  Honey 1pc Php 8.00 Php 8.00


 Lemons 1 pc. Php 25.00 Php 25.00

 Sugar 1 kilo Php 10.00 Php 10.00

Direct

Labor ---------- ---------- ----------

----------

TOTAL 47 x 12 (quantity sold)

=564

Honey Direct  Lemons 3 pcs. Php 25.00 Php 75.00

Lemonade Material  Honey ½ cup Php 8.00 Php 8.00


 Sugar
½ cup Php 12.00 Php 12.00

Direct

Labor ---------- ---------- ---------- ----------

TOTAL 95 X 16 (quantity sold)

= 1,520

Lemon Iced- Direct  Lipton tea 4 pcs Php 2.00 Php 8.00

Tea Material  Honey ½ cup Php 8.00 Php 8.00

 Lemons 1 pc Php 25.00 Php 25.00

Direct

Labor ---------- ---------- ---------- ----------

TOTAL 41 x 72 (quantity sold) =


2,952

Fresh Salad Direct  Apple 1 pc Php 10.00 Php 10.00

Material  Mayonnaise 1 pc Php 11.00 Php 11.00

 Sweet Corn 1 pc Php 23.30 Php 23.30

1 pc Php 4.00 Php 4.00


 Cucumber
1 pc Php 10.00 Php 10.00
 Lettuce
1 pc Php 11.05 Php 11.05
 Eden

Cheese

Direct

Labor ---------- ---------- ---------- ----------

TOTAL Php 69.25 x 94 (quantity

sold)= 6,509.50

TOTAL OF ALL PRODUCTS 11,545.50

TOTAL MONTHLY COST OF SERVICE SOLD Php 346,365

TOTAL ANNUAL COST OF SERVICE SOLD Php 4,156,380.00

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