Component Item Unit Number of Passenger’s Bracket Guide FOC

Cost Costs
1 2-3 4-9 10-14 15-18 19-24
Transportation Car 26,000 26,000 13,000
Van 31,000 7,750 3,000
Mini Bus 40,000 2,667 2,105
Lunch at 500 500 500 500 500 500 500 500 500
Escapade
Restaurant
Hotel Set Dinner 700 700 700 700 700 700 700 700 700
RON Okada Twin room with private facilities 5,075 2,538 2,538 2,538 2,538 2,538
Manila such as two (2), or two (2) single
beds or one single bed pus a
double bed (TWB)
Single room with private facilities 4,800 4,800 4,800
regardless of the number of beds
in the room (SWB)
Hotel Buffet 400 400 400 400 400 400 400 400 400
Breakfast
Lakbay Museo 599 599 599 599 599 599 599
Entrance Fee
Lunch at Dallas 600 600 600 600 600 600 600 600 600
Roadhouse
Hotel Set Dinner 700 700 700 700 700 700 700 700 700
Tour Guide Fees (Full Dayx2 + RON= PHP8,000) 8,000 8,000 4,000 2,000 800 533 421
Sub-Total 42,299 23,037 15,787 9,837 9,237 8,563 7,700 2,900
Prorate Tour 7,700 3,850 1,925 770 513 405
Guide Costs
Prorate FOC 153
Costs
Total Cost 49,999 26,887 17,712 10,607 9,750 8,968
Add 20% Mark- 10,000 5,377 3,542 2,121 1,950 1,794
up
Net to Tour 59,999 32,264 21,254 12,728 11,700 10,762
Operator
ADD 12% VAT 8,181 4,400 2,898 1,736 1,595 1,468
Total Amount 68,181 36,664 24,152 14,464 13,295 12,230
Due
Selling 68,181 36,664 20,530 14,464 13,295 12,230
Computation and Formulation
So, for my computation, first is I add all the components in the tour package to get the Sub-total. Second is I add the Sub-total to Guide
Cost to get the Total Cost. Third is I Multiply the Total Cost to 20% to get the Mark-up. Fourth, to get the Net to Tour I add the Total
Cost to Mark-up then after I get the Net to Tour, I divide it to .88. to have the Total amount. And the Fifth step is Minus the Total amount
to Net to Tour to get the VAT.

Example:
26,000+500+700+4,800+400+599+600+700+8,000 = 42,299 (Sub-total)
42,299+7,770 = 49,999 (Sub-total + Prorate Tour Guide Cos t= Total Cost)
49,999x20% = 10,000 (Total Cost x 20% Mark-up = Mark-up)
49,999+10,000 = 59,999 (Total Cost+ Mark-up = Net to Tour)
59,999÷ .88 = 68,181 (Net to Tour÷ (VAT 1.00- .12 = .88) = Total Amount/ Selling)
68,181- 59,999 = 8,181 (Total Amount – Net to Tour)