Table 1

A. Direct Materials Cost of Direct Material

Particulars Quantity Needed Unit Price JAN FEB
Watch 1 piece 100 100 100
Abaca Twine 2m 5 10 10
Jojoba Oil 2 ml 3.56 7.12 7.12
Total ₱117.12 ₱117.12

f Direct Materials Expenses

Particulars JAN FEB
Monthly Production 60 100
Multiplied by: Direct Material per pc 117.12 117.12
Total Direct Material Cost ₱7,027.20 ₱11,712.00

Table 2
B. Direct Labor
Job Description JAN FEB
No. of Units Produced 60 100
Cost per unit 15 15
Total ₱900.00 ₱1,500.00

Table 3
C. Factory Overhead
Particulars JAN FEB
Transportation Cost 100 100
Packaging Materials 900 1,500
Total ₱1,000.00 ₱1,600.00

Table 4
E. Selling and Administrative Expenses
Particulars JAN FEB
Marketing Collaterals 250 250
Salary Expense 1,250 1,250
Total ₱1,500.00 ₱1,500.00
Table 5
Total Projected Sales
Projected Sales

Particulars JAN FEB

Finished Goods Inventory, Beg. 0 0
Add: Production Volume 60 100
Total Goods Available for Sale 60 100
Less: Finished Goods Inventory, End 0 0
Total Goods Sold 60 100
Multiplied by: Selling Price 249 249
Total Projected Sales ₱14,940.00 ₱24,900.00

Table 7
G. Cost of Sale
Particulars JAN FEB
Direct Materials Inventory, beg. 0 0
Add: Purchases 7,027 11,712
Total Direct Materials Available for Use 7,027 11,712

Total Raw Materials Used 7,027 11,712

Add: Direct Labor 900 1,500
Factory Overhead 1,000 1,600
Total Manufacturing Cost 8,927 14,812
Add: Finished Goods Inventory, beg 0 0
Finished Goods Available for Sale 8,927 14,812
Less: Finished Goods Inventory, end 0 0
Cost of Sale ₱8,927.20 ₱14,812.00

Table 8
Fixed Cost
Particulars JAN FEB
Stall Setup 1,000
Selling and Administrative Expenses 1,500 1,500
Total Fixed Cost ₱2,500 ₱1,500

Table 9
Variable Cost
Particulars JAN FEB
Direct Materials Expense 7,027 11,712
Direct Labor Expense 900 1,500
Packaging & Materials Expense 900 1500
TOTAL VARIABLE COST ₱8,827 ₱14,712
Divided by: Production Volume 60 100
Unit Variable Cost ₱147.12 ₱147.12
Cost of Direct Material
MAR APR MAY
100 100 100
10 10 10
7.12 7.12 7.12
₱117.12 ₱117.12 ₱117.12

MAR APR MAY

110 120 120
117.12 117.12 117.12
₱12,883.20 ₱14,054.40 ₱14,054.40

MAR APR MAY

110 120 120
15 15 15
₱1,650.00 ₱1,800.00 ₱1,800.00

MAR APR MAY

100 100 100
1,650 1,800 1,800
₱1,750.00 ₱1,900.00 ₱1,900.00

MAR APR MAY

200 0 0
1,250 1,250 1,250
₱1,450.00 ₱1,250.00 ₱1,250.00
 MAR APR MAY
0 0 0
110 120 120
110 120 120
0 0 0
110 120 120
249 249 249
₱27,390.00 ₱29,880.00 ₱29,880.00

MAR APR MAY

0 0 0
12,883 14,054 14,054
12,883 14,054 14,054

12,883 14,054 14,054

1,650 1,800 1,800
1,750 1,900 1,900
16,283 17,754 17,754
0 0 0
16,283 17,754 17,754
0 0 0
₱16,283.20 ₱17,754.40 ₱17,754.40

MAR APR MAY

1,450 1,250 1,250

₱1,450 ₱1,250 ₱1,250
 MAR APR MAY
12,883 14,054 14,054
1,650 1,800 1,800
1650 1800 1800
₱16,183 ₱17,654 ₱17,654
110 120 120
₱147.12 ₱147.12 ₱147.12
 TOTAL PROJECT COST

Particulars
Fixed Asset
Stall and Other Fixtures 1,000.00

Total Fixed Asset 1,000.00

Pre-Operating Expenses
DTI Registration 530.00
Working Capital (1 Month)
Direct Materials 7,027.00
Direct Labor 900.00
Factory Overhead 1,000.00
TOTAL PRODUCTION COST
Selling & Administrative Expenses
Marketing Collaterals 250.00
Salary Expenses 1,250.00
Emergency Fund 3,043.00
Total Working Capital 14,000.00
Total Project Cost 15,000.00
 KHRONO
Projected Cash Flow Statement
For the month ended January - May 2019

Particulars Pre-Operation January February March April

Cash Infows
Cash Sales 14,940 24,900 27,390 29,880
Investment by Owners 1,630 13,370

Total Cash Inflows 1,630 28,310 24,900 27,390 29,880

Cash Outflows
DTI Registration 530.00
Stall and other Fixtures 1,000.00
Transportation 100.00
Purchase of Direct Materials 7,027 11,712 12,883.00 14,054
Payment for Direct Labor 900 1,500 1650 1800
Payment for Factory Overhead 1,000 1,600 1,750 1,900
Selling & Administrative Expenses 1,500 1,500 1,450 1,250

Total Cash Outflows 1,630 10,427 16,312 17,733 19,004

Net Cash Flows 0 17,883 8,588 9,657 10,876
Add: Cash Balance, beginning 0 17,883 26,471 36,128
CASH BALANCE, END 0 17,883 26,471 36,128 47,004
May

29,880

29,880

14,054
1800
1,900
1,250

19,004
10,876
47,004
57,880
 KHRONO
Projected Income Statement
For the month ended January - May 2019

January February March April May

Sales 14,940 24,900 27,390 29,880 29,880
Less: Cost of Sale 8,927 14,812 16,283 17,754 17,754
Gross Profit 6,013 10,088 11,107 12,126 12,126
Less:
Selling & Administrative Expense 1,500 1,500 1,450 1,250 1,250
Depreciation Expense 83.33 83.33 83.33 83.33 83.33
Total Expenses 1,583 1,583 1,533 1,333 1,333
Net Income ₱4,430 ₱8,505 ₱9,574 ₱10,793 ₱10,793
 KHRONO
Projected Balance Sheet
For the month ended January - May 2019

Particulars Pre-Operation January

ASSET
Current Asset
Cash 0 17,883
Direct Materials Inventory, end 0
Finished Goods Inventory, end 0
Total Current Assets 0 17,883
Other Assets
Stall and other Fixtures 1,000.00 1,000.00
DTI Registration 530.00 530.00
Transportation 100 100
Less: Accumulated Depreciation & Amortization 83.33
Total Other Assets 1,546.67
TOTAL ASSETS ₱1,530 ₱19,430

LIABILITIES AND OWNER'S EQUITY

Owner's Equity
Owner's Equity, beg 15,000.00
Add: Owner's Investment 1,530.00
Add: Net Income 4,430
Owner's Equity, end 1,530.00 19,430.00

TOTAL LIABILITIES AND OWNER'S EQUITY 1,530.00 ₱19,430

Sheet
ry - May 2019

February March April May

26,471 36,128 47,004 57,880

0 0 0 0
0 0 0 0
26,471 36,128 47,004 57,880

1,000.00 1,000.00 1,000.00 1,000.00

530.00 530.00 530.00 530.00
100 100 100 100
166.66 249.99 333.32 416.65
1,463.34 1,380.01 1,296.68 1,213.35
₱27,935 ₱37,509 ₱48,302 ₱59,093

19,430.00 27,935.00 37,509.00 48,302.00

8,505 9,574 10,793 19,793

27,935.00 37,509.00 48,302.00 68,095.00

₱27,935 ₱37,509 ₱48,302 ₱59,093

Return On Investment
JAN
Net Income 4,430.00
Divided by: Total Project Cost 15,000
0.30
Multiplied by 100 100
TOTAL 29.53

Payback Period
JAN
Cost of Investment 15,000
Divided by: Cash Balance 17,883

Total Payback Period in Months 0.84

Profit Margin Ratio

JAN
Net Income 4,430
Divided by: Net Sales 14,940

Net Income: Sales Ratio 0.30

Breakeven Point (in units)

Total Fixed Cost 2,500

Divided by: Unit Contribution Margin 102
24.51
Total Breakeven Point in Units 25 units

Breakeven Point (in units)

Total Fixed Cost 2,500
Divided by: Contribution Margin Ratio 0.409639

Total Breakeven Point in Peso ₱6,102.93