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Feasibility

(Costing)

Submitted by:
Jeane Pearl M. Aquino
Jelly M. Soriano

12 ABM 1

Submitted To:
Ms. Diane Montemayor
Sassy Burger

Variable Cost
Price
Meat/Chicken ₱ 170/kilo
Cheese ₱ 70
Onion ₱ 30 (1/2 kl)
Garlic ₱ 20
Tomato ₱ 30 (1/4 kl)
Mayonnaise ₱ 40
Coleslaw ₱ 20
Cucumber ₱ 20
Lettuce ₱ 30
Paprika ₱ 10
Buns ₱ 50
Oil ₱ 30
Burger Styro ₱ 30
Total ₱ 550

Fixed Cost
Price
Water ₱ 30
LPG ₱ 50
Delivery Fee ₱ 20
Total ₱ 100

Computation:
1. Total Cost = Variable Cost + Fixed Cost
₱ 650 = 550 + 100
2. Unit Price = Total Cost / Unit Produce (Quantity)
₱ 54.16 = 650 / 12
3. Selling Price = Cost per Unit + Gross Profit per Unit
₱ 60 = 54.16 + 5.84
The Cost for burger is computed as follows:

Variable Costs:
Meat/Chicken ₱ 14.17
Cheese ₱ 5.83
Onion ₱ 2.5
Garlic ₱ 1.67
Tomato ₱ 2.5
Mayonnaise ₱ 3.33
Coleslaw ₱ 1.67
Cucumber ₱ 1.67
Lettuce ₱ 2.5
Paprika ₱ 0.81
Buns ₱ 4.17
Oil ₱ 2.5
Burger Styro ₱ 2.5
Total Variable Costs: ₱ 45.82

Fixed Costs:

Water ₱ 2.5
LPG ₱ 4.17
Delivery Fee ₱ 1.67

Total Variable Costs: ₱ 8.34


Therefore, profit per piece of burger is ₱ 60.00 - ₱ 54.16 =₱ 5.84

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