Production Cost of shoe shine

1.1.1 Raw Material Cost

No Material Used for Specification Quantity Unit Price Total Price

1 SHS 30x30x1.25 8 1,000 8,000

2 Sheet metal 1mm 2.00 1,500 3,000

3 Sheet metal 0.8 mm Galvanized 2 2,600 5,200

4 pynes Wood 3000x270x18mm 5 500 2,500

5 flat Iron 5mm x 60mm 0.336 3,000 1,008

6 L profile Profile metal 30*30 *1.5 3 1,200 3,600

Raw Material Total Price 21,808

1.1.2 Standard/Commercial Items Cost

Item Name Quantity Specification Unit Unit Price Total Price

1 Grinder Disk 3 DIA180 250 750

2 Electrode 2 E60 600 1200

3 Bolt and 25 DIA 6 10 250

4 Anti-Rust 1 pack 600 600

5 Metal Paint 1Galon 850 800

8 struko 1/2 kg 200 200

Total Commercial Items Price 3,800

1.1.3 Direct Labor cost

Item to be made Quantity Time needed payment Total Price in Total Price
per hour

1 Housing fram 1 5 hours 250 1250 1250

3 Roofing 1 8 hours 200 1600 1600

4 Interior work 1 8 hours 200 1600 1600

6 Assembly 1 4 hours 200 800 800

7 Finishing 1 8 hours 200 1600 1600

Total Direct Labor cost 6,850

Indirect labor cost 5,000

Factory expense 5,000
Manufacturing Cost 43,958
Contingency Cost 12% 5,274.96
Total Manufacturing Cost 49,232.96