Table 3

Monthly Expenses of Internet Cafe

Product/Service Unit Price Quantity Total

Final cost of internet Café:
Package PC’s Php 15,500.00 10 Php 155,000.00
Printer Php 4,999.00 3 Php 14,997.00
Fax Machine Php 5,790.00 1 Php 5,790.00
scanner Php 3,000.00 1 Php 3,000.00
Rental Php 2,500.00 1 Php 2,500.00
Salaries Php 2,200.00 4 Php 8,800.00
software Php 800.00 1 Php 800.00
espresso machine Php 19,200.00 2 Php 38,400.00
automatic espresso grinder Php 10,200.00 1 Php 10,200.00
(A) Total Fixed Cost Total: Php 239,487
Fixtures and remodeling:
coffee/food preparation counters Php 15,000.00 2 Php 30,000.00
information display counter Php 3,000.00 1 Php 3,000.00
drinking/eating counter Php 7,000.00 2 Php 14,000.00
stools Php 800.00 15 Php 15,000.00
stationery goods Php 2,000.00 1 Php 2,000.00
telephones Php 3,000.00 1 Php 3,000.00
decoration expense Php 55,400.00 Php 55,400.00
Total Fixtures Total: Php 122,400
Variable Cost:
Raw Materials:
Plastic Spoons Php 21.75 10 packs Php 217.50
Packaging (Plastic Cups) Php 49.75 50 packs Php 2,487.50
Bond Papers Php 210.00 6 ream Php 1,260.00
Pens Php 10.00 15 Php 150.00
Calculator Php 105.00 4 Php 420.00
chocolate Php 95.00 per bar 40 bar Php 3,800.00
chocolate syrup Php 350.00 Per L 4L Php 1,400.00
vanilla syrup  Php 300.00 Per L 4L Php 1,400.00
fresh milk Php 292.00 Per L 6L Php 1,752.00
caramel syrup Php 545.00 Per L 4L Php 2,180.00
whipped cream Php 106.00 Per 200ml 2L Php 1,060.00
caramel sauce Php 95.00 per 200ml 2L Php 950.00
coconut milk  Php 400.00 Per 500ml 5L Php 4,000.00
 ground coffee Php 220.00 Per 500G 2K Php 880.00
 Water supply Php 550.00 Per month Php 550.00
Electricity Php 1,150.00 Per month Php 1,150.00
(B) Total Variable Cost Total Php 23,657.00
(A+B) Total Cost Production Total Php 385,544.00
 Product Income Statement

(A) Café business

Products Production per Price Days Income per Day Income Per Month
Day
Iced Coffee w/ Milk 30 Cups Per Day Php 120.00 30 Php 3,600.00 Php 108,000.00
Brewed Coffee 30 Cups Per Day Php 100.00 30 Php 3,000.00 Php 90,000.00
Café Mist 30 Cups Per Day Php 130.00 30 Php 3,900.00 Php 117,000.00
Hot Chocolate 30 Cups Per Day Php 100.00 30 Php 3,000.00 Php 90,000.00
White Hot Chocolate 30 Cups Per Day Php 100.00 30 Php 3,000.00 Php 90,000.00
Caramel Flan Latte 30 Cups Per Day Php 140.00 30 Php 4,200.00 Php 126, 000.00
300 Cups Sold Total income(D) Total income(M)
Per day Php 20,700.00 Php 621,000.00

(B) Computer Business

PC Type Number Rate Income Per Day Income Per Month

of Units
(VIP) Gaming Pc 5 Php 40 Per Hour Php 1,600.00 Php 48,000.00
Normal Pc 10 Php 20 Per Hour Php 1,600.00 Php 48,000.00
15 Total Income per day Total Income per Month
Units Php 3,200.00 Php 96,000.00

Business Income Per Day Income Per Month Income Per Year
(A) Café business Total income per Day Total income per Month Total income per Month
Php 20,700.00 Php 621,000.00 Php 7,452,000.00
(B) Computer Total Income per Day Total Income per Month Total income per Month
Business Php 3,200.00 Php 96,000.00 Php 1,152,000.00
Total Total income for both Total income for both Total income for both
Business (D) Business (M) Business (Y)
Php 23,900.00 Php 717,000.00 Php 8,604,000.00

Total Income per Month: Php 717,000.00

Total Cost Production: Php 385,544.00 -

Total Revenue per Month= Php 331,456.00