Commission on Higher Education

Region III
Subic District
Kolehiyo Ng Subic
Wawandue, Subic, Zambales

CARESS OF FLOWERS

BSA II – SET A
Encarnado, Claissa T.
Gallardo, Jozani Mae V.
Hofileña, Patrice Anne P.
Jose, Hanna Lee V.
Malicse , Kylah Reighne J.
Manzano, Baby Jean R.
Miletante, Dianne Marie G.
Viernes, Hannah Mae B.

Instructor: Ma’am Dolores Bautista

In Partial Fulfillment of the Requirements for Cost Accounting

November 2021
 CARESS OF FLOWERS
JOB ORDER COST SHEET
Job Number: 115 Description: 100 Boxes of soap roses
Date Started: November 2, 2021 Date Completed: November 24, 2021
Number of Units Completed 100
Direct Materials
Date Requisition No. Quantity Unit Price Cost
2021
November 29 1 – Material A 200 PHP 3.00 PHP 600.00
November 29 1 – Material B 100 (500g) 145.00 14,500.00
November 29 1 – Material D 100 3.74 374.00
November 29 1 – Material I 1 25.00 25.00
November 29 1 – Material J 300 1.50 450.00
November 29 1 – Material K 300 0.80 240.00
November 29 1 – Material L 100 0.50 50.00
November 29 1 – Material Q 2 15.00 30.00
Total PHP 16,269.00

Direct Labor
Date Time Card No. Hours Rate Cost
2021
November 29 1 8 PHP 55.00 PHP 8,800.00
November 29 2 8 55.00 8,800.00
November 29 3 8 55.00 8,800.00
November 29 4 8 55.00 8,800.00
Total PHP 35,200.00

Factory Overhead
Date Activity Base Quantity/Hours Rate/Unit Price Cost
2021

November 29 Production – 100 (30ml) PHP 50.00 PHP 5,000.00

Material C
November 29 Production – 10 20.00 200.00
Material E
November 29 Production – 2 30.00 60.00
Material F
November 29 Production – 2 39.00 78.00
Material G

November 29 Production – 4 300.00 1,200.00

Material H
November 29 Production – 1 400.00 400.00
Material M
November 29 Production – 1 7.00 7.00
Material N
November 29 Production – 1 2.50 2.50
Material O
November 29 Production – 1 7.92 7.92
Material P

November 29 Production – 1 390.00 390.00

Material R

November 29 Production – 1 150.00 150.00

Material S

November 29 Production – 1 150.00 150.00

Material T

November 29 Production – 2 20.00 40.00

Material U

November 29 Production – 1 39.00 39.00

Material V

November 29 Production – 2 6.00 12.00

Material W

November 29 Production – 3 2.60 7.80

Material X

November 29 Production – 10 0.30 3.00

Material Y

November 29 Space related to 20 days 175.77 175.77

production

Total PHP 7,922.99

Cost Summary

Direct Materials PHP 16,269.00

Direct Labor

Factory Overhead

Total Cost PHP

Unit Cost PHP

 CARESS OF FLOWERS
MATERIALS REQUISITION
Date: November 2, 2021 No. 1
To: Production Job Number: 115
Units to complete: 100 boxes
Quantity Unit of Measurement Material Name Unit Price Amount
Unit &/ Dimensions
200 4g / unit Material A – Food Coloring PHP 3.00 PHP 600.00
100 500g / unit Material B – Soap Base 145.00 14,500.00
100 30ml / unit Material C – Rose Water 50.00 5,000.00
100 14pts / unit Material D – Folder (long) 3.74 374.00
10 10yards / unit Material E – Double-sided tape 20.00 200.00
2 50pcs / unit Material F – Plastic Spoon 30.00 60.00
2 10m / unit – 12” ea. Material G – Parchment Paper 39.00 78.00
4 1sack / unit Material H – Charcoal 300.00 1,200.00
1 13.5”x6.5m / unit Material I – Plastic Cover 25.00 25.00
300 2.5”x3.5” / unit Material J – Artificial Leaves 1.50 450.00
300 210mm x 297mm / unit Materials K – Colored Paper 0.80 240.00
100 210mm x 297mm / unit Material L – Bond Paper 0.50 50.00
1 11”x7” / unit Material M – Casserole 400.00 400.00
1 12” / unit Material N – Ruler 7.00 7.00
1 2B / unit Material O – Pencil 2.50 2.50
1 5.5” / unit Material P – Scissors 7.92 7.92
2 1unit – 5 colors Material Q – Colored Marker 15.00 30.00
1 1pc / unit Material R – Charcoal Stove 390.00 390.00
1 1pc / unit Material S – Solid turner 150.00 150.00
1 1pc / unit Material T – Ladle 150.00 150.00
2 Material U – Llanera 20.00 40.00
1 500ml / unit Material V – Dishwashing liquid 39.00 39.00
2 8cmx6cmx2.5cm Material W – Sponge scourer 6.00 12.00
3 48 sticks / unit Material X – Match 2.60 7.80
10 30 pcs of old papers Material Y – Used papers 0.30 3.00
Total PHP 24,016.22

Approved By: Claissa T. Encarnado Issued By: Jozani Mae V. Gallardo

Materials Manager Production Manager

Received By: Jozani Mae V. Gallardo

Production Manager

Charge to Job/Department: JOB - 115/Production Department

 CARESS OF FLOWERS
MATERIAL STOCK CARD

DESCRIPTION RECEIVED ISSUED BALANCE

Material Name Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount

1 A Food Coloring 213 PHP 3.00 PHP 639.00 200 PHP 3.00 PHP 600.00 13 PHP 3.00 PHP 39.00

2 B Soap Base 100 145.00 14,500.00 100 145.00 14,500.00 - - -

3 C Rose water 100 50.00 5,000.00 100 50.00 5,000.00 - - -

4 D Folder 101 3.74 377.40 100 3.74 374.00 1 3.74 3.74

5 E Double-sided 11 20.00 220.00 10 20.00 200.00 1 20.00 20.00

tape
6 F Plastic spoon 2 30.00 60.00 2 30.00 60.00 - - -

7 G Parchment 2 39.00 78.00 2 39.00 78.00 - - -

paper
8 H Charcoal 5 300.00 1,500.00 4 300.00 1,200.00 1 300.00 300.00

9 I Plastic cover 3 25.00 75.00 1 25.00 25.00 2 25.00 50.00

10 J Artificial 303 1.50 454.50 300 1.50 450.00 3 1.50 4.50

leaves
11 K Colored paper 303 0.80 242.40 300 0.80 240.00 3 0.80 2.40

12 L Bond paper 101 0.50 50.50 100 0.50 50.00 1 0.50 0.50

13 M Casserole 3 400.00 1,200.00 1 400.00 400.00 2 400.00 800.00

14 N Ruler 5 7.00 35.00 1 7.00 7.00 4 7.00 28.00

 CARESS OF FLOWERS
MATERIAL STOCK CARD

DESCRIPTION RECEIVED ISSUED BALANCE

Material Name Quantity Unit Price Amount Quantity Unit Price Amount Quantity Unit Price Amount

15 O Pencil 10 PHP 2.50 PHP 25.00 1 PHP 2.50 PHP 2.50 9 PHP 2.50 PHP 22.50

16 P Scissors 12 7.92 95.00 1 7.92 7.92 11 7.92 87.12

17 Q Colored 2 15.00 30.00 2 15.00 30.00 - - -

markers
18 R Charcoal stove 2 390.00 780.00 1 390.00 390.00 1 390.00 390.00

19 S Solid turner 2 150.00 300.00 1 150.00 150.00 1 150.00 150.00

20 T Ladle 2 150.00 300.00 1 150.00 150.00 1 150.00 150.00

21 U Llanera 10 20.00 200.00 2 20.00 40.00 8 20.00 160.00

22 V Dishwashing 3 39.00 117.00 1 39.00 39.00 2 39.00 78.00

liquid
23 W Sponge 10 6.00 60.00 2 6.00 12.00 8 6.00 48.00
Scourer
24 X Match 10 2.60 26.00 3 2.60 7.80 7 2.60 18.20

25 Y Used Papers 30 0.30 9.00 10 0.30 3.00 20 0.30 6.00

30 pcs per unit
 CARESS OF FLOWERS
EXPENSES

DESCRIPTION AMOUNT
FIXED COSTS
Rent – 2209 BLK 25 LOT 8 Shop house, Mabuhay Ave, FC, Del Pilar, Castillejos, Zambales PHP15,000.00
Monthly dues – Month of November, 2021 300.00
Internet connection – FIBER – 50mbps 1,500.00
Depreciation – All 2,026.881
Direct Labor Salaries 39,210.80
Indirect Labor Salaries 62,858.10
VARIABLE COSTS
Job Production: 100 units was produced
Direct materials 16,269.00
Indirect materials 7,736.42
Electricity bill – Month of November, 2021 28,500.00
Water bill – PHP 38.50 x 13 cubic meter consumed, November, 2021 500.50
Water refill – Sweet drops water, PHP 20.00 per gallon 160.00
Grocery:
Dishwashing liquid – 1.5L for Month of November, 2021 50.00
Sponge Scourer – 3pcs for Month of November, 2021 18.00
Trash bag - 10pcs for Month of November, 2021 45.00
 CARESS OF FLOWERS
JOB TIME TICKET
EMPLOYEE NAME: Jose, Hanna Lee V. DATE: November 2, 2021 No. 1
EMPLOYEE NUMBER: 20-0063 DEPARTMENT: Production .

TIME STARTED TIME STOPPED JOB NUMBER

7:30 AM 11:50 AM 115
1:00 PM 4:30 PM 115

CARESS OF FLOWERS
JOB TIME TICKET
EMPLOYEE NAME: Hofileña, Patrice Anne P. DATE: November 2, 2021 No. 2
EMPLOYEE NUMBER: 20-0882 DEPARTMENT: Production .

TIME STARTED TIME STOPPED JOB NUMBER

7:30 AM 11:50 AM 115
1:00 PM 4:30 PM 115

CARESS OF FLOWERS
JOB TIME TICKET
EMPLOYEE NAME: Malicse, Kylah Reighne J. DATE: November 2, 2021 No. 3
EMPLOYEE NUMBER: 20-0158 DEPARTMENT: Production .

TIME STARTED TIME STOPPED JOB NUMBER

7:30 AM 11:50 AM 115
1:00 PM 4:30 PM 115

CARESS OF FLOWERS
JOB TIME TICKET
EMPLOYEE NAME: Manzano, Baby Jean R DATE: November 2, 2021 No. 3
EMPLOYEE NUMBER: 20-0244 DEPARTMENT: Production .

TIME STARTED TIME STOPPED JOB NUMBER

7:30 AM 11:50 AM 115
1:00 PM 4:30 PM 115
 CARESS OF FLOWERS
PROCEDURES IN MAKING JOB 115

Flower making:
 Prepare all the materials needed for the project – Soap base (500g), 2 sachets food coloring (8g), rose
water (30ml), casserole, charcoal stove, match, old papers, solid turner, ladle, 2 llanera, plastic spoon,
parchment paper.
 Set the charcoal stove on fire using charcoal, match, and papers. This should be done in less than
3minutes.
 Once set, place the casserole onto the charcoal stove together with the soap base (500g).
 After (), the soap base will slowly melt which must be mixed thoroughly using the solid turner. If this
part was skipped, the soap base will stick to the casserole.
 When the soap base turned full liquid, add 2 sachets (4g ea.) of your desired color. The more we add
sachet, the more intense the color will be. In this project we will be using 2 sachets of red color.
 Mix thoroughly for a minute until the food coloring was evenly distributed.
 Add the rose water (30ml) and mix well for 2 minutes.
 Using a ladle, transfer the mixture in llanera and use a plastic spoon to create puddles by pouring a little
bit of soap 4.5cmx5.5cm onto the parchment paper. Let it cool down for about a minute so that it will be
perfect for molding.
 Carefully remove the puddles and start molding a petal. Roll it and pinch the other side of a puddle to
make it even more realistic.
 Attach another puddle by wrapping it around and should slightly be above the first petal. Keep adding
the puddles until it reaches the measurement of 3cm.
 Once the soap roses are made, place them in the provided box of the company.
 Lastly, put the artificial leaves for the finishing touch.
Box making:
 Prepare all the materials needed for the project – Long white folder, double-sided tape, 12cmx17cm
plastic cover, pencil, ruler, scissors, 5 colored markers, bond paper, 3 colored papers.
 Start with the base. Trim all the uneven edges from sides, top, and bottom of a long white folder using a
pair of scissors.
 Using a ruler, measure 2” wide from sides, top, and bottom and mark it with the help of a pencil.
 After that, the markings made will be folded inwards and will be pressed gently using the harmless part
of the scissors.
 Subsequently, follow the crease on each side by folding one side first inwards, not to overlap another
crease. Likewise, repeat the same on the other side. Set it aside for later use.
 Working on with the plastic cover, trim all the uneven edges for both side, top, and bottom using a pair
of scissors. It should be at 12cmx17cm.
 Then, using a ruler measure 2cm wide from both side, top, and bottom.
 Going back with the folder, we now have 2 sides. On the left side, measure 6cmx5.3cm for each side,
2cm for top and bottom so that we can attach the plastic cover.
 Mark them down in place and cut on inside of the markings using a pair of scissors.
 Attach the plastic cover onto the left side of the folder using a double-sided tape where we have just
created a window like cut.
 Using 5 colored markers, draw the appropriate design for this job order 115.
 With the markings made earlier of 2” each, on the left side where the plastic cover was attached, cut the
markings horizontally. 2 markings for this. On the mid-line 2”, cut them vertically. 4 markings for this.
On the right side 2”, cut them vertically. 2 markings for this.
 To tuck them in place, use a 2” wide 2 pcs double sided tape for each cut markings. A total of 12 pcs, 2”
double-sided tape was used.
 Remove all the other side of the double-sided tape. For the right side of the folder, tuck the vertical cut
inwards. Likewise, repeat the same on the other vertical cut for right side. For the left side of the folder,
tuck the horizontal cut inwards. Likewise, repeat the same on the horizontal cut for the left side. On the
mid-line vertical cut, tuck them both inwards.
 Cut a slant triangle for both side of the upper portion of the box.
Shredded papermaking: inside the box
 Prepare all the materials needed for the project – 3 colored papers (violet, blue, green), bond paper, and
scissors.
 Cut 1cm each completely for 3 colored papers, bond paper using a pair of scissors. For bond paper, set
aside 2 1/8 for logo.
 Then, carefully shred them out one by one.
 Lastly, put them in the box so that they will be transfer to the Melt & Mold room.
 CARESS OF FLOWERS
SCHEDULE OF DEPRECIATION

Physical Location: 2209 BLK 25 LOT 8 Shop house, Mabuhay Method used: Straight-Line Depreciation
Ave. Fiesta Communities, Del Pilar, Castillejos, Zambales Date of Purchase: January 2, 2021

ASSET NAME UNI COST OF SALVAG USEF DEPRE VALUE AFTER DEPRECIATION
T PURCHAS E UL CIA
E VALUE LIFE TION 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
(YEA
RS)
Charcoal Stove 2 P 780.00 P 40.00 8 P 92.50 P 687.50 P 595.00 P 502.50 P 410.00 P 317.50 P 225.00 P 132.50 P 40.00

Casserole 3 1,200.00 20.00 10 118.00 1,082.00 964.00 846.00 728.00 610.00 492.00 374.00 256.00 P 138.00 P20.00
Solid turner 2 300.00 0.00 6 50.00 250.00 200.00 150.00 100.00 50.00 0.00
Ladle 2 300.00 0.00 6 50.00 250.00 200.00 150.00 100.00 50.00 0.00
Llanera 10 200.00 0.00 4 50.00 150.00 100.00 50.00 0.00
L-Shaped Sofa 1 12,500.00 1,000.00 8 1,437.50 11,062.50 9,625.00 8,187.50 6,750.00 5,312.50 3,875.00 2,437.50 1,000.00
Console Table 1 4,168.00 500.00 8 458.50 3,709.50 3,251.00 2,792.50 2,334.00 1,875.50 1,417.00 958.50 500.00
Receiving Table + 3 8,997.00 300.00 6 1,449.50 7,547.50 6,098.00 4,648.50 3,199.00 1,749.50 300.00
Chair
Curtains 30 5,250.00 200.00 5 1,010.00 4,240.00 3,230.00 2,220.00 1,120.00 200.00
Painting 1 1,052.00 50.00 8 125.25 926.75 801.50 676.25 551.00 425.75 300.50 175.25 50.00
Ceiling pendant 4 1,996.00 200.00 5 359.20 1,636.80 1,277.60 918.40 559.20 200.00
33cm
Split Type A/C – 1 31,498.00 3,500.00 10 2,799.80 28,698.20 25,898.40 23,098.60 20,298.80 17,499.00 14,699.20 11,899.40 9,099.60 6,299.80 3,500.0
MIDEA FP- 0
53AST010KEIV-G4
Steel shelf – 5 tiers 3 4,455.00 200.00 7 607.86 3,847.14 3,239.28 2,631.42 2,023.56 1,415.70 807.84 200.00
70cmx30cmx150cm
Steel shelf – 3 tiers 2 1,900.00 100.00 7 257.14 1,642.86 1,385.72 1,128.58 871.44 614.30 357.16 100.00
60cmx30cmx100cm
Shelf container – 6 570.00 10.00 10 56.00 514.00 458.00 402.00 346.00 290.00 234.00 178.00 122.00 66.00 10.00
small flat
26cmx18cmx8cm
Shelf container – 2 358.00 10.00 10 34.80 323.20 288.40 253.60 218.80 184.00 149.20 114.40 79.60 44.80 10.00
long flat
36.5cmx26cmx8cm
Shelf container – 2 338.00 10.00 10 32.80 305.20 272.40 239.60 206.80 174.00 141.20 108.40 75.60 42.80 10.00
small with handle
26cmx18cm16cm
Shelf container – 2 478.00 10.00 10 46.80 431.20 384.40 337.60 290.80 244.00 197.20 150.40 103.60 56.80 10.00
medium with handle
36.5cmx26cmx16c
m
Shelf container – 5 1,445.00 10.00 10 143.50 1,301.50 1,158.00 1,014.50 871.00 727.50 584.00 440.50 297.00 153.50 10.00
large with handle
36.5cmx26cmx24c
m
Electric fan – ASAHI 3 6,144.00 40.00 8 763.00 5,381.00 4,618.00 3,855.00 3,092.00 2,329.00 1,566.00 803.00 40.00
WF-821
Ceiling pendant 5 1,495.00 100.00 5 279.00 1,216.00 937.00 658.00 379.00 100.00
26cm
Hannita Mono block 10 2,200.00 20.00 5 436.00 1,764.00 1,328.00 892.00 456.00 20.00
Foldable table 2 4,198.00 50.00 10 414.80 3,783.20 3,368.40 2,953.60 2,538.80 2,124.00 1,709.20 1,294.40 879.60 464.80 50.00
Wall mounted mirror 1 299.00 20.00 5 55.80 243.20 187.40 131.60 75.80 20.00
30cmx42cm
BAIERDI L-Shaped 3 7,170.00 300.00 10 687.00 6,483.00 5,796.00 5,109.00 4,422.00 3,735.00 3,048.00 2,361.00 1,674.00 987.00 300.00
Table
BAIERDI Computer 3 7,170.00 300.00 10 687.00 6,483.00 5,796.00 5,109.00 4,422.00 3,735.00 3,048.00 2,361.00 1,674.00 987.00 300.00
Chair
FCC30 - Cabinet 3 7,278.00 500.00 10 677.80 6,600.20 5,922.40 5,244.60 4,566.80 3,888.40 3,210.60 2,532.80 1,855.00 1,177.20 500.00
Window type A/C – 3 26,994.00 3,500.00 7 3,356.28 23,637.71 20,281.42 16,925.15 13,568.87 10,212.59 6,856.31 3,500.00
MIDEA FP -
51ARA006HMNV –
N5
Water dispenser – 1 4,998.00 200.00 7 685.43 4,312.57 3,627.14 2,941.71 2,256.28 1,570.85 885.42 200.00
Dowell WDS 21P
Printer – Canon 1 5,000.00 200.00 7 685.71 4,314.29 3,628.58 2,942.87 2,257.16 1,571.45 885.74 200.00
PIXMA MG2540S
Computer set Intel 3 35,400.00 5,000.00 5 6,080.00 29,320.00 23,240.00 17,160.00 11,080.00 5,000.00
Core i3-4400M
Scandinavian 1 999.00 50.00 7 135.57 863.43 727.86 592.29 456.72 321.15 185.58 50.00
Carpet
Trash can 8L – 4 440.00 0.00 5 88.00 352.00 264.00 176.00 88.00 0.00
25cmx25cmx
35.5cm
Trash can 50L – 1 350.00 0.00 5 70.00 280.00 210.00 140.00 70.00 0.00
41.5cmx32cmx
65cm
Broom 2 198.00 0.00 3 66.00 132.00 66.00 0.00
Dustpan 2 78.00 0.00 3 26.00 52.00 26.00 0.00
 CARESS OF FLOWERS
BLK 25 LOT 8, SHOPHOUSE B, MABUHAY AVE. FIESTA COMMUNITIES, DEL PILAR, CASTILLEJOS, ZAMBALES

First Floor area: 57m2 Second Floor area: 44.4m2

Reception Area: 10.0 m2 Accounting Department: 8.3m2
Materials Storage: 7.3m2 Human Resource Department: 10.2m2
Packaging: 3.9m2 General Manager’s Office: 14.1m2
Melt & Mold: 7.4m2 Unnamed 9.8m2
Service Area: 8.7m2
Bathroom: 2.6m2