PRODUCTION COST

Direct Materials Cost (PHP) Quatity

Plastic Cups ( 16oz,22oz) 199.00 50 pcs per oz
Tapioca Pearls 95.00 15 packs per kg
Powders 170.00 30 packs per kg
Syrups 265.00 40 pcs (assorted) per gallon
Toppings 200.00 20 packs per kg
Milktea sealer 3,850.00 1 pc
Milktea Shaker 5,999.00 1 pc
Millktea Cups-Tea Barrel 1,800.00 1 pc
Water Dispenser Pump 311.00 1 pc
Electric Stove 699.00 1 pc
Total Cost Php 53,684.00

Direct Labor Amount Hour

Manager 800.00 8 hrs per day (6 days)
Seller/Staff 550.00 8 hrs per day (6 days)
Total Cost Php 8,100.00

Indirect Material
Tissues 15.00 45 packs
Straws 64.00 3 packs ( 100 pcs per pack)
Milktea Stirrer 65.00 4 pcs (diff.size)
Plastic bags (single & 69.00 3 packs (100 pcs per pack)
double)
Double Sided Jigger 27.00 3 pcs
Syrup Pump Dispenser 86.00 20 pcs
Measuring Pitcher 75.00 2 pcs
Electricity 2,000.00 per Month
Total Cost Php 5,204.00

Selling Expense Monthly Amount (Php)

Rent Expense 4,500.00
Delivery Expense 2,000.00
Advertising Expense 1,200.00
Salary Expense 30,000.00
‍
Administrative Expense
Business License & Permits 500.00
Total Cost 38,200.00