LOMI DE GOTO

Month 1 Month 2 Month 3

SALES ₱ 144, 000 ₱ 113, 000 ₱ 162, 000
LESS: COST OF SALES
DIRECT MATERIALS ₱ 86,000 ₱ 89,700 ₱ 90, 000

DIRECT LABOR ₱ 18,000 ₱18,000 ₱18,000

FACTORY OVERHEAD ₱ 15, 000 ₱ 15,000 ₱15, 000
GROSS PROFIT FROM ₱ 24,390 ₱9,700 ₱39,000
SALES
LESS: OPERATING ₱ 1000 ₱ 1, 000 ₱ 1,000
EXPENSES (if any)
MARKETING EXPENSES ₱ 1, 000 ₱1,000 ₱ 1, 000
(if any)
ADMINISTRATIVE ₱ 500 ₱ 500 ₱ 500
EXPENSES (if any)
NET INCOME ₱ 21,890 ₱ 17, 200 ₱ 36,500

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5

SALES ₱1,728,000 ₱1,326,000 ₱1,944,000 ₱2,052,000 ₱2,160,00
0
LESS: COST OF
SALES
DIRECT MATERIALS ₱1,039,320 ₱1,076,400 ₱1,080,000 ₱1,085,000 ₱1,090,00
0
DIRECT LABOR ₱216,000 ₱216,000 ₱216,000 ₱216,000 ₱216,000
FACTORY OVERHEAD ₱360,000 ₱360,000 ₱360,000 ₱360,000 ₱360,000
GROSS PROFIT ₱112,680 ₱296,400 ₱288,000 ₱391,000 ₱494,000
FROM SALES
LESS:OPERATING ₱12,000 ₱12,000 ₱12,000 ₱12,000 ₱12,000
EXPENSES
MARKETING ₱12,000 ₱12,000 ₱12,000 ₱12,000 ₱12,000
EXPENSES (if any)
ADMINISTRATIVE ₱6,000 ₱6,000 ₱6,000 ₱6,000 ₱6,000
EXPENSES (if any)
NET INCOME ₱82,680 ₱266,400 ₱218,000 ₱361,000 ₱464,000