Ingredient Purchase price ($'s) Sold quantity (grams) Weight used (grams) Ingredient cost

Bread flour 10.00 16000 12000 7.50

Salt 0.89 200 240 1.07
Yeast 1.55 800 264 0.51
Butter 1.49 250 720 4.29
Dusting flour 10.00 16000 200 0.13

Batch cost 13.50

Batch size 24

Product cost 0.56

Weighing 3
Mixing 4
Stretch and fold 1
​Dividing 4
Shaping 3
Cuting & Baking 3
Cleaning 2

Total production t 20

Bakers rate per minute

Bakers wage £12 per hour

12 / 60 = 0.20

20 * 0.2 = 4

Batch size 24

Cost per bread 0.17

Bakers rate per minute
Servers wage $10

10 / 60 = 0.16
Time serving customer: 1.5
Cost of service: 0.24
Packaging 0
Transaction cost 0.05
Cost per bread 0.29
Bakers rate per minute
Drivers rate per hour 12
Time for deliveries 2
Drivers cost 24.00

Mileage rate 0.58

Daily distance 15
Mileage cost 8.7
Delivery cost per day 32.70
Total drops 10
Delivery cost per loaf 3.27

Average order volume 6

Uplift if not charging a delivery f 0.55
Direct costs:
Ingredients 0.56
Baker 0.17
Service 0.29
Distribution 0.55
Oven 0.00

Cost of sales 1.56

Monthly fixed costs:

Rent 340
Business rates 0
Utilities 100
Equipment 86.11
Insurance 18
Cleaning & sundries 10
Finance 51
Packaging 10

Total fixed costs: 615.11

Estimated production quantity 1248

Average fixed costs per bread 0.49

Total costs 2.06

70 % profit 1.44

Selling price 3.50

oven rent

Electricity cost per day = 40.00

Hours oven in use = 6.00

Cost per hour = 6.67

Cost per minute = 0.11

Minutes baked 35.00

Oven cost for batch 3.89

Oven capacity 0.00

Cost of baking a loaf #DIV/0!