K.

PRODUCTION COST

We will examine the production expenses related to our proposal in this phase of

the feasibility study. Our feasibility study's production costs are essential since they have

a direct impact on the venture's overall sustainability and profitability. All of the costs

associated with producing or delivering a good or service are included in the term

"production costs." Typically, these expenditures consist of labour, utilities, equipment,

raw materials, and other production-related overhead costs.

B. Raw Materials Cost

Below is the listed materials for the production process

MATERIALS COST QUANTITY AMOUNT

Potato 30 1 KG ₱ 30

Cheese (Quezo) 43.70 1 Box ₱ 43.70

Condensed Milk 45 1/2 cup ₱ 22.5

Margarine 30 1/3 cup ₱ 7.5

Egg 6 3 ₱ 18

TOTAL ₱ 121.70
I. Labor Cost

DIRECT LABOR MONTHLY

Cook 90

Packager 70

II. Overhead Cost

ITEM MONTHLY

Utilities 150

Motorcycle Gas 180

Rent 150
Production Manager 100

MATERIALS QUANTITY USEFUL LIFE AMOUNT

Spoon 2 2 Years ₱ 20

Fork 3 2 Years ₱ 30

Bowl 1 3 Years ₱ 140

Pot 1 4 Years ₱ 143

Oven 1 10 Years ₱ 16,317

Baking Pan 2 4 Years ₱ 160

Mask 1 (100 pcs) 4 Months ₱ 100

Gloves 1 (100 pcs) 2 months ₱ 45

 Apron 2 3 Years ₱ 80

Hair Net 2 1 Month ₱ 10

Plate 1 5 Month ₱ 20

TOTAL ₱ 17,130

III. . Labor Cost

ITEM COST UNITS AMOUNT

Raw Materials 121.70 60 ₱ 2.0283333333

Labor 160 720 ₱ 0.2222222222

Utilities Per
150 720 ₱ 0.2083333333
Production

Motorcycle Gas 180 720 ₱ 0.25

OVERHEAD COST:

Rent 150 720 ₱ 0.2083333333

Production
100 720 ₱ 0.1388888889
Manager

Spoon 20 17,280 ₱ 0.011574074

Fork 30 17,280 ₱ 0.0017361111

 Bowl 140 25,920 ₱ 0.0061082024

Pot 143 34,560 ₱ 0.0041377315

Oven 16,317 86,400 ₱ 0.1888541667

Baking Pan 160 34,560 ₱ 0.0046296296

Mask 100 2,880 ₱ 0.0347222222

Gloves 45 1,440 ₱ 0.03125

Apron 80 25,920 ₱ 0.0030864197

Hair Net 10 720 ₱ 0.0138888889

Plate 20 3,600 ₱ 0.005555555

TOTAL ₱ 3.49