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Precious Abigail Q.

Aguinaldo
Vener June R. Belen
Rhea Mae P. Francisco
Arren Joyce J. Lannao
INTRODUCTION

Vinegar is defined as a condiment made from various


sugary and starchy materials by alcoholic and subsequent
acetic fermentation and has been used traditionally as a
food preservative. Vinegar is produced from raw materials
containing starch or sugar via sequential ethanol and acetic
acid fermentation and has been used traditionally as a food
preservative (FAO/WHO, 1982).
Product Uses and Application

It is used in pickle industry, salad, sauces and


various condiments preparations as a preservative
and flavoring agent
It is used to aid in digestion
It is used for domestic purposes like improving
laundry, deodorizing and cleaning home.
It is used to soothe and treat ailments like arthritis.
The Philippines is the second largest producer of
coconuts in the world, ranking directly behind
Indonesia, according to 2012 statistics by the UN’s
Food and Agriculture Organization (FAO). Coconut
cultivation plays an integral role in local diets of the
archipelago’s population. Of the Philippines’
approximately 12 million hectares of farmland, 3.56
million hectares are dedicated to coconut
production, 2011 statistics released by the Philippine
Coconut Authority (PCA).
AREA
 Historical Average  3,498,967 has.
(2007-2016)  3,565,059 has.
 2016  68 out of 81
 Provinces  Quezon (10.5%), Zamboanga
 Major Locations del Norte (5.9%), Davao
Oriental (4.0%)
PRODUCTION
 Historical Average  15,106,961 m.t.
(2007-2016)  13,825,080 m.t.
 2016  P108,478.00 million
 Value  Quezon (9.6%), Maguindanao
 Major Producers (5.1%), Zamboanga del Norte
(4.8%)
YIELD
 Historical Average  44.67 kgs./bearing tree
(2007-2016):  40.82 kgs./bearing tree
 2016:  Sultan Kudarat (96.53
 Provinces with kgs./bearing tree), Zamboanga
Highest Yield: City (82.16 kgs./bearing tree),
Palawan (77.46 kgs./bearing
tree)
Since the Philippines is the second largest
producers in the world, the researchers
decided to conduct a plant design
converting the coconut water to vinegar.

A process flow diagram is shown to give


an overview of the process and the site
location ad plant layout is also presented.
PROCESS FLOW
DIAGRAM
SITE LOCATION
PLANT LAYOUT
SUMMARY OF MASS INFLOW AND OUTFLOWS IN EACH EQUIPMENT

Equipment Operating conditions Stream Description Inflow (Kg/yr) Outflow (Kg/yr)

Pasteurizer 2 82oC, 1 atm Filtered Vinegar 477,095.42

Vaporized Vinegar 95.42

Pasteurized Vinegar 477,000

Filtration Unit 25oC, 1 atm Raw Vinegar 478,051.52

Filtered Cake 956.1

Filtered Vinegar 477,095.42

Acetator 25oC, 1 atm Alcohol Mash 422,190.78

Mother Vinegar 42,219.08

Air 114,835.90

Exhaust gas 101,194.24

Raw Vinegar 478,051.52


Equipment Operating conditions Stream Description Inflow (Kg/yr) Outflow (Kg/yr)

Fermenter 25oC, 1 atm Pasteurized Sugar Mash 453,724.64

Yeast 9,000

Exhaust Gas 40,533.86

Alcohol Mash 422,190.78

Pasteurizer 1 82 oC, 1 atm Sugar Mash 453,815.41

Vaporized Sugar Mash 90.76

Pasteurized Sugar Mash 453,724.64

Mixer 25oC, 1 atm Filtered Coco Water 421,235.41

Sugar 32,400
Equipment Operating conditions Stream Description Inflow (Kg/yr) Outflow (Kg/yr)

Ammonium Sulfate 180

Sugar Mash 453,815.41

Filter Press 25oC, 1 atm Coco Water w/ Impurities 422,079.56

Filtered Cake 844.16

Filtered Coco Water 421,235.41

Crusher 25oC, 1 atm Husked Nut 422,079.56

Coco Water w/ Impurities 422,079.56

Husking Unit 25oC, 1 atm Matured Coconut 633,087.69

Husks 211,008.13

Husked Coconut 422,079.56

Total 4,381,994.98 4,381,994.98


SUMMARY OF ENERGY BALANCES
Energy Required Energy Released
Equipment Operating Conditions
(kcal) (kcal)

23 131 214.8
Pasteurization 1 82oC, 1 atm
23 131 214.8

18 626 135.62
Fermentation 25oC, 1 atm
18 626 135.62

6 108 924.273
Acetation 25oC, 1 atm
6 108 924.273

23 269 136.4
Pasteurization 2 82oC, 1 atm
23 269 136.4

Total 71 135 411.1 71 135 411.1


Equipment Summary and
Specifications
EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Crusher

Equipment Code: C-101

Type/Description: Roll Crusher

Function: To crushed the coconut fruit

Mode of Operation: Continuous

TECHNICAL DETAIL

No. of Units: 1

Capacity:2.16 m3/hr

Dimensions:

Diameter: 0.6096 m

Distance between crushers: 0.3556 m

Operating Conditions: 25 °C, 1 atm

Material of Construction: Carbon Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Filter Press

Equipment Code: FP-101

Type/Description: Plate and Frame Filter Press

Function: To filter the impurities of coconut water from crusher

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 002458 m3

Operating Conditions: 25 °C, 1 atm

Number of Plate and Frame: 30

Dimensions:

Height: 1.1086 m

Gap between the plate: 0.02 m

Material of Construction: Carbon Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Filtered Coconut Storage Tank

Equipment Code: CJ-101

Type/Description: Vertical Cylinder

Function: To store the filtered coconut water

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 1.2144 m3

Operating Conditions: 25 °C, 1 atm

Dimensions:

Height: 2.406 m

Diameter: 0.802 m

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: (NH4)2SO4 Storage Tank

Equipment Code: AS-101

Type/Description: Vertical Cylinder

Function: To store the Ammonium sulphate

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 0.11187 m3

Operating Conditions: 25 °C, 1 atm

Dimensions:

Height: 1.086 m

Diameter: 0.362 m

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Sugar Storage Tank

Equipment Code: S-101

Type/Description: Vertical Cylinder

Function: To store the Sugar

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 0.136 m3

Operating Conditions: 25 °C, 1 atm

Dimensions:

Height: 1.159 m

Diameter: 0.386 m

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Mixer

Equipment Code: M-101

Type/Description: Closed Cylindrical Vessel

Function: To mix ammonium sulphate, sugar and water with the mash for

preparation to fermentation

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 153.3631 m3

DIimensions:

Height: 12.609 m

Diameter: 4.023 m

Operating Conditions: 25 °C, 1 atm

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Pasteurizer 1

Equipment Code: P-101

Type/Description: Jacketed Kettle with recirculating pump, timer, and lift &
swing cover

Function: To pasteurize and kill unwanted microorganisms in the sugar mash


solution.

Mode of Operation: Batch

TECHNICAL DETAIL

No. of units: 1

Capacity:

Dimensions:

Length =

Width =

Height =

Operating conditions: 820C, 1 atm

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Water Storage Tank

Equipment Code: W-101

Type/Description: Vertical Cylinder

Function: To store the Ammonium sulphate

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 0.11187 m3

Operating Conditions: 25 °C, 1 atm

Dimensions:

Height: 1.086 m

Diameter: 0.362 m

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Primary Fermenter

Equipment Code: PF-101

Type/Description: Enclosed Stainless steel tank with internal cooling

Function: To ferment sugar mash solution.

Mode of Operation: Batch

TECHNICAL DETAIL

No. of units: 1

Capacity: 238.5259 m3

Dimensions:

Height = 15.3655 m

Diameter = 4.4458 m

Operating conditions: 250C, 1 atm

Material of Construction:

Bottom and side walls: Stainless Steel 304

Roof : Stainless Steel 316

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Cooling Tower

Equipment Code: CT-101

Type/Description:

Function: To cool the liquid temperature in primary fermenter.

Mode of Operation: Continuous

TECHNICAL DETAIL

No. of units: 1

Mass flow rate of water: 3.55 kg/s

Air velocity through tower: 1.3743 kg/s

Make up Water: 0.0597 kg/s

Volumetric flow rate of air: 3.0305 m3/s


Operating conditions: 250C, 1 atm

Material of Construction: Fiber glass cooling tower

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Cooling Tower

Equipment Code: CT-101

Type/Description:

Function: To cool the liquid temperature in primary fermenter.

Mode of Operation: Continuous

TECHNICAL DETAIL

No. of units: 1

Mass flow rate of water: 3.55 kg/s

Air velocity through tower: 1.3743 kg/s

Make up Water: 0.0597 kg/s

Volumetric flow rate of air: 3.0305 m3/s


Operating conditions: 250C, 1 atm

Material of Construction: Fiber glass cooling tower

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Secondary Fermenter

Equipment Code: SF-101

Type/Description: Stirred Tank Fermenter

Function: To convert the alcohol into vinegar.

Mode of Operation: Batch

TECHNICAL DETAIL

No. of units: 1

Capacity: 273.083 m3

Dimensions:

Diameter = 4.876 m

Height = 14.628 m

Operating conditions: 250C, 1 atm

Material of Construction: Stainless Steel 304

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Filtration Unit

Equipment Code: F-101

Type/Description: Plate and Frame Filter Press

Function: To separate the lees which contains bentonite, microorganisms,

and seeds/skins to the vinegar. To make the vinegar clear.


Mode of Operation: Batch

TECHNICAL DETAIL

No. of units: 1

No. of plate and frame sets: 30

Capacity: 163.69 m3

Dimensions:

Plate Length: 8.53 m

Plate Height: 8.53 m

Gap between each plate and frame: 0.15 m

Filter cake thickness: 30 mm

Orientation: Vertical Plates and Frames

Operating conditions: 250C, 1 atm

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Pasteurizer 2

Equipment Code: P-102

Type/Description: Jacketed Kettle with recirculating pump, timer, and lift &
swing cover

Function: To pasteurize and kill unwanted microorganisms in the sugar mash


solution.

Mode of Operation: Batch

TECHNICAL DETAIL

No. of units: 1

Capacity: 490.08 m3

Dimensions:

Area: 5.726 m2

Operating conditions: 820C, 1 atm

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


EQUIPMENT SPECIFICATION SHEET

GENERAL DETAIL

Equipment Name: Vinegar Storage Tank

Equipment Code: V-101

Type/Description: Vertical Cylinder

Function: To store the filtered Vinegar

Mode of Operation: Batch

TECHNICAL DETAIL

No. of Units: 1

Capacity: 1.2144 m3

Operating Conditions: 25 °C, 1 atm

Dimensions:

Height: 2.406 m

Diameter: 0.802 m

Material of Construction: Stainless Steel

Method of Procurement: Fabrication


PIPING AND
INSTRUMENTATION
DIAGRAM FOR COCO
VINEGAR PRODUCTION
CRUSHER
Dehusked
Coconut
Coco Water
with
Impurities

FC
FILTER PRESS
FT FC
Coco Water
with Filtered Coco
Impurities Water

FC

Filter cake
COCONUT JUICE STORAGE TANK
LC LAH

LT LAL
Filtered Coco
Water
Filtered Coco
Water

FT FC
MIXER
Filtered Coco
Water

FC

(NH4 )2 SO4

Sugar

FC
Sugar
mash
PASTEURIZER 1
TT TC

Vaporized sugar
Pasteurized TI mash
Sugar Mash Sugar
mash

FC
WATER STORAGE TANK
Water

LC LT
Cooled Water

FC
LI

Cooling Water
FERMENTER
Nutrients CO2
C2H5OH
H2O Pasteurized
FC TT Sugar Mash
Cooling Water
LT FC

TI
Fermenter LAH LAL
(Anaerobic)

Hot Water
Alcohol
Mash
ACETATOR
FC Alcohol
Mash

Air

N2 FC
O2
C2 H5 OH LAH LAL
H2 O
Ace tator LT Raw
(Ae robic) Vinegar

Mother
liquor
FC
FILTRATION UNIT
FC
Filtered
Vinegar

Filtration
Unit

Raw
Vinegar
Filter Cake
PASTEURIZER 2
TT TC
Vaporized vinegar

TI

Filtered
vinegar
Pasteurized
vinegar
FC
VINEGAR STORAGE TANK
LC LAH

LT LAL
Pasteurized
Vinegar Pasteurized
Vinegar

FT FC
Summary of Purchased
Equipment Cost
Equipment Quantity Cost/Unit (USD) Total Cost (PHP)

Crusher 1 10,995.79 571,781

Filter Press 1 78,300 4,071,600

Coconut Water Storage Tank 1 19,700 1,024,400

Brown Sugar Storage Tank 1 62,200 3,234,400

(NH4)2OH Storage Bin 1 19,700 1,024,400

Mixer 1 62,200 3,234,400

Pasteurization Tank 1 1 85,500 4,446,000

Water Storage Tank 1 19,700 1,024,400

Fermenter 1 17,600 915,200

Acetator 1 14,500 754,000

Filtration Unit 1 60,700 3,156,400

Pasteurization Tank 2 1 85,500 4,446,000

Vinegar Storage Tank 1 60,700 3,156,400


Estimation of Fixed Capital
Investment
ESTIMATION OF FIXED CAPITAL INVESTMENT CHECKING
Component Range of FCI, Selected Normalized FCI, Estimated Cost Allowable Range % Calculated
% FCI, % %

Direct Cost
Purchased Equipment 15-40 30 30.00% 31,059,381 15-40% of fixed capital investment 30%, Selected

Purchased-equipment Installation 6-14 10 8.33% 7,837,871.94 25-55% of the purchased equipment cost 27.77778

Instrumentation and Controls 2-12 5 4.17% 3,918,935.97 8-50% of purchased equipment cost 13.88889

Piping 4-17 6 5.00% 4,702,723.17 10-40% of purchased equipment cost 16.66667

Electrical Systems 2-10 4 3.33% 3,135,148.78 10-80% of purchased equipment cost 11.11111

Buildings 2-18 11 9.17% 8,621,659.14 10-70% of purchased equipment cost 30.55556

Yard Improvements 2-5 3 2.50% 2,351,361.58 40-100% of purchased equipment cost 8.333333
Service Facilities 8-30 14 11.67% 10,973,020.7 38.88889
Land 1-2 2 1.67% 1,567,574.39 4-8% of purchased equipment cost 5.555556
Direct Costs Total 75.83% 74,167,677.67
Indirect Costs
Engineering and Supervision 4-20 7 5.83% 5,486,510.36 5-30% of direct costs 7.692308

Construction Expenses 4-17 9 7.50% 7,054,084.75 10 -20% of fixed capital investment 7.5

Contractor’s Fee 2-6 4 3.33% 3,135,148.78 3.333333


Legal Expenses 1-3 2 1.67% 1,567,574.39 1-3% of fixed capital investment 1.666667

Contingency 5-15 7 5.83% 5,486,510.36 5-15% of fixed capital investment 5.833333

Indirect Costs Total 24.17% 22,729,828.6


Total Fixed Capital Investment 114 100.00% 96,897,505.31
Wages of Employees
Employees Number Salary/mo. Salary/yr/person Salary/yr (Php/yr)

Chief Executive Officer 1 50,000 600,000 600,000 Administrative Costs 1,890,000


General Manager 1 35,000 420,000 420,000
Corporate Secretary 1 14,500 174,000 174,000
Finance Manager 1 20,000 240,000 240,000
Financial Accountant 1 18,000 216,000 216,000
Clerical Workers 2 10,000 120,000 240,000
Production Manager 1 25,000 300,000 300,000 Operating Labor 3,918,000
Production Operators 3 15,000 90,000 270,000
Seasonal Workers 10 12,000 72,000 720,000
Control Room Officer 2 18,000 216,000 432,000
Production Supervisor 1 20,000 240,000 240,000
Eng’g. Dep’t Manager 1 25,000 300,000 300,000
Technical Engineer 2 18,000 216,000 216,000
Technicians 4 14,000 168,000 672,000
Quality Analyst 4 16,000 192,000 768,000
Packaging Supervisor 1 18,000 216,000 216,000 Supervision 432,000
Warehouse Supervisor 1 18,000 216,000 216,000
HR Manager 1 18,000 216,000 216,000 Overhead Costs 1,872,000
Assistant Administrator 1 16,500 198,000 198,000
Nurse 1 17,500 210,000 210,000
Janitor 4 12,500 150,000 600,000
Guard 2 13,500 162,000 324,000
Driver 2 20,000 162,000 324,000
Sales and Marketing Manager 1 15,000 240,000 240,000 Distribution and 600,000
Marketing Costs

Market Analyst 1 15,000 180,000 180,000


Sales and Marketing Staff 1 180,000 180,000
TOTAL WAGES 8,712,000
Summary of Annual
Depreciation Using
MACRS Method (7 Years
Recovery Period)
Year Unadjusted Basis Depreciation Rate, % Depreciation Deduction Adjusted Basis
(Php)

1 31,059,381 14.29 4,438,381.545


26,620,999

2 31,059,381 24.49 7,606,442.407


19,014,557

3 31,059,381 17.49 5,432,285.737


13,582,271

4 31,059,381 12.49 3,879,316.687


9,702,955

5 31,059,381 8.93 2,773,602.723


6,929,352

6 31,059,381 8.92 2,770,496.785


4,158,855

7 31,059,381 8.93 2,773,602.723


1,385,252

8 31,059,381 4.46 1,385,248.393 0

Total Depreciation 31,059,381

Average Depreciation/Year
4,437,054.429
Estimation of Total
Product Cost
Cost Items Allowable Range Basis of Computation Cost Estimate (Php/Year)

40,979,091.7
Manufacturing Cost (Direct production costs + Fixed charges + Plant overhead costs)

A. Direct Production Costs About 66% of Total product cost 60% 30,641,986.98

Raw Material 10-80% of Total product cost Selling price of Vinegar (21.17% of TPC)

Operating Labor 10-20% of Total product cost 10.45% of TPC 3,918,000


Supervisory 10-20% of Operating labor 10% of Operating labor 432,000
Utilities 10-20% of Total product cost 10% of TPC 3,749,115
Maintenance and repairs 2-10% of Fixed-capital investment 5.8% of FCI 5,620,055.308

Operating supplies 10-20% of Maintenance and repair costs 12.08% of Maintenance 678,902.6812

Laboratory charges 10-20% of Operating labor 10% of Operating labor 43,200


A. Fixed charges 10-20% of Total product cost 20% of TPC 8,465,104.715
Depreciation 4,437,054.429
Local taxes 1-4% of Fixed-capital investment 1% of FCI 968,975.0531

Insurance 0.4-1% of Fixed-capital investment 1% of FCI 968,975.0531

Financing interest 0-10% of Total product cost 2,090,099.18


A. Plant overhead costs 5-15% of Total product cost 5% of TPC 1,872,000
II. General expenses 15-25% of Total product cost 15% of TPC 4,349,115
Administrative costs 2-5% of Total product cost 5% of TPC 1,890,000
Distribution and marketing costs 2-20% of Total product cost 5% of TPC 600,000

Research and dev’t costs About % of Total product cost 5% of TPC 1,859,115.41
45,328,206.7
III.Total Product Cost
Suggested Values for Risk
and Minimum Acceptable
Return on Investment
Investment Description Level of Risk MARR(after income taxes), percent/year

Safe corporate investment Safe 4-8


opportunities or cost of
capital

New capacity with established Low 8-16


corporate market position

New product entering into Medium 16-24


established market, or new
process technology

New product or process in a High 24-32


new application

Everything new, high R & D Very High 32-48+


and marketing effort
Feasibility Analysis
Component Value (PHP)

No. of Bottles 900,000

Price per Bottle 95

Total Production Costs 45,328,206.7

Total Sales 85,500,000

Gross Income 40,171,793.3

Excise tax per 500 mL 11.75

Total Excise Tax 10,575,000

VAT 12%

Total VAT 10,260,000

Total Excise Tax and VAT 20,835,000

Depreciation
4,437,054.429

Net Profit 19,336,793.3

Net Profit before Depreciation 23,773,847.73

Fixed Capital Investment 96,897,505.31

ROI 24.53%

Payback Period 4.08 years


Cash Flow Analysis
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

Beg. Cash Balance 0 19424732.73 39816305.12 65572174.17 88044868.94 111636801.5 136403933.7

Sales 85500000 89775000 94263750 98976937.5 103925784.4 109122073.6 114578177.3

Operating Expenses 45328206.7 47594617.04 49974347.89 52473065.28 55096718.55 57851554.47 60744132.2

General Expenses 4349115 4349115 4349115 4349115 4349115 4349115 4349115

Excise tax to be paid 10575000 11103750 11658937.5 12241884.38 12853978.59 13496677.52 14171511.4

VAT to be paid 10260000 10773000 11311650 11877232.5 12471094.13 13094648.83 13749381.27

Depreciation 4437054.43 4437054.429 4437054.429 4437054.429 4437054.429 4437054.429 4437054.429

Estimated Cash flow 19424732.7 39816305.12 65572174.17 88044868.94 111636801.5 136403933.7 162405025.5
Income Taxes = Net Profit = 19,336,793.3
20,835,000
Gross Profit = 40,171,793.3

Gross Profile = 44,188,972.63

Opendoor for
Total Income = Cost for Operations
Coconut Vinegar
85,500,000 = 33,964,111.74
Production

Working Capital

Cash Flow 1st year = 19,424,732.7


= 10,766,389.48

Nonmanufacturing Total Capital


Fixed Capital = Investment =
55,918,413.62 107,663,894.8

Manufacturing
Fixed Capital
Investment =
40,979,091.7

Total Capital
Investment
with Land
Stockholders'
Dividends

Capital
Source and
Sink

Other Repayment of
Investment Borrowed Cash
PROFIT AND LOSS STATEMENT

REVENUE

Annual Sales 85,500,000

Cost of Goods Sold 13,297,294.78

Gross Margin 72,202705

ADMINISTRATIVE AND GENERAL EXPENSES

Administrative Cost 1,890,000

Maintenance and Repairs 5,620,055.308

Wages and Salaries 8,712,000

4,437,054.429
Depreciation

3,749,115
Utilities

Distribution and marketing costs 600,000

Others 3,340,303.84

Total Expenses 28,348,528.58

NET PROFIT

Net Profit before Taxes 40,171,793.3

Taxes 20,835,000

Net Profit after Taxes 19,336,793.3


BREAKEVEN POINT
Variable Cost/Unit 0.3584

Fixed Cost/Unit 16.3180

Sales/Unit 95

CM/Unit 94.6416

CM Ratio 0.9962

Total Fixed Cost ₱ 14,686,219.72

Breakeven in peso 14,741,835.23

Breakeven in units 155,177.2129