FOOD AND BEVERAGE COST CONTROL

PURCHASING STANDARDS
CHAPTER 2
LEARNING OBJECTIVES
After studying this chapter, you will be able to:
1. Define purchase specification
2. Discuss purchasing by daily market list/ open
market quotations.
3. Explain establishing standards for price.
4. Classify control process and purchasing
5. Explain establishing standard procedures for
beverage purchasing.
INTRODUCTION
Purchasing refers to a business or
organization attempting to acquire goods or
services to accomplish the goals of its
enterprise. Though there are several
organizations that attempt to set standards in
the purchasing processes can vary greatly
between organizations. Typically the word
‘’purchasing’’ is not used interchangeably with
the word ‘’procurement’’ since procurement
typically includes expediting, supplier quality,
and transportation and logistics (T&L) in
addition to purchasing.
PURCHASING SPECIFICATION
A menu is planned a number of
activities must occur to bring into reality.
The first& most important stage is to
purchase. & receive the material needed to
produce the menu items. Skillful
purchasing with good receiving can do
much to maximize the results for a good
menu.
THERE ARE SIX IMPORTANT
STEPS TO REMEMBER
 Know the market
 Determine purchasing needs
 Establish & use specification
 Design the purchase procedure
 Receive & check the goods
 Evaluate the purchasing task
THE FUNCTION OF PURCHASING IN
ANY HOTEL & CATERING OPERATION
ARE
 The identification of best sources of supplier
 Making arrangements with supplies
 Liaison with departments of an operation
regarding purchasing requirements &
specifications
 Placing orders
 Liaison with accounting function of an
operation for payment of purchases
PRINCIPAL OF PURCHASING
 Establishing who is responsible for
purchasing
 Establishing standards & quality of
materials or equipment’s to be
purchased
 Establishing the quality required
 Establishing the most favorable price
RESPONSIBILITY OF
PURCHASING
It is important in all types of establishing that
there are person who are responsible for purchasing
job specification of personal manager.
 Knowledge of material used & then uses which may
be gained from some catering journal adds etc.
 An ability to communicate & co-operation with other
people.
 Ability to make sound judgmental & guide decision
 Organizational abilities to prepare & carry out
efficient system work
 Honesty & integrity
MAIN DUTIES OF PURCHASE
MANAGER
 Responsibility for the management of purchase
(receiving storage)
 Purchasing of all commodities
 Purchasing continuity of supply of all items to user
dept.
 Finding cheaper & more efficient sources of supply
without compromising in quality
 Keeping up to date with all market being dealt with &
evaluating new products
 Research into products, market & price trends etc.
 Co ordaining with production dept. to standardize
commodities
IMPORTANCE OF PURCHASING
FUNCTION
Policies
 Determines what market requirement is aimed
at?
 Determines price to be paid for purchase &
prices that items are to be sold at,
 Determines the quality to be purchased,
Menu – determines the choice of items available
to customer
Volume forecasting – determines the quality to
be purchased,
Requisition-indicate the particular requirements
of each outlet,
PURCHASING PROCEDURE
 A requisition from authority member of staff
conforming the purchase manager of low stock level,
 The selection of source of supply
 Entering into contracts with the supplier by phone
rich writing negotiating the price to be paid and a
satisfactory delivery,
 The acceptance of goods order and the adjustment
of any discrepancy in quality of form of goods
delivered,
 The transfer of commodities to ordinary department
whatever, the type of establishment may be a sound
purchased policy should be implemented.
VARIOUS TYPE OF PURCHASING
SYSTEM USED ARE
Purchasing by contract-
There are two types:
 The specifics period contract
 Quantity contract or standing order
The specific period contract
Reduce time and labor
Advantage of budgeting and pricing
VARIOUS TYPE OF PURCHASING
SYSTEM USED ARE
Quantity contract
contract is either two parts -
 General conditions- period of contract
where deliveries are to be made. Invoice,
method of payment sample of
commodities.
 Particular specifications- in case of contract
purchasing over a period of time may
range from three months to a year, when a
supplier agrees to supply certain goods for
that period at a fixed price. Finally stable in
price, such as daily and bakery produce.
ADVANTAGES
 Continuity of supply at a fixed price.
 Time saving by eliminating price and
supply negotiating
 Avoiding the need to hold high stocks to
gain bulk buying discuss
 Avoiding over ordering of items
DISAVANTAGES
Inflexibility in choice of supplies:
 Advantages of specific and
special offers or price cuts may
be eliminate
 Suppliers may take customer for
granted
 Difficulty in changing suppliers in
case of inconsistency
PURCHASING BY DAILY MARKET
LIST OPEN MARKET QUOTATIONS
This method of purchasing to the
most widely used method. In general it
works best for most operation and it is the
recommended method.
According to this method, you get
prices from two or more suppliers per
product.it could seem logical to simply
select the favors whose quotations is
lowest price. It this method can be use for
perishable foods.
PURCHASING BY DAILY MARKET
LIST OPEN MARKET QUOTATIONS
The advantages of this system are-
 The purchase able to select the most
competitive price from different suppliers
 It makes the suppliers price quotation more
competitive
 It insure the availability of suppliers
 Suppliers only quote against your purchase
specification
 It assist the purchase in selecting the most
economic ordinary quantity
DAILY MARKET LIST
S.N.O ITEMS ON WANTE SUPPLI
FOOD D ER

A B C
DISADVANTAGES
 It may be time consuming
 It is impracticable for small
establishment due to the volume and
suppliers required making it uneconomic
for suppliers to quote or offer such a
service.
 Suppliers who offer a better service than
others may not be as competitive in
price thus the establishment may not
benefit such service.
PURCHASING BY
WEEKLY/FORNIGHTLY QUOTATION
LIST
Purchasing by cash and carry methods:

Against which money is used you purchase

committee or terms and market but survey is conducted
on the spot, it is generally uses for perishables.

PURCHASING BY PAID RESERVE:

This method is used for items which are not
available throughout the year and also. They could be
scarcity of the same. Therefor an advance payment is
made to the supplier for procuring the same either
frozen prawns.
TOTAL SUPPLY/ONE STOP
SHOPPING
In this method only one supplier is used for
getting all types of commodities. This system
is more prevalent abroad. Its advantage are:
 Less paper work
 Only one supplier is allowed tested for best
quality and delivery performance.
 It is more economical method, as you don’t
have to get in contract with no. of people
 Cost plus method it is applicable for
welfare sector of industry, in this method
cost plus overheads are only charged for.
SEALED BID METHOD OR
COMPETITIVE BID METHOD
It is used mostly by govt. institute,
which usually are obligated by govt.
procedure to take the lowest prices
offered. The request for seal bid is asked
from various favors and the farveyors who
submit to the lowest bid fulfilling
specification go to the order for the time
period. As long as the specifications are
followed exactly, the job to the lowest
bidder, no other factors are considered.
BLANK CHECK METHOD
 This is where you need commodity but you not know
the exact cost, there for you send a signed blank
check to the supplies. For this you must establish
special checking A\C with a specified minimum
balance in the account.
PURCHASING FROM VAN SALES:
 This method of purchasing is used n more rural
areas, by smaller establishments, in general local
suppliers woe vans or lorries carrying range of their
products and visit establishments a regular basis for
the caterer to make his purchases direct from the
van and pay or a monthly account the most common
types of trades who supply this service are fruit and
vegetable merchants broken and frozen food trades.
SPECICATIONS

It may be defined as the description

of a particular commodity in terms of its
size. Quality or condition and weight or
count specification, which are very
important in purchasing any product,
specially foods, represent the technical
language in which, the buyer
communicates the seller as to what is
actually needed.
REASONS FOR ESTABLISHING
SPECIFICATION ARE :
 It establishes a buying standard of a
commodity.
 Kit is because of the reason that a
standard product is available for kitchen
and restaurant to prepare for costumer.
 It informs the suppliers in written from what
is required and assist the supplier to be
competitive in his pricing.
 It provides detailed information to the
goods received clerk and store man at to
the standard of foods to accept.
FACTORS NECESSRAY IN
WRITING SPECIFICATION ARE
They should be clear concise, complete and
simple description:
 They should be based on management policy
and should be viewed on requirement.
 They should be based on list and objective
measurements that are recognize and
relatively easy to conduct.
 They should be accurate and revised to
increase then usefulness.
 They must be based on consideration of
technical advancements and improvements.
STANDARD PURCHASE SPECIFICATION
SHOULD HAVE THE FOLLOWING
INFORMATION
 The common trade of brand name of the
product .
 The name and size of the basic items.
 Weight, size or count.
 The ranges in weight, thickness or size.
 The degree of maturity or stage of ripening .
 Type of packaging desired.
 Special notes for commodity either meat.
STANDARD PURCHASE SPECIFICATION
SHOULD THE FOLLOWING INFORMATION
Since buying is a very specialized function the
person in charge should be aware of the various
aspects of food service system and should posses the
following necessary skills and experience.
 An awareness of market procedures.
 Knowledge of the items to be purchased and then
use in food service
 The capability of forecasting needs and responding
to the fluctuating market situation.
 An understanding of the various system with in food
service operation as well as their inter relationship.
STANDARD PURCHASE
SPECIFICATION SHOULD THE
FOLLOWING INFORMATION
 The capability of to understand and set
specifications understand test data and
experience in the proper use of such
specification.
 Knowledge of different grades and food
qualities.
 The capability of judging quality by object or
subjective evaluations.
 A decision making capability
 A knowledge of food processing food leveling,
nutritional and other related information.
STORING
Storage and store procedures are an
integral part of any food and beverage
control system. Therefore no matter how
efficient an organization purchasing
procedure may be, bad storage conditions
and procedures would have an adverse
effect on the standard of food or drink sold
. Eventually this would result in
organization failing to achieve their
required cost and profit target.
STORAGE OF MATERILAS AND
EQUIPMENT
The purpose of efficient
storage conditions is to maintain
materials or commodities in the
condition in which they were
purchased and for then to be
safe until they are issued to the
appropriate dept. for use and
sale to the customer.
CORRECT STORAGE
REQUIRMENTS OF
COMMODITIES
The different types of
commodities will require separate
storage conditions in order to maintain
or improve then condition and quality.
These commodities is split up into the
general categories of meats fish, fresh
fruit vegetable, frozen foods, tined
foods, dry goods and cleaning
material.
CORRECT STORAGE
REQUIRMENTS OF
COMMODITIES
Meats -All sizes, quarters or whole
carcasses of meat should be hanged in a cold
room at a temp. of 0* to 1*C with a space
between to the free circulation of air with drip
trays placed.
Poultry and game – of withdrawn
should be hanging at a temp. of 0* to -1*C
with the exception of version or rabbits which
should be hanging at a temp. of 3 *C to 4*C.
drawn poultry should be stored on slotted
shelves at 0 to 1 c and gave place or metal
trays at the save temp.
CORRECT STORAGE
REQUIRMENTS OF
COMMODITIES
Fish- wet fish should stored in a
separate special type of refrigerator with
perforated non rust trays allowing the fish
to drain and permitting easy cleaning of
refrigerator. Fish should be placed on
crushed ice on a wet cloth covered with
another cloth and crushed ice being stored
at a temp. of 1c, shell fish should be stored
for minimum period of time possible.
FRESH FRUIT AND VEGETABLE
All types of fresh fruit &
vegetables need careful storage
preferably a room where no sunlight,
the room should be dry, cold and sell
ventilated with bins for root vegetables,
fruit and vegetables deteriorate quickly
and be available to enable is stock
rotation by fruit and melons should be
refrigerator at 1to 2c.
DAIRY PRODUCT
Most dairy products with the exception
of cheeses should be stored either a
refrigerator or cold room at a temp. 0to 4c.
Milk should be stored in a container in which
either is delivered and kept covered because
it will absorb strong smells, especially those
of fish onion and cheese. Cheese should be
stored in a cool place which is dry and well
ventilated. Because of its strong smell,
cheese should be kept away from other items,
if whole cheese are to be stored for a period,
they should be rotated occasionally.
FROZEN FOODS
There are a great variety of frozen in
either an uncooked or cooked state and
these should be stored at a temp. at least
10c. The lower the temp. of a freezer
means foods can be kept for a longer time.
All foods should be kept frozen until
needed but time must be allowed for
defrosting before issuing, foods should be
kept on plastic coated trays in upright deep
freezers and a plastic type basket.
DRY GOODS
Are sugar, flour, pulses,
preserve foods such as jams,
pickle, dried fruits, tea, coffee,
bread etc. The condition of storage
for the same is dry, cool, and well
ventilated. They could be kept in
bins with lid. Some dry goods
require air tight lids either tea or
coffee and milk etc.
TINED ITEMS
Tinned foods should be stored
either a dry, well \ventilated store to
prevent them from resting blown
tins by gases should be discarded
or returned to supplier as
arrangement may be either bacteria
or tin platting being attached by
puncture through corrosion.
ESTABLISHING STANDARD FOR
PRICE
Having established purchase specifications to
that purchasing personnel know the appropriate quality
to buy, and inventory procedures so that they can
determine the quantity to buy, one can turn to the
question of price.
 Wholesalers
 Local producers
 Manufactures
 Packers
 Local farmers
 Retailers
 Cooperative associations
ESTABLISHING STANDARD FOR
PRICE
In most instances the foodservice
operator will deal with several of these
sources of supply to obtain the necessary
foods. Example, a restaurant may turn to a
local producer for dairy and bakery
products, a packer for canned meats, a
wholesaler for fresh meats, a different
wholesaler canned fruits and vegetables,
and local farmer for eggs
MEANS OF ABTAINING PRICE
QUOTATIONS
Today purchasing stewards have several
means of obtaining price quotations:
 Telephone
 Fax
 Quotation sheets obtained by mail
 Fax modem
 Information supplied by salespersons who
call on customers
 Direct computer links with purveyors via
the internet or dedicated telephone line.
PERISHABLES
Because prices for
perishables generally change
daily, it is necessary for the
steward to contact several
different suppliers by one or more
of the aforementioned means to
determine current prices each time
an order is to be placed.
NONPERISHABLES
Procedures used to obtain
competitive prices for
nonperishable. Sometime
stewards obtain nonperishable
from the same suppliers that
provides perishable products.
TRANING FOR PURCHASING

As everyone in the foodservice industry

knows, formal training programs for good
purchasers are not common. General food
purchasing courses are taught in many
schools, college, and universities and seminars
are conducted by such organizations as the
national restaurant association.
THE RELATIONSHIP BETWEEN
PRICE&VALUE
Businesses price products
in many different ways, but and
correct pricing provides better
profits and returns for their
shareholders. There are many
different tools and strategies
companies uses to figure out
how to price a service.
THE RELATIONSHIP BETWEEN
PRICE&VALUE
Value-of-service
 Value-of-service pricing is basing the price on the utility a
factors of the service provided. The hard part about this is
figuring out the utility a customer receives from provided.
Cost-of-service
 Cost-of-service pricing is pricing the service based on
how much it cost the company. Companies usually figure
out the profit s they want on a service and mark the
service up so they receive the profits they want.
RELATIONSHIP
 The two different pricing strategies are completely
unrelated because they are based on two different
variables. Sometimes they can lead to similar prices but
more often than not, they will be different
THE RELATIONSHIP BETWEEN
PRICE&VALUE
Tips
 It is best to use a combination of tools
strategies to price your product. You have
to see the environment you are in . Just
basing your strategy on one concept may
drive you out of business.
VENDOR SELECTION PROCESS
Vendor selection process, we can help
you find the right partner who meets your
needs and matches your strategy. We provide
assistance in selecting the following types of
vendors.
VENDOR SELECTION PROCESS
Vendor selection process, we can help
you find the right partner who meets your
needs and matches your strategy. We provide
assistance in selecting the following types of
vendors.
 Content management system (CMS)
vendors
 Customer relationship management (CRM)
vendors
 Call center software and outsourcing
vendors
THE TYPICAL PROCESS
Greystone manages the entire
vendor selection process while
providing strategic guidance and
education surrounding qualified
vendors capable of successfully
completing the required
specifications of the digital project.
Among other things greystone will .
THE TYPICAL PROCESS
 Provide education surrounding
qualified and reputable vendors for
your project
 Draft and distribute the project RFP
 Review and compare vendor
proposal
 Handle all logistics for on-site
demons
THE TYPICAL PROCESS
 A professional and experienced project
manager to handle all the details of the
process from start to final selection.
 Knowledge of and experience with the
vendors, what they are capable of and how
they price.
 Established and time-tested functional and
technical specifications that will be tailored to
meet your needs.
 A proven process for RFP development and
evaluation, including score sheets for
evaluating proposals and vendor
demonstrations.
CONTROL PROCESS AND
PURCHASING
Purchasing control was defined as a
process used by managers to direct, regulate,
and restrain the actions of people so that the
established goals of an enterprise may be
achieved. The control process was describe
as having four steps; establishing standards
and standard procedures, training staff to
follow those standards and standard
procedures, monitoring staff performance and
comparing it with established standards, and
taking remedial actions as need.
NON ALCOHOLICBEVERAGES
Nonalcoholic beverages include
those normally found listed in restaurant
menus under the ‘’beverage’’ category
coffee, tea, and milk, as well as a host of
others , some carbonated some not.
Carbonated nonalcoholic beverages
include seltzer , club ,soda , tonic, ginger
ale, and wide range of other flavored
beverages known as ‘’soda’’ or ‘’pop’’ in
various places.
NON ALCOHOLICBEVERAGES
RESPONSIBILITY FOR BEVERAGE
PURCHASING
The nature and size of an operation
often dictate who is responsible for
purchasing beverage. In small, owner
operated establishments, the responsibility is
normally that of the owner. In others, it may
be that of the manager. In some large
operations. Purchasing responsibility may be
delegated to a purchasing agent, a steward,
or a beverage manager.
NON ALCOHOLICBEVERAGES
THE PURPOSE OF BEVERAGE PURCHASING
CONTROLS
The primary purposes of beverage
purchasing controls are:
 To maintain an appropriate supply of
ingredients for producing beverage products
 To ensure that the quality of ingredients
purchase is appropriate for their intended use.
 To ensure that ingredients are purchase at
optimum prices as always the key to
successful control is establish suitable
standard standards and standard procedure.
THE PURPOSE OF BEVERAGE
PURCHASING CONTROLS
The primary purposes of beverage
purchasing controls are :
 To maintain an appropriate supply of
ingredients for producing beverage products
 To ensure that the quality of ingredients
purchase is appropriate for their intended use.
 To ensure that ingredients are purchase at
optimum prices as always the key to
successful control is establish suitable
standard standards and standard procedure.
ESTABLISHING STANDARDS FOR
BEVERAGE PURCHASING
 Quality
 Quantity
 Price
Alcoholic beverages purchased for bars may be
divided into two classes according to use: call brands
and pouring brands. A brands is one used if only
specific brand is requested by a customer a pouring
brand is one used whenever a customer does not
specify a call brand. If a customer simply orders as
‘’scotch soda’’ he or she would be given the pouring
brand. In contrast, if a specific brand of scotch is
ordered (Dewar’s White Label, for example) the
customer is given the call brand specifically
ESTABLISHING STANDARDS FOR
BEVERAGE PURCHASING
Quantity Standards
Because beverage product are not
highly perishable if stored properly,
beverages can be purchased far less
frequency than perishable foods. This is
not to say that beverages are
nonperishable how ever. Canned and
bottled beers should be used within
approximately three months of packaging
ESTABLISHING STANDARDS FOR
BEVERAGE PURCHASING
THE PRINCIPAL FACTORS USED TO ESTABLISH
QUANTITY STANDARDS FOR BEVERAGE
PURCHASING ARE:
 Frequency with management chooses to place
orders
 Storage space available
 Funds available for inventory purchase
 Delivery schedules set by purveyors
 Minimum order requirements set by purveyors
 Price discounts for volume orders
 Price specials available
 Limited availability of some items
ESTABLISHING STANDARDS FOR
BEVERAGE PURCHASING
STANDARD FOR PRICE
Assuming that quality standards have been established and
appropriate purchase quantities are known, the next step is to
ensure that all beverage purchases are made at the optimum
price any discussion of price standards is complicated
somewhat by laws that vary from state to state. In general,
states may be divided into two groups.
 License states, where beverage wholesalers ( and
sometimes manufactures and distributors as well ) are
permitted to sell alcoholic beverages directly to hotels,
restaurants, and similar operations
 Control state, where the state government actually sells
some or all alcoholic beverages through its own network
of stores ( or those that are franchised by the state) thus
exercising complete control over price.
ESTABLISHING STANDARDS FOR
BEVERAGE PURCHASING
 License states, where beverage
wholesalers ( and sometimes
manufactures and distributors as well ) are
permitted to sell alcoholic beverages
directly to hotels, restaurants, and similar
operations
 Control state, where the state government
actually sells some or all alcoholic
beverages through its own network of
stores ( or those that are franchised by the
state) thus exercising complete control
over price.
ESTABLISHING STANDARD PROCEDURES
FOR VEVERAGES PURCHASING
 Having established standards for
purchasing beverages, the next step
is to establish standard procedures.
In beverage purchasing, standard
procedures are needed.
 To determine order quantities
 To process orders
DETERMINING ORDER QUANTITIES
There are two basic
methods for determining order
method, fixed order dates. And
variable order quantities the
second, the perpetual order
method, uses variable order
dates and fixed reorder
quantities.
PERIODIC ORDER METHOD
 The periodic or method requires that order
dates be fixed so that there are equal
operating periods between order dates.
Ordering may be done weekly, or on any
other regular schedule, depending on the
decisions of management with respect to
such considerations as frequency of
ordering, storage space to be devoted to
beverage, and funds available for inventory
purchases, as well on purveyors delivery
schedules and the anticipated consumption
of beverage.
PERIODIC FOR METHOD
 Count the inventory ( the number of units on the
shelf)
 Subtract the inventory from the par stock figure on
shelf label
 Obtain the purchase quantity which is the result of
the previous subtraction referring to information
provided on the shelf label , if there were 24 units of
reiska vodka on the shelf, that number would be
subtracted from the par stock figure, 72, to determine
the proper order quantity 48 units, or four cases.
par stock 72
-current inventory 24
=purchase quantity 48
PERPETUAL ORDER METHOD
 The perpetual order method requires fixed
purchase quantities and variable order
dates its use depends on the establishment
of a perpetual inventory system for
beverages
 With paper perpetual inventory cards on
which all purchases and issues are
recorder carefully and in a timely manner.
Today, perpetual inventory records are
more likely to be in a computer database.
PERPETUAL ORDER METHOD
PROCESSING ORDERS
Whenever practical, it is advisable to
establish a purchasing routine that requires
formal written purchase orders. In most large
hotels and many large restaurants. Formal
purchase request serve as the basis for
ordering. In a large hotel, the purchasing
routine may be the following a wine steward,
as the person in charge of maintaining the
beverage inventory and stockroom, prepares
a purchase request, similar to that illustrated,
just after the first of the month
PROCESSING ORDERS
Quantity Item Bottle Purchase Suppliers
size unit
6 Old crow 750Ml Case A&C suppliers
bourbon
2 Beefeater gin 750Ml Case A&C suppliers

Requested by: J. Sneed Approved by: M. Morgan

Date: Oct. 1, 1995 Date: Oct. 1, 1995
PROCESSING ORDERS
Henry Hilson Hotel
New York, NY Date: Oct.
1,1995

To: A&C Suppliers

907 West 38th Street Order Number
C267
New York, NY
PLEASE SHIP THE SUPPLIES VIA : YOUR TRUCK

Quantity Purchase Bottle Item Unit Price Total

unit size amount
6 Case 750 ml Old crow bourbon $ 155.40 $ 932.40
2 Case 750 ml Beefeater gin $179.40 $ 358.80
Total $
1,291.20
ORDERED BY: H Morgan
DEVICES FOR MEASURING
STANDARD QUANTITIES
There are four measuring devices
commonly use by bartenders shot glasses,
jiggers, pourers, and automated dispensers.
The shot glass. In some establishments
bartenders are provided with small glasses,
called shot glasses that are use for measuring.
There are two kinds of shot glasses, plain and
lined. A plain shot glass holds a predetermined
quantity when filled to the rim. Plain shots
glasses are available in a number of size, from
fractions of an ounce to several ounces. In any
given bar, all such glasses should be the same
size.
POURER
A pourer is a device, fitted on top of a
bottle that measures the quantity poured
from the bottle limiting that quantity to a
predetermined amount. This another way
to control the quantity of liquor used in
preparing drinks. A number of different
types of pourers are available, but all
operate on the principle of controlling the
quantity poured each time a bottle is used.
 THANK YOU !!!!
GROUP 2 MEMBERS:
LOBRIDO, JOEL
MAGDAY, ROGELIO JR.
EUGENIO, MARK ANTHONY
GARILLO, CHRISTINE JOY
GERON, BENZ JEROLD
LAGUD, LORNA
LAMBINO, JOHNPAUL
MADRIAGA, RIZA
MAGBANUA, ALVIN
MIGUEL, JULIUS