Professional Documents
Culture Documents
4.
5.
e of the business
BIGGER BETTER
4Bs BURGER BUNS
INGREDIENTS: QTY: UNIT PRICE: PRICE EACH:
TOTAL = ₱ 1,093.15
COST PRICE
(Per Burger)
C of 52 Burgers
Cost Price per burger =
Quantity of Burgers
₱
Cost per burger =1,093.15
52
= ₱ 21.02
25% OPERATING
EXPENSES
Operating Expense = 25% (Cost of 52 Burgers)
= .25 (1093.15)
Expense of 52 burgers = ₱ 273.29
Expense per burger = ₱ 273.29
= ₱ 5.26
Profit
= ₱ 1,891.15
Selling Price per Burger = ₱ 1,891.15
= ₱ 36.37
MARK-UP
MARK-UP = Selling Price – Cost
MU of 52 Burgers = ₱ 1,891.15 - ₱ 1,093.15
= ₱ 798
MU per Burger = ₱ 798
= ₱ 15.35
MARK-UP RATE
MARK-UP
RATE = X 100
MUR of 52 Burgers =
= 0.73 x 100
= 73%
MUR per Burger =
= 0.73 x 100
= 73%
TOTAL
Total Cost = Cost +COST
Expense
= ₱ 1,366.44
Ctotal per Burger = ₱ 1,366.44
= ₱ 26.28
SALE PRICE
SALE PRICE at 65%