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1.

2. BUYING AND SELLING


3.

4.

5.
e of the business

BIGGER BETTER
4Bs BURGER BUNS
INGREDIENTS: QTY: UNIT PRICE: PRICE EACH:

Burger Buns 52 pcs ₱ 20.00/6pcs = ₱ 3.33


Burger Patties 52 pcs ₱ 271.00/60pcs = ₱ 4.52
Burger wrapper 52 pcs ₱ 25.00/80pcs = ₱ 0.31
Onions 13 pcs ₱ 100.00/15pcs = ₱ 6.67
Tomatoes 13 pcs ₱ 100.00/18pcs = ₱ 5.56
Cabbage 1K ₱ 40.00/K = ₱ 40 (K)
Ketchup 1L ₱ 100.00/L = ₱ 100 (L)
Mayonnaise 1L ₱ 160.00/L = ₱ 160 (L)
Cheese 52 pcs ₱ 190.00/60pcs = ₱ 3.17
Oil 1L ₱ 45.00/L = ₱ 45 (L)
INGREDIENTS: QTY X PESOS EACH TOTAL

Burger Buns 52 pcs x 3.33 = ₱ 173.16


Burger Patties 52 pcs x 4.52 = ₱ 235.04
Burger wrapper 52 pcs x 0.31 = ₱ 16.12
Onions 13 pcs x 6.67 = ₱ 86.71
Tomatoes 13 pcs x 5.56 = ₱ 72.28
Cabbage 1K x 40 = ₱ 40.00
Ketchup 1L x 100 = ₱ 100.00
Mayonnaise 1L x 160 = ₱ 160.00
Cheese 52 pcs x 3.17 = ₱ 164.84
Oil 1L x 45 = ₱ 45.00

TOTAL = ₱ 1,093.15
COST PRICE
(Per Burger)

Cost Price of 52 burgers = ₱ 1,093.15

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
 

Profit = 48% (Cost of 52 Burgers)


= .48 (₱ 1,093.15)
Profit of 52 Burgers = ₱ 524.71
Profit per Burger = ₱ 524.71
= ₱ 10.09
SELLING PRICE
 

Selling Price = Cost + Expense + Profit


Selling Price of 52 Burgers = ₱ 1,093.15 + ₱ 273.29 + ₱ 524.71

= ₱ 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

Ctotal of 52 Burgers= ₱ 1,093.15 + ₱ 273.29

= ₱ 1,366.44
Ctotal per Burger = ₱ 1,366.44
= ₱ 26.28
SALE PRICE
SALE PRICE at 65%
 

Sale Price = Selling Price of 52 Burgers (65% MD)

Sale Price of 52 Burgers = ₱ 1,891.15 (65%)


= ₱ 1,891.15 (.65)
= ₱ 1,229.25
Sale Prce per Burger = ₱ 1,229.25
= ₱ 23.64
Mark down = 100 % - 65 %
 
35% MARKDOWN
MARK-DOWN = Selling Price (35%)
MD of 52 burgers = ₱ 1,891.15 (.35)
= ₱ 661.90
MD per Burger = ₱ 661.90
= ₱ 12.73
PROFIT OR LOSS AFTER MARK-DOWN
 

P/L after MARK-DOWN = Sale Price – Total Cost


P/L = ₱ 1,299.25 – ₱ 1,366.44
= ₱ -137.19 Loss (52 burgers)
= ₱ -137.19
= ₱ -2.64 Loss (per burger)
THE BEST STORIES
ARE LIKE
THE BEST BURGERS:
BIG, JUICY, AND
MESSY.

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