Name Business: Foodstagram LTD.

SM Department
Barcodes Name Tag Description
38173821 Kyowa KW-3309 Elect Microwave
2035391071351 Diet Scale500g/17oz Measuring Cup
2035100194500 Royal Crown CS-103 Chopping Board
2035103897453 KX 48/c47498 S/S Large
2035103275862 HW Taylor ES1 Grater
2038391423324 Serverware Plate
2037103790499 Potholderglovesk.Towel Set Potholder
2078100069249 SM supplies Calculator
20319487 3-Drawer_5l_15005 Filing Cabiner

National Bookstore
Barcodes Name Tag Description
2910288650003 VFOO OOL.Ntbk 1400L Journal
2911138380002 DBLA Copy Paper L 80GSM Bondpaper(long)
2911153470009 Cnon Copy Paper (short) 70gsm Bondpaper(short)
2910971317828 Ballpen #1423 Fcastell 0.5 Black Ballpen
2910971310009 Mgol Pencil with erase Pencil
2917457490002 Lnlf_M.Scissors3166 Scissor
2911056550006 Correctiontape#119016Donga5mv Correction Tape
2917063390000 Bbuy Stpl Wire No. 35 5000s Staple Wire
2910799880005 Stapler#330r w/remover #35 Stapler
2911349750007 Stke Adh Tape 12mmX40m Scotch Tape
2911287480004 Clip Foldback 1"12s PaperClip
2910602310002 SharpekerS12 3s Sharpener
2910075300005 Pucher#10283 2hole Medium Puncher
2910801810006 Ivory File Folder(L) Folder(long)
2917062910001 Ivory File Folder(S) Folder(short)
2911485280000 Env Brown L 200lbs Envelope(long)
2911317870003 Chlt Brown Env Short 200lbs Envelope(short)
2917945530005 ADV Record Book 200PP#9 Record Book

268MAll
Barcodes Name Tag Description
161100055110 C268 T-B TCL 38watts Flourescent Light
170000030074 ZC B209 Sponge 3in1 Scrub
161100037107 2A9288 Wall Clock Wall Clock
1700000119632 70cm Sq Table & 47cm Chairs Dining Set
1700000108674 ZC4Layer Multirack Filing Cabinet
17110108552 C-268 400g Dishwashing Paste lemon Cleaning Powder
1511000173389 PH-075Ceramics Hp Plate Plate
1700000053295 ZC 100772C Measures Spoon Measuring Spoon
161100056043 C-26BA70791 Cutting Eboard Chopping Board
161100055582 C-268 A500063 Grater Rect Shredder
 161100070446 C-268 Q551 Pizza Cutter Pizza Cutter
161100090059 CM oval tray Tray
161100078453 C-268 SF KWA 128 Oven Microwave Oven
161100081618 C-268 509 23*30 Trash Can Trash Can
161100065386 C-268 10-1022 Neco Pva Sponge Mop Mop
1700000003054 Zcastron Air Patrol 16" Wall Fan Wall Fan
161100060221 C-268 Pensonic lCD 2028 Crystal Cut Television
Amount
2,999.75
299.75
129.75
100.00
49.75
74.75
149.75
459.75
999.75

Amount
24.75
309.75
209.75
10.75
21.75
114.75
54.75
45.00
255.00
11.75
18.75
19.75
209.00
6.50
4.00
2.50
2.50
44.00

Amount
60.00
26.00
118.00
1170
838.00
43.00
17.00
65.00
103.00
51.50
 56.00
194.00
2,969.00
433.50
528.00
1,008.00
6,281.50
Table 3.5 Canvass of Raw Materials
ALTERNATIVE UNIT ALTERNATIVE UNIT
ITEM 1 PRICE 2 PRICE
Graham Crackers Jayniths Superm 28.00 Puregold-Calamb 31.40
All purpose cream Jayniths Superm 34.00 Puregold-Calamb 45.00
Tomato Sauce 1kg Jayniths Superm 73.50 Puregold-Calamb 75.70
Quick Melt Cheese 1.9Jayniths Superm 612.80 Puregold-Calamb ###
Bell Pepper Trade 4.00 Puregold-Calamb 5.50
Pepperoni Sm Supermarket 72.00 Trade 65.00
Sliced Mushroom Jayniths Superm 35.25 Puregold-Calamb 50.00

Table 3.6 Raw materials and their related cost

REQUIRE
REQUIRED D FOR 170 QUANTITY
ITEM UNIT
PER BOXES boxes PER PER YEAR
DAY
Graham Crackers 0.78 132.6 41,238.60 PACK
All purpose cream 25 0.25 42.5 13,217.50 GRAMS
Tomato Sauce 1kg 0.158 26.86 8,353.46 KG
Quick Melt Cheese 1.9 0.047 7.99 2,484.89 KG
Bell Pepper 1 170 52,870.00 PCS
Pepperoni 0.2 34 10,574.00 PACK
Sliced Mushroom (200 0.145 24.65 7,666.15 GRAMS
Total
 UNIT TOTAL
SOURCE
PRICE COST

28.00 ### Jayniths Supermart

34.00 449,395.00 Jayniths Supermart
73.50 613,979.31 Jayniths Supermart
612.80 ### Jayniths Supermart
4.00 211,480.00 Trade
65.00 687,310.00 Trade
35.25 270,231.79 Jayniths Supermart
###
Table 3.1 Canvass of appliances, equipment and supplies
ITEM ALTERNATIVE 1 UNIT PRICE
Appliances & Equipment:
Ceiling Fan 268 Mall 1,008.00
Exhaust Fan Puregold - Crossing 1,125.00
Fire Extinguisher Sm Calamba 2,450.00
Flourescent Light 268 Mall 60.00
Microwave Oven SM Department 2,999.75
Supplies:
Apron Trade 50.00
Chopping Board Japan Home Centre 88.00
Fork Puregold - Crossing 49.00
Glass Puregold - Crossing 55.00
Hairnet Mercado de Calamb 12.00
Kitchen Ware Puregold - Crossing 1,149.00
Knife Puregold - Crossing 729.75
Measuring cup SM Department 299.75
Pizza cutter Puregold - Crossing 169.75
Plastic Gloves Mercado de Calamb 55.00
Plate Puregold - Crossing 59.75
Pot Holder Puregold - Crossing 18.00
Shredder Trade 20.00
Spoon Puregold - Crossing 129.00
Tray (Stainless) Mercado de Calamb 165.00

Table 3.2 Appliances, equipment, supplies and their related cost

ITEM QUANTITY UNIT PRICE
Appliances & Equipment:
Ceiling Fan 1 1,008.00
Exhaust Fan 1 999.75
Fire Extinguisher 1 1,500.00
Flourescent Light 2 1,500.00
Microwave Oven 4 2,969.00

Supplies:
Apron 8 50.00
Chopping Board 8 88.00
Fork (dozen) 3 49.00
Glass 32 55.00
Hairnet 78 10.00
Kitchen Ware 2 850.00
Knife Set 1 729.75
Measuring cups 2 88.00
Pizza cutter 2 56.00
Plastic Gloves (box) 252 40.00
Plate 32 59.75
Pot Holder 8 18.00
Shredder 8 20.00
Spoon (dozen) 3 129.00
Tray (Stainless) 16 165.00
Total

Table 3.7 Packaging and their related cost

ITEM QUANTITY UNIT PRICE
Box with Design 41985 6.00
 ALTERNATIVE 2 UNIT PRICE

Acer Hardware - S 2,674.75

Acer Hardware - S 999.75
Lazada 1,500.00
Acer Hardware - S 1,500.00
268 Mall 2,969.00

Japan Home Centre 88.00

Acer Hardware - S 119.75
Japan Home Centre 88.00
Japan Home Centre 88.00
Trade 10.00
Trade 850.00
Japan Home Centre 88.00
268 Mall 65.00
268 Mall 56.00
Trade 40.00
Sm Department 88.00
Trade 20.00
268 Mall 51.50
Japan Home Centre 88.00
268 Mall 194.00

r related cost
TOTAL COST SOURCE

1,008.00 268 Mall

999.75 Acer Hardware - SM
1,500.00 Lazada
3,000.00 268 Mall
11,876.00 268 Mall
18,383.75

400.00 Trade
704.00 Japan Home Centre
147.00 Puregold - Crossing
1,760.00 Puregold - Crossing
780.00 Trade
1,700.00 Trade
729.75 Puregold - Crossing
 176.00 Japan Home Centre
112.00 268 Mall
10,080.00 Trade
1,912.00 Puregold - Crossing
144.00 Puregold - Crossing
160.00 Trade
387.00 Puregold - Crossing
2,640.00 Mercado de Calamba
21,431.75

TOTAL COST SOURCE

251,910.00 Twin Pack Corp.
Table 3.20 Annual Production Cost

PARTICULAR COST
Direct Materials 4,909,817.49
Direct Labor 343,008.12
Factory Overhead 425,364.84
Total Production Cost ###

Unit Cost and Unit Selling Pric

Unit Cost
Total Production Cost
Unit Cost=
Total No. of Units to be produced

5,678,190.45
=
52,870.00

Unit Cost= 107.40

Unit Selling Price

Mark up= Unit Selling Price - Unit Cost

= 179-107.14
Mark up= 71.60

Mark up Percentage= Mark up/Unit Cost

= 71.60/107.40
Mark up Percentage= 66.67%
Table 3.17 Equipment and appliance for dining area
ITEM ALTERNATIVE 1UNIT PRICEALTERNATIVE 2
Aircon Puregold - Cros 7,499.00 Acer Hardware
Ceiling Fan 268 Mall 1,008.00 Acer Hardware
Dining Set Puregold - Cros 6,396.00 Checkpoint Mall
Flourescent Light 268 Mall 60.00 Acer Hardware
Freezer Puregold - Cros 11,999.00 Checkpoint Mall
Television Puregold - Cros 7,499.00 268 mall
Wall Clock 268 Mall 118.00 Acer Hardware

Table 3.18 Equipment and appliances and their related cost

ITEM QUANTITY UNIT PRICE TOTAL COST
Aircon 1 7,499.00 7,499.00
Ceiling Fan 2 1,008.00 2,016.00
Dining Set 4 5,990.00 23,960.00
Flourescent Light 2 60.00 120.00
Freezer 1 11,999.00 11,999.00
Television 1 6,281.50 6,281.50
Wall Clock 1 118.00 118.00
Total 51,993.50
 UNIT PRICE
16,999.75
2,674.75
5,990.00
99.75
12,050.00
6,281.50
344.75

SOURCE
Puregold - Crossing
268 Mall
Checkpoint Mall
268 Mall
Puregold - Crossing
268 mall
268 Mall
Table 3.3 Canvass of cleaning supplies and materials
ITEM ALTERNATIVE UNIT1 PRICEALTERNATIVE 2
Cleaning Supplies:
Cleaning Powder Puregold - Cr 48.00 268 Mall
Dishwashing Liqui Puregold - Cr 206.00 Acer Hardware
Garbage bag(Roll) Puregold - Cr 49.00 Japan Home Cen
Garbage bin Mercado de C 100.00 268 Mall
Scrub 268 Mall 26.00 Acer Hardware
Cleaning Materials:
Broom Puregold - Cr 218.75 Acer Hardware
Dust fan Mercado de C 60.00 Japan Home Cen
Floor Map Puregold - Cr 345.00 Acer Hardware
Mat Puregold - Cr 50.00 Acer Hardware

Table 3.4 Cleaning supplies and materials and their related cost
ITEM QUANTITY UNIT PRICE TOTAL COST
Cleaning Supplies:
Cleaning Powder 54pcs 43.00 2,322.00
Dishwashing Liqui 54pcs 429.75 23,206.50
Garbage bag(Roll) 62 rolls 49.00 3,038.00
Garbage bin 3 pcs 100.00 300.00
Scrub 54pcs 26.00 1,404.00
Cleaning Materials:
Broom 1pcs 218.75 218.75
Dust fan 1pcs 60.00 60.00
Floor Map 1pcs 345.00 345.00
Mat 3pcs 50.00 150.00
Total 31,044.25
 UNIT PRICE

43.00
429.75
88.00
433.50
124.75

549.75
88.00
429.75
89.75

elated cost
SOURCE

268 Mall
Acer Hardware - SM
Puregold - Crossing
Mercado de Calamba
268 mall

Puregold - Crossing
Mercado de Calamba
Puregold - Crossing
Puregold - Crossing
Table 3.15 Canvass of Office Furniture and Equipment
ALTERNATIV ALTERNATIVE
DESCRIPTION E1 UNIT PRICE 2
Calculator SM Department 459.75 National Booksto
CCTV Lazada 5,200.00 PLDT
Ceiling Fan 268 Mall 1,008.00 Acer Hardware -
Computer Table Puregold - Cros 2,495.00 Waltermart
Computer with printAcer Store- SM 27,393.00 PC Express - SM
Flourescent Light 268 Mall 60.00 Acer Hardware -
Wall Clock 268 Mall 118.00 Acer Hardware -

Table 3.16 Office furniture and their related cost

ITEM QUANTITY UNIT PRICE TOTAL COST
Calculator 1pc 459.75 459.75
CCTV 1pc 5,200.00 5,200.00
Ceiling Fan 1set 1,008.00 1,008.00
Computer Table 1pc 2,495.00 2,495.00
Computer with print 1pc 23,974.00 23,974.00
Flourescent Light 1pc 60.00 60.00
Wall Clock 1pc 118.00 118.00
Total 33,314.75
 UNIT PRICE
599.00
11,500.00
2,674.75
3,205.20
23,974.00
99.75
344.75

SOURCE
SM Department
Lazada
268 Mall
Puregold - Crossing
PC Express - SM
268 Mall
268 Mall
Table 3.13 Canvass of Office Supplies
ITEM ALTERNATIVE 1 UNIT PRICE
Ballpen Genesaret School & Office 7.00
Bond paper (long) Genesaret School & Office 161.00
Bond paper (short) Genesaret School & Office 131.00
Correction tape Genesaret School & Office 15.00
Envelope Genesaret School & Office 1.50
Folder (long) Genesaret School & Office 4.50
Folder (short) Genesaret School & Office 3.75
Journal Genesaret School & Office 24.50
Official Receipt Barraquia Printing Press 70.00
Paperclips Genesaret School & Office 20.00
Pencil Genesaret School & Office 70.80
Printer Ink (Black) Inkrite 180.00
Printer Ink (Colored) Inkrite 200.00
Puncher Genesaret School & Office 135.00
Record Book Genesaret School & Office 78.00
Scissors Genesaret School & Office 20.00
Scotch tape Genesaret School & Office 14.00
Sharpener Genesaret School & Office 4.00
Staple wire Genesaret School & Office 40.00
Stapler Genesaret School & Office 295.00

Table 3.14 Related Cost of Office Supplies

ITEM QUANTITY UNIT PRICE
Ballpen 12 7.00
Bond paper (long) 4 161.00
Bond paper (short) 4 131.00
Correction tape 12 15.00
Envelope 12 1.50
Folder (long) 12 4.50
Folder (short) 12 3.75
Journal 4 24.50
Official Receipt 10 50.00
Paperclips (set) 2 20.00
Pencil (set) 12 21.75
Printer Ink (Black) 12 180.00
Printer Ink (Colored) 12 200.00
Puncher 1 135.00
Record Book 3 44.00
Scissors 1 20.00
Scotch tape 4 11.75
Sharpener 2 4.00
Staple wire (box) 4 40.00
Stapler 2 255.00
Total
 ALTERNATIVE 2 UNIT PRICE
National Bookstore- 10.75
National Bookstore- 309.75
National Bookstore- 209.75
National Bookstore- 54.75
National Bookstore- 2.50
National Bookstore- 6.50
National Bookstore- 4.00
National Bookstore- 24.75
Big J Printing Press 50.00
National Bookstore- 18.75
National Bookstore- 21.75
Ocatgon 200.00
Octagon 250.00
National Bookstore- 209.00
National Bookstore- 44.00
National Bookstore- 114.75
National Bookstore- 11.75
National Bookstore- 19.75
National Bookstore- 45.00
National Bookstore- 255.00

TOTAL COST SOURCE

84.00 Genesaret School & Office Supplies
644.00 Genesaret School & Office Supplies
524.00 Genesaret School & Office Supplies
180.00 Genesaret School & Office Supplies
18.00 Genesaret School & Office Supplies
54.00 Genesaret School & Office Supplies
45.00 Genesaret School & Office Supplies
98.00 Big J Printing Press
500.00 Genesaret School & Office Supplies
40.00 Genesaret School & Office Supplies
261.00 National Bookstore-SM
2,160.00 Inkrite
2,400.00 Inkrite
135.00 Genesaret School & Office Supplies
132.00 National Bookstore-SM
20.00 Genesaret School & Office Supplies
47.00 National Bookstore-SM
8.00 Genesaret School & Office Supplies
 160.00 Genesaret School & Office Supplies
510.00 National Bookstore-SM
8,020.00
Table 3.19 Estimated cost of electical or power consumption a day
ELECTRICAL DEVICESQUANTITY HOURS A DAY COST PER HOUR
Production area:
Ceiling fan 1 15 0.66
Exhaust fan 1 12 0.45
Flourescent light 2 15 0.50
Microwave Oven 4 12 7.63
Total
Selling Area:
Ceiling Fan 2 12 0.66
Aircon 1 12 7.20
Flourescent Light 2 12 0.50
Freezer 1 24 1.68
Television 1 8 0.47
Total
Office Area:
CCTV 1 24 0.23
Ceiling fan 1 12 0.66
Computer Printer 1 8 1.67
Dekstop Computer 1 8 0.66
Flourescent light 1 12 0.50
Total
Total cost per day

Estimated total yearly electrical expense

Production P396.54 x 311 days 123,323.94

Selling P158.32 x 311 days 49,237.52
Administrative P38.08 X 311 days 11,842.88
184,404.34

TOTAL AMOUNT OF WATER PER MONTH (20cum x 21 5,112.00

Production 20%
Selling 70%
Office 10%
Total 100%
COST PER DAY

9.90
5.40
15.00
366.24
396.54

15.84
86.40
12.00
40.32
3.76
158.32

5.52
7.92
13.36
5.28
6.00
38.08
592.94

1,022.40
3,578.40
511.20
5,112.00
Lessor: Denmark Building
Lessee: Graham Pizza Ltd.
Contract: 5 years
Monthly: 10,000
Total Amount: 600,000

Allocated
Percentage Monthly Yearly
Production 20% 2,000.00 24,000.00
Selling 70% 7,000.00 84,000.00
Office 10% 1,000.00 12,000.00
Total 100% 10,000.00 120,000.00
GRAHAM PIZZA
Lapsing

Production: Cost Lifespan Depreciation(Annual)

Equipment 18,383.75 5years 3,676.75
Total 18,383.75 3,676.75

Selling: Cost Lifespan Depreciation(Annual)

Equipment 28,033.50 5years 5,606.70
Furniture 23,960.00 3years 7,986.67
Total 51,993.50 17,331.17

Office: Cost Lifespan Depreciation(Annual)

Equipment 33,314.75 5years 6,662.95
Total 33,314.75 6,662.95
 Rate
Sales 9,463,730.00 100%
Cost of Sale 5,678,190.45 60%
Gross Profit 3,785,539.55 40%

Operating Expenses
Selling Expenses 356,695.40 4%
Administrative Expenses 248,533.68 3%
Income before tax 3,180,310.47 34%
Income tax (30%) 954,093.14 10%
Net Income 2,226,217.33 24%

distribution of partner (annually) 445,243.47

distribution of partner (monthly) 37,103.62
 GRAHAM PIZZA LTD.
SCHEDULE OF TAXES AND LICENSES
FOR THE YEAR 2018

Date Nature of Tax O.R. No. Amount

BIR Registration fee 500.00
SEC Fee 5,050.00
Barangay clearance ###
Corporate sedula 100.00
Fire Safety Inspection fee 100.00
Mayors Permit Fee 2,000.00
Health & Sanitary Fee 300.00
Garbage Fee 4,000.00
Business Plate 200.00
Business Plate Sticker 40.00

Grand Total ###

See accompanying Notes to Financial Statements
leasehold 150,000.00
raw materials 409,151.46
production supplies 42,424.25
payroll 79,807.27
selling supplies 31,044.25
selling equip 51,993.50
admin supplies 8,020.00
admin equip 33,314.75
others 33,778.84
ER 3,079.38
842,613.69
FOODSTAGRAM LTD
Address: Del Pilar St., Brgy 4, Calamba City

SEQ. MO. SALARY SSS

NO. POSITION RATE YEE YER TOTAL

1 Manager 400.00 10,400.00 381.50 783.50 1,165.00

2 Service Crew/ Cashier (1) 356.50 9,269.00 345.20 709.80 1,055.00

3 Service Crew/ Cashier (2) 356.50 9,269.00 345.20 709.80 1,055.00

4 Server 356.50 9,269.00 345.20 709.80 1,055.00

1,469.50 38,207.00 1,417.10 2,912.90 4,330.00

OFFICE 192,431.25
PRODUCTION 343,008.12
SELLING 171,504.06
 PHIC H D M F / PAG IBIG TAXABLE
YEE YER TOTAL YEE YER TOTAL INCOME

125.00 125.00 250.00 100.00 100.00 200.00 9,793.50

112.50 112.50 225.00 100.00 100.00 200.00 8,711.30

112.50 112.50 225.00 100.00 100.00 200.00 8,711.30

112.50 112.50 225.00 100.00 100.00 200.00 8,711.30

462.50 462.50 925.00 400.00 400.00 800.00 35,927.40

WITHHOLDING DEDUCTIONS OVERTIME SALARY PER NET
TAX MONTHLY DAY SALARY

exempt 606.50 218.75 618.75 14,874.50

exempt 557.70 194.96 551.46 13,222.56

exempt 557.70 194.96 551.46 13,222.56

exempt 557.70 194.96 551.46 13,222.56

- 2,279.60 803.63 2,273.13 54,542.18

Note
Total salary annually 706,943.43
ER contribution 3,775.40
Monthly payroll (gross) 58,911.95