Units Produced 75 pieces

Direct Materials

Ingredients Quantity Price Price per Unit

Beef 1/4 kilogram Php 190.00 2.53

Flour ½ cup 28.00 .37

Egg 2 pieces 14.00 .19

Baking powder 198 grams 100.00 1.33

Garlic 1/3 kilogram 35.00 .47

Soy Sauce 50 milliliters 25.00 .33

White Onion 3 pieces 60.00 .80

Tomato 5 pieces 10 .00 .13

Carrots 3 pieces 16 .00 .21

Sugar ½ kilogram 30 .00 .41

Oil 1liter 20.57 .27

Packaging

Wax paper 1 roll Php50.00 .67

Labeling

Printing 10 sheets Php20.00 .27

Sticker paper 10 sheets 28.00 .37

Total direct materials Php 626.57 Php 8.35

Direct labor No. of Worker

Purchasing 1 Php 5.00 .07

Food preparation 2 10.00 .26

Cooking 3 12.00 ..48

 Total Direct Labor Php 61.00 Php0.82

Manufacturing
Overhead

Utilities 1200 per month 17.14 0.23

Depreciation Expense 1040.00 per year 1.24 0.02

Total Manufacturing Php18.38 Php0.25

Overhead

Total Manufacturing Php705.95

Cost

Period Cost

Rent Expense 1500 per month 21.43 .28

Salaries Expense 2 workers 5.00 .13

Advertising Expense 600 per month 8.57 .12

Total Period Cost Php40.00 Php0.53

Total Product and Php745.95 Php9.95

Period Cost

Shawarmpia Selling Price=C x (100% + MRc)

C= Php745.95/ 75 units = 9.95 x (100% +35%)

= Php 9.95 = 9.95 x 135%

Markup Rate= 35% Selling Price= Php13.43 or Php14.00

Units Produced 50 pieces

Direct Materials

Ingredients Quantity Price Price per Unit

Egg 50 pieces Php 350.00 Php 7.00

Flour 2 kilograms 68.00 1.36

Cornstarch 1kilogram 39.00 .78

Salt 1/8 kilogram 20.00 .40

Oil 1liter 13.71 .27

Packaging

Plastic cup 75 pieces 50.00 1.00

Labeling

Printing 5 sheets 10.00 .20

Sticker paper 5 sheets 14.00 .28

Total direct Php 564.71 Php 11.29

materials

Direct labor No. of Worker

Purchasing 1 Php 5.00 .10

Food preparation 2 Php 10.00 .40

Cooking 3 Php 12.00 .72

Total Direct Labor Php 61.00 Php1.22

Manufacturing
Overhead

Utilities 1200 per month 11.43 0.23

Depreciation 1040.00 per .83 0.2

Expense year

Total Php12.26 Php.25

Manufacturing
Overhead
 Total Php637.97
Manufacturing Cost

Period Cost

Rent Expense 1500 per month 14.28 .29

Salaries Expense 2 workers 5.00 .20

Advertising Expense 600 per month 5.72 .11

Total Period Cost Php30 Php0.60

Total Product and Php667.97 Php13.36

Period Cost

Bulast-egg Selling Price=C x (100% + MRc)

C= Php667.97/ 50 units = 13.36 x (100% +30%)

= Php13.36 = 13.36 x 130%

Markup Rate= 30% Selling Price= Php17.37 or Php18.00

Units Produced 50 pieces

Direct Materials

Ingredients Quantity Price Price per Unit

Chicken 1 kilogram Php180.00 Php 3.60

Flour 2 kilograms 68.00 1.36

Salt 2 kilograms 20.00 .40

Black pepper 15 grams 20.00 .40

Oil 1liter 13.71 .27

Packaging

Paper box 50 piece Php 150.00 3.00

Labeling

Printing 5 sheets 10.00 .20

Sticker paper 5 sheets 14.00 .28

Total direct materials Php475.71 Php9.51

Direct labor No. of Worker

Purchasing 1 Php 5.00 .10

Food preparation 2 10.00 .40

Cooking 3 12.00 .72

Total Direct Labor Php61.00 Php1.22

Manufacturing
Overhead

Utilities 1200 per month 11.43 .23

Depreciation Expense 1040.00 per year .82 .02

Total Manufacturing Php12.25 Php0.25

Overhead

Total Manufacturing Pph548.96

 Cost

Period Cost

Rent Expense 1500 per month 14.28 .29

Salaries Expense 2 workers 5.00 .20

Advertising Expense 600 per month 5.71 .11

Total Period Cost Php30 Php0.60

Total Production and Php578.96 Php11.58

Period Cost

Na-gets Mo? Selling Price=C x (100% + MRc)

C= Php578.96/ 50 units = 11.58 x (100% +50%)

= Php11.58 = 11.58 x 150%

Markup Rate= 50% Selling Price= Php17.37 or Php18..00

 Traditional Shawarmpia Bulast-egg Na-gets Mo?
Costing (14,000 units) (14,000 units) (14,000 units)

Unit Total Unit Total Unit Total

Product Php14.00 Php196 000 Php18.00 Php252 000 Php18.00 Php252 000
Revenue

Product Cost

Direct Material 8.35 116 900 11.29 158 060 9.51 133 140

Direct Labor 0.82 11 480 1.22 17 080 1.22 17 080

Overhead 0.25 3 500 0.25 3 500 0.25 3 500

Period Cost .53 7 420 .60 8 400 .60 8 400

Net Income Php4.05 Php56 700 Php4.64 Php64 960 Php6.42 Php89 880

Traditional Shawarmpia Bulast-egg Na-gets Mo?

Costing (14,000 units) (14,000 units) (14,000 units)

Unit Total Unit Total Unit Total

Product Php14.00 Php196 000 Php18.00 Php252 000 Php18.00 Php252 000
Revenue

Product Cost

Direct Material 8.35 116 900 11.29 158 060 9.51 133 140

Direct Labor 0.82 11 480 1.22 17 080 1.22 17 080

Overhead 0.25 3 500 0.25 3 500 0.25 3 500

Period Cost .53 7 420 .60 8 400 .60 8 400

Net Income Php4.05 Php56 700 Php4.64 Php64 960 Php6.42 Php89 880
 Traditional Shawarmpia Bulast-egg Na-gets Mo?
Costing (14,000 units) (14,000 units) (14,000 units)

Unit Total Unit Total Unit Total

Product Php14.00 Php196 000 Php18.00 Php252 000 Php18.00 Php252 000
Revenue

Product Cost

Direct Material 8.35 116 900 11.29 158 060 9.51 133 140

Direct Labor 0.82 11 480 1.22 17 080 1.22 17 080

Overhead 0.25 3 500 0.25 3 500 0.25 3 500

Period Cost .53 7 420 .60 8 400 .60 8 400

Net Income Php4.05 Php56 700 Php4.64 Php64 960 Php6.42 Php89 880

Fryer Imarflex IDF-6000S Deep Fryer (Stainless) 5200 5 yrs

Revenue Php700 000
Less Expense
Product cost 408100
Direct Material 45640
Direct Labor
Overhead
Utilities Expense 14 400
Depreciation Expense 1040
Period Cost
Rent Expense 18000
Salaries Expense 8400
Advertising Expense 7200
Depreciation Expense