Documente Academic
Documente Profesional
Documente Cultură
Registration 25,000.00
Rent 40,000.00
Building Construction 66,800.00
Utilities 20,000.00
Product-Related expense 16,167.00
Uniform and Advertisement 23,000.00
Repairs and Renovation 14,600.00
Labor 35,000.00
Salary 175,507.44
Employers Share’s in Employee Benefits 15,916.15
Total 431,990.59
SERVICE COSTING
Operating Cost
Rent 40,000.00
Advertisement 5,000.00
Utilities 20,000.00
Product-Related expense 16,167.00
Repairs and Renovation 14,600.00
Salary 169,013.00
Employers Share’s in Employee Benefits 15,916.15
Average Operating Cost In a Month 280,696.15
Number of Days 30 days
Breakeven Point 9,356.54
Minimum Customers Per Day 60
Cost per Customer 155.94
Maximum Service Hours Per Customer (*4-6 hrs 6
according to survey)
Cost Per Hour 25.99
Mark-up 54%
Price per Hour 40.02
4 hours rate (with 15.43% mark-up per hour) 120.00
1 day rate (with mark-up per hour) 400.00
Costing of Coffee
Consumables/Supplies Costing Cost per Cup
Barista Choi Coffee, Choco, and Caramel P170.00 per kilo makes P1.70
Powder 100 cups
Barista Choi Paper Cups (6.5 oz) P210.00 for 300 pcs of P0.70
paper cups
Distilled Water (5 gallons) P25.00 per 5 gallons P0.17
make 150 cups of 120
ml
Electricity Consumption P11.00 per 100 cups P0.11
dispensed
Total Cost per Cup - P2.68
Mark-up - 90%
Selling Price - P5.09
Custodian
Pag-IBIG
Senior Staff ₱300.00 ₱300.00
Journeyman 300.00 300.00
Custodians 300.00 300.00
Cashiers 900.00 900.00
Maintenance 600.00 600.00
Guards 900.00 3,300.00 900.00 3,300.00
Grand Total ₱25,368.54 ₱16,978.54