Schedule 8: Production

Burger
18%
Population of students 1,671
Target customers (98%) 1,638
Estimated number of customers to serve (20%) 328
Number of days to operate in a week 6
Total number of sales per week 1,965
Multiply by number of weeks to operate 4
7,860
No. of months to operate 8
Sales volume per year 62,883 11,319
Total sales volume per year 11,319

Production Schedule Year 1

Burger 11,319
Nuggets 33,328
Fries 8,175
Shake 10,061
Total Production 62,883
Nuggets Fries Shake
53% 13% 16%

33,328 8,175 10,061

33,328 8,175 10,061

Year 2 Year 3 Year 4 Year 5

12,451 14,318 17,182 21,478
36,661 42,160 50,592 63,240
8,992 10,341 12,409 15,512
11,067 12,728 15,273 19,091
69,171 79,547 95,457 119,321
SUPPORTING SCHEDULES

SCHEDULE 1: RAW MATERIALS USED

Burger

Qty. Unit Description Cost/Unit

1 kg Squash 40/kg
1/2 kg Ground Pork 210/kg
1/8 kg Onion 80/kg
1/8 kg Garlic 90/kg
0.12 kg Salt 10/kg
0.45 kg Bread Crumbs 67/500g
4 pcs Egg 5/pc.
125 mL Oil 20/350mL
0.0092 kg Black Pepper 47/35g
48 pcs Buns 3/pc.
TOTAL

Nuggets

Qty. Unit Description Cost/Unit

1 1/2 kg Squash 40/kg
3/4 kg Chicken Breast 160/kg
1/8 kg Onion 80/kg
1/8 kg Garlic 90/kg
0.15 kg Salt 10/kg
1/2 kg Flour 30/kg
0.45 kg Bread Crumbs 67/500g
4 pcs Egg 5/pc
125 mL Oil 20/375mL
TOTAL

Fries

Qty. Unit Description Cost/Unit

2 1/2 kg Squash 40/kg
0.13 kg Crispy Fry 30/65g
 0.118 kg Bread Crumbs 67/500g
125 mL Oil 20/375mL

Shake

Qty. Unit Description Cost/Unit

2 1/2 kg Squash 40/kg
600 mL Evaporated Milk 26/370mL
740 mL Condensed Milk 42/300mL
0.9 kg Sugar 50/kg

Sauce for Burger and Nuggets

Qty. Unit Description Cost/unit

45.00 mL Worcestershire sauce 89/150mL

600.00 mL Mayonnaise 71/220mL
783.32 g Ketchup 26/320g.

Powder Flavoring for Fries

Qty. Unit Description Cost/unit

30.00 g Barbeque Powder 35/100g
30.00 g Cheese Powder 35/100g
30.00 g Sour Cream Powder 35/100g

Divide 3 since 1serving=1flavoring only

TOTAL

Cost of raw materials per unit

Cost of raw materials w/o dip per unit

Add: cost of Sauce or Flavoring
 TOTAL COST PER UNIT

SCHEDULE 2: DEPRECIATION OF PRODUCTION EQUIPMENT

QTY Description
1 Food Processor
1 Weighing Scale
1 Burner
2 Mixing Bowl
2 Frying Pan
1 Casserole
2 Measuring Cups
TOTAL

SCHEDULE 3: PRODUCTION SUPPLIES

QTY Description
1 Gasul
1 Food Tongs
2 Scraper
1 Spatula
4 Trays
2 Knife
4 Spoon
4 Fork
2 Chopping Board
2 Strainer
2 Egg Shaper
2 Apron
4 Pot Holder
3 boxes Plastic Gloves
2 Hairnet
1 Gas Regulator
TOTAL

SCHEDULE 4: DEPRECIATION EXPENSE OF STALL EQUIPMENT AND FURNITURES

QTY Description
1 Food Stall
1 Burger Grill with Deep Fryer
1 Blender
1 Freezer
 1 Ice Crusher
2 Wooden Tables
5 Plastic Chairs
1 Calculator
TOTAL

SCHEDULE 5: DIRECT LABOR

Direct Labor Rate/Day

Production Crew 1 365.00

Production Crew 2 365.00
TOTAL

SCHEDULE 6: 13TH MONTH PAY OF PRODUCTION CREWS

Direct Labor Rate/Day

Production Crew 1 365.00

Production Crew 2 365.00
TOTAL

SCHEDULE 7: COST OF PACKAGING

STICKER LOGO FOR PRODUCT PACKAGING

Cost of Logo Sticker/pack

Divided by the number of logo sticker per pack
Cost/Logo Sticker

PAPER BAGS FOR BURGER & FRIES

Cost of Paper Bags/pack

Divided by the number of paper bags per pack
Cost/Paper Bag
 PAPER PLATE FOR NUGGETS

Cost of Paper Plate/pack

Divided by the number of paper plates per pack
Cost/Paper Plate

CUPS FOR SHAKE

Cost of Plastic Cups/ pack

Divided by the number of cups per pack
Cost/Cup

TOTAL

SCHEDULE 8: PRODUCTION
Burger
18%
Population of students 1,671
Target customers (98%) 1,638
Estimated number of customers to serve (20%) 328
Number of days to operate in a week 6
Total number of sales per week 1,965
Multiply by number of weeks to operate 4
7,860
No. of months to operate 8
Sales volume per year 62,883 11,319
Total sales volume per year 11,319

Production Schedule Year 1

Burger 11,319
Nuggets 33,328
Fries 8,175
Shake 10,061
Total Production 62,883

SCHEDULE 9: COST PER UNIT

Raw Materials Used

Direct Labor
Overhead
Total Manufacturing Cost
Burger (18%)
Nuggets (53%)
Fries (13%)
Shake (16%)

Burger
Divide: Total Production
Cost per Cup

Nuggets
Divide: Total Production
Cost per Cup

Fries
Divide: Total Production
Cost per Cup

Shake
Divide: Total Production
Cost per Cup
 YEAR 1
Total
Cost Output/serving Cost/serving Production Total Cost
40.00 48 0.83 11,319 9,432.46
105.00 48 2.19 11,319 24,760.21
10.00 48 0.21 11,319 2,358.12
11.25 48 0.23 11,319 2,652.88
1.20 48 0.03 11,319 282.97
60.30 48 1.26 11,319 14,219.43
20.00 48 0.42 11,319 4,716.23
6.67 48 0.14 11,319 1,572.86
22.62 48 0.47 11,319 5,334.06
144.00 48 3.00 11,319 33,956.86
421.04 8.77 99,286.08

YEAR 1
Total
Cost Output/serving Cost/serving Production Total Cost
60.00 144 0.42 33,328 13,886.68
120.00 144 0.83 33,328 27,773.36
10.00 144 0.07 33,328 2,314.45
11.25 144 0.08 33,328 2,603.75
1.50 144 0.01 33,328 347.17
15.00 144 0.10 33,328 3,471.67
60.30 144 0.42 33,328 13,956.11
20.00 144 0.14 33,328 4,628.89
6.67 144 0.05 33,328 1,543.74
305 2.12 ###

YEAR 1
Total
Cost Output/serving Cost/serving Production Total Cost
100.00 35 2.86 8,175 23,356.57
60.00 35 1.71 8,175 14,013.94
 16.00 35 0.46 8,175 3,737.05
6.67 35 0.19 8,175 1,557.88
182.67 5.22 42,665.45

YEAR 1
Total
Cost Output/serving Cost/serving Production Total Cost
100.00 45 2.22 10,061 22,358.43
42.12 45 0.94 10,061 9,417.37
103.74 45 2.31 10,061 23,194.63
45.00 45 1.00 10,061 10,061.29
290.86 6.46 65,031.72

YEAR 1
Total
Cost Output/cup Cost/cup Production Total Cost

26.70 192 0.14 44,647 6,208.72

193.12 192 1.01 44,647 44,907.42
63.44 192 0.33 44,647 14,752.11
283.26 1.48 65,868.25

Total
Cost Output/cup Cost/cup Production Total Cost
10.50 35 0.30 8,175 2,452.44
10.50 35 0.30 8,175 2,452.44
10.50 35 0.30 8,175 2,452.44
31.50 0.90 7,357.32

10.50 0.30 2,452.44

1,514.05 345,829.74

YEAR 1
Burger Nuggets Fries
8.77 2.12 5.22
1.48 1.48 0.30
 10.25 3.59 5.52

Depreciation
Unit Cost Total Cost Useful Life Year 1 Year 2 Year 3
1,000.00 1,000.00 5 200.00 200.00 200.00
250.00 250.00 5 50.00 50.00 50.00
959.00 959.00 5 191.80 191.80 191.80
140.00 280.00 5 56.00 56.00 56.00
300.00 600.00 5 120.00 120.00 120.00
249.00 249.00 5 49.80 49.80 49.80
88.00 176.00 5 35.20 35.20 35.20
3,514.00 702.80 702.80 702.80

Unit Cost Total Cost Year 1 Year 2 Year 3

800.00 800.00 800.00 816.00 832.32
20.00 20.00 20.00 20.40 20.81
54.00 108.00 108.00 110.16 112.36
79.00 79.00 79.00 80.58 82.19
50.00 200.00 200.00 204.00 208.08
69.50 139.00 139.00 141.78 144.62
24.00 96.00 96.00 97.92 99.88
24.00 96.00 96.00 97.92 99.88
120.00 240.00 240.00 244.80 249.70
35.00 70.00 70.00 71.40 72.83
35.00 70.00 70.00 71.40 72.83
50.00 100.00 100.00 102.00 104.04
20.00 80.00 80.00 81.60 83.23
35.00 105.00 105.00 107.10 109.24
20.00 40.00 40.00 40.80 41.62
150.00 150.00 150.00 153.00 156.06
2,393.00 2,393.00 2,440.86 2,489.68

Depreciation
Unit Cost Total Cost Useful Life Year 1 Year 2 Year 3
11,376.00 11,376.00 5 2,275.20 2,275.20 2,275.20
6,250.00 6,250.00 5 1,250.00 1,250.00 1,250.00
700.00 700.00 5 140.00 140.00 140.00
5,000.00 5,000.00 5 1,000.00 1,000.00 1,000.00
 1,000.00 1,000.00 5 200.00 200.00 200.00
500.00 1,000.00 5 200.00 200.00 200.00
220.00 1,100.00 5 220.00 220.00 220.00
180.00 180.00 5 36.00 36.00 36.00
26,606.00 5,321.20 5,321.20 5,321.20

Monthly Annual
Year 1 Year 2 Year 3
Payment Payment

4,380.00 35,040.00 35,040.00 35,740.80 36,455.62

4,380.00 35,040.00 35,040.00 35,740.80 36,455.62
8,760.00 70,080.00 70,080.00 71,481.60 72,911.23

13th Month Pay

Monthly Annual
Payment Payment Year 1 Year 2 Year 3

4,380.00 35,040.00 2,920.00 2,978.40 3,037.97

4,380.00 35,040.00 2,920.00 2,978.40 3,037.97
70,080.00 2,920.00 2,978.40 3,037.97

3
ogo sticker per pack 24
0.13

20
aper bags per pack 50
0.40
 35
aper plates per pack 50
0.70

380
ups per pack 100
3.80

5.03 5.18 5.33 5.49 5.66

Nuggets Fries Shake

53% 13% 16%

33,328 8,175 10,061

33,328 8,175 10,061

Year 2 Year 3 Year 4 Year 5

11,885 13,073 15,034 18,041
34,994 38,494 44,268 53,122
8,584 9,442 10,858 13,030
10,564 11,621 13,364 16,037
66,027 72,630 83,524 100,229

Year 1 Year 2 Year 3 Year 4 Year 5

345,829.74 391,825.10 464,116.83 573,648.40 738,572.32
70,080.00 71,481.60 72,911.23 74,369.46 75,856.85
 6,015.80 6,122.06 6,230.45 6,341.00 6,453.76
421,925.54 469,428.76 543,258.51 654,358.86 820,882.93
75,946.60 84,497.18 97,786.53 117,784.59 147,758.93
223,620.54 248,797.24 287,927.01 346,810.20 435,067.95
54,850.32 61,025.74 70,623.61 85,066.65 106,714.78
67,508.09 75,108.60 86,921.36 104,697.42 131,341.27

Year 1 Year 2 Year 3 Year 4 Year 5

75,947 84,497 97,787 117,785 147,759
11,319 11,885 13,073 15,034 18,041
6.71 7.11 7.48 7.83 8.19

223,621 248,797 287,927 346,810 435,068

33,328 34,994 38,494 44,268 53,122
6.71 7.11 7.48 7.83 8.19

54,850 61,026 70,624 85,067 106,715

8,175 8,584 9,442 10,858 13,030
6.71 7.11 7.48 7.83 8.19

67,508 75,109 86,921 104,697 131,341

10,061 10,564 11,621 13,364 16,037
6.71 7.11 7.48 7.83 8.19
 YEAR 2
Total
Cost/servings Production Total Cost Cost/cup
0.86 12,451 10,686.98 0.88
2.25 12,451 28,053.32 2.32
0.21 12,451 2,671.74 0.22
0.24 12,451 3,005.71 0.25
0.03 12,451 320.61 0.03
1.29 12,451 16,110.62 1.33
0.43 12,451 5,343.49 0.44
0.14 12,451 1,782.05 0.15
0.49 12,451 6,043.49 0.50
3.09 12,451 38,473.12 3.18
9.03 112,491.13 9.31

YEAR 2
Total
Cost/cup Production Total Cost Cost/cup
0.43 36,661 15,733.61 0.44
0.86 36,661 31,467.21 0.88
0.07 36,661 2,622.27 0.07
0.08 36,661 2,950.05 0.08
0.01 36,661 393.34 0.01
0.11 36,661 3,933.40 0.11
0.43 36,661 15,812.27 0.44
0.14 36,661 5,244.54 0.15
0.05 36,661 1,749.05 0.05
2 79,906 2

YEAR 2
Total
Cost/cup Production Total Cost Cost/cup
2.94 8,992 26,462.99 3.03
1.77 8,992 15,877.80 1.82
 0.47 8,992 4,234.08 0.48
0.20 8,992 1,765.08 0.20
5.38 48,339.95 5.54

YEAR 2
Total
Cost/cup Production Total Cost Cost/cup
2.29 11,067 25,332.10 2.36
0.96 11,067 10,669.88 0.99
2.37 11,067 26,279.52 2.45
1.03 11,067 11,399.44 1.06
6.66 73,680.94 6.86

YEAR 2
Total
Cost/cup Production Total Cost Cost/cup

0.14 49,112 7,034.48 0.15

1.04 49,112 50,880.11 1.07
0.34 49,112 16,714.14 0.35
1.52 74,628.73 1.57

Total
Cost/cup Production Total Cost Cost/cup
0.31 8,992 2,778.61 0.32
0.31 8,992 2,778.61 0.32
0.31 8,992 2,778.61 0.32
0.93 8,335.84 0.95

0.31 2,778.61 0.32

391,825.10

YEAR 2
Shake Burger Nuggets Fries Shake
6.46 9.03 2 5.38 6.66
0.00 1.52 1.52 0.31 0.00
 6.46 10.55 3.70 5.68 6.66

Year 4 Year 5
200.00 200.00
50.00 50.00
191.80 191.80
56.00 56.00
120.00 120.00
49.80 49.80
35.20 35.20
702.80 702.80

Year 4 Year 5
848.97 865.95
21.22 21.65
114.61 116.90
83.84 85.51
212.24 216.49
147.51 150.46
101.88 103.91
101.88 103.91
254.69 259.78
74.28 75.77
74.28 75.77
106.12 108.24
84.90 86.59
111.43 113.66
42.45 43.30
159.18 162.36
2,539.47 2,590.26

Year 4 Year 5
2,275.20 2,275.20
1,250.00 1,250.00
140.00 140.00
1,000.00 1,000.00
 200.00 200.00
200.00 200.00
220.00 220.00
36.00 36.00
5,321.20 5,321.20

Year 4 Year 5

37,184.73 37,928.42
37,184.73 37,928.42
74,369.46 75,856.85

Month Pay

Year 4 Year 5

3,098.73 3,160.70
3,098.73 3,160.70
3,098.73 3,160.70
 YEAR 3 YEAR 4
Total Total
Production Total Cost Cost/cup Production Total Cost
14,318 12,658.73 0.91 17,182 15,646.18
14,318 33,229.15 2.39 17,182 41,071.24
14,318 3,164.68 0.23 17,182 3,911.55
14,318 3,560.27 0.26 17,182 4,400.49
14,318 379.76 0.03 17,182 469.39
14,318 19,083.03 1.37 17,182 23,586.62
14,318 6,329.36 0.46 17,182 7,823.09
14,318 2,110.84 0.15 17,182 2,609.00
14,318 7,158.51 0.51 17,182 8,847.92
14,318 45,571.41 3.28 17,182 56,326.27
133,245.75 9.59 164,691.74

YEAR 3 YEAR 4
Total Total
Production Total Cost Cost/cup Production Total Cost
42,160 18,636.46 0.46 50,592 23,034.66
42,160 37,272.91 0.91 50,592 46,069.32
42,160 3,106.08 0.08 50,592 3,839.11
42,160 3,494.34 0.09 50,592 4,319.00
42,160 465.91 0.01 50,592 575.87
42,160 4,659.11 0.11 50,592 5,758.67
42,160 18,729.64 0.46 50,592 23,149.83
42,160 6,212.15 0.15 50,592 7,678.22
42,160 2,071.75 0.05 50,592 2,560.69
94,648 2 116,985

YEAR 3 YEAR 4
Total Total
Production Total Cost Cost/cup Production Total Cost
10,341 31,345.42 3.12 12,409 38,742.93
10,341 18,807.25 1.87 12,409 23,245.76
 10,341 5,015.27 0.50 12,409 6,198.87
10,341 2,090.74 0.21 12,409 2,584.15
57,258.67 5.70 70,771.72

YEAR 3 YEAR 4
Total Total
Production Total Cost Cost/cup Production Total Cost
12,728 30,005.87 2.43 15,273 37,087.25
12,728 12,638.47 1.02 15,273 15,621.15
12,728 31,128.09 2.52 15,273 38,474.32
12,728 13,502.64 1.09 15,273 16,689.26
87,275.07 7.06 107,871.98

YEAR 3 YEAR 4
Total Total
Production Total Cost Cost/cup Production Total Cost

56,478 8,332.34 0.15 67,774 10,298.78

56,478 60,267.49 1.10 67,774 74,490.62
56,478 19,797.90 0.36 67,774 24,470.20
88,397.73 1.61 109,259.59

Total Total
Production Total Cost Cost/cup Production Total Cost
10,341 3,291.27 0.33 12,409 4,068.01
10,341 3,291.27 0.33 12,409 4,068.01
10,341 3,291.27 0.33 12,409 4,068.01
9,873.81 0.98 12,204.02

3,291.27 0.33 4,068.01

464,116.83 573,648.40

YEAR 3
Burger Nuggets Fries Shake
9.31 2 5.54 6.86
1.57 1.57 0.32 0.00
10.87 3.81 5.86 6.86
 YEAR 5
Total
Cost/cup Production Total Cost
0.94 21,478 20,144.46
2.46 21,478 52,879.22
0.23 21,478 5,036.12
0.26 21,478 5,665.63
0.03 21,478 604.33
1.41 21,478 30,367.78
0.47 21,478 10,072.23
0.16 21,478 3,359.09
0.53 21,478 11,391.69
3.38 21,478 72,520.07
9.87 212,040.62

YEAR 5
Total
Cost/cup Production Total Cost
0.47 63,240 29,657.13
0.94 63,240 59,314.25
0.08 63,240 4,942.85
0.09 63,240 5,560.71
0.01 63,240 741.43
0.12 63,240 7,414.28
0.47 63,240 29,805.41
0.16 63,240 9,885.71
0.05 63,240 3,296.88
2 150,619

YEAR 5
Total
Cost/cup Production Total Cost
3.22 15,512 49,881.53
1.93 15,512 29,928.92
 0.51 15,512 7,981.04
0.21 15,512 3,327.10
5.87 91,118.59

YEAR 5
Total
Cost/cup Production Total Cost
2.50 19,091 47,749.84
1.05 19,091 20,112.23
2.59 19,091 49,535.68
1.13 19,091 21,487.43
7.27 138,885.18

YEAR 5
Total
Cost/cup Production Total Cost

0.16 84,718 13,259.67

1.13 84,718 95,906.67
0.37 84,718 31,505.38
1.66 140,671.72

Total
Cost/cup Production Total Cost
0.34 15,512 5,237.56
0.34 15,512 5,237.56
0.34 15,512 5,237.56
1.01 15,712.68

0.34 5,237.56

738,572.32

YEAR 4 YEAR 5
Burger Nuggets Fries Shake Burger
9.59 7 5.70 7.06 9.87
1.61 1.61 0.33 0.00 1.66
11.20 8.68 6.03 7.06 11.53
 YEAR 5
Nuggets Fries Shake
2 5.87 7.27
1.66 0.34 0.00
4.04 6.21 7.27
NOTE 1: SALES
Schedule Year 1 Year 2
Burger
Sales Volume 8 11,319 11,885
Selling Price 15.00 16.00
Total 169,784.29 190,158.41

Nuggets
Sales Volume 8 33,328 34,994
Selling Price 6.00 7.00
Total 199,968.17 244,961.01

Fries
Sales Volume 8 8,175 8,584
Selling Price 15.00 16.00
Total 122,621.99 137,336.63

Shake
Sales Volume 8 10,061 10,564
Selling Price 20.00 21.00
Total 201,225.83 221,851.48

Total Sales 693,600.28 794,307.52

NOTE 2: RAW MATERIALS INVENTORY

Schedule
Raw Materials Inventory End- 1% of Raw Materials Used

Raw Materials Used 1

Multiply by
Raw Materials Invetory, end

NOTE 3: BOOK VALUE OF PRODUCTION EQUIPMENT

QTY Description
1 Food processor
1 Weighing Scale
1 Burner
2 Mixing Bowl
2 Frying Pan
1 Casserole
2 Measuring Cups
TOTAL
Less: Accumulated Depreciation
BOOK VALUE
NOTE 4: BOOK VALUE OF STALL EQUIPMENT AND FURNITURES

QTY Description
1 Food Stall
1 Burger Grill with Deep Fryer
1 Freezer
1 Ice Crusher
2 Wooden Tables
5 Plastic Chairs
1 Stand Fan
1 Calculator
TOTAL
Less: Accumulated Depreciation
BOOK VALUE

NOTE 5: COST OF GOOD SOLD

Raw Materials, Beg

Add: Raw Materials Purchased
Total Available For Use
Less: Raw Materials, End
Raw Materials Used
Direct Labor (Stall Crew)
Overhead
Depreciation of Production
Equipment
Production Supplies
13th Month Pay
Total Overhead
Cost of Goods Sold

Note 6: SSS/PAG-IBIG/PHILHEALTH PREMIUM

SOCIAL SECURITY SYSTEM

Owner/Manager
Stall crew
Production Crew 1
Production Crew 2
Total
 PAG-IBIG

Owner/Manager
Stall Crew
Production Crew 1
Production Crew 2
Total

PHILHEALTH

Owner/Manager
Stall Crew
Production Crew 1
Production Crew 2
Total

TOTAL PREMIUM

NOTE 7: SALARIES AND WAGES

Monthly
Position Rate/Day
Payment

Manager/Owner 400.00 9,600.00

Stall Crew 365.00 8,760.00
18,360.00

NOTE 8: 13TH MONTH PAY

Monthly
POSITION Rate/Day
Payment

Manager/Owner 400.00 9,600.00

Stall Crew 365.00 8,760.00
TOTAL 18,360.00

NOTE 9: STALL SUPPLIES

QTY Description Unit Cost

 2 Gasul 800.00
1 Gas regulator 150.00
1 Food Tongs 20.00
1 Spatula 79.00
3 Squeeze Bottle 25.00
2 Apron 50.00
2 boxes Plastic Gloves 35.00
2 Hairnet 20.00
1 Record Book 55.00
5 Ballpen 6.00
7,860 Logo Sticker 0.13
2,437 Paper Bags 0.40
4,166 Paper Plates 0.70
1,258 Plastic Cups 3.80
TOTAL

Note 10: Taxes and Licenses

Year 1
Business Tax
Gross Sale 693,600.28
Multiply by Percentage Tax 3%
Percentage Tax 20,808.01
 Year 3 Year 4 Year 5

13,073 15,034 18,041

17.00 18.00 19.00
222,247.64 270,619.19 342,784.30

38,494 44,268 53,122

8.00 9.00 10.00
307,950.98 398,411.58 531,215.44

9,442 10,858 13,030

17.00 18.00 19.00
160,512.19 195,447.19 247,566.44

11,621 13,364 16,037

22.00 23.00 24.00
255,657.42 307,369.94 384,880.62

946,368.22 1,171,847.90 1,506,446.81

Year 1 Year 2 Year 3 Year 4 Year 5

345,829.74 391,825.10 464,116.83 573,648.40 738,572.32

1% 1% 1% 1% 1%
3,458.30 3,918.25 4,641.17 5,736.48 7,385.72

Unit Cost Total Cost Useful Life Schedule Year 1

2,000.00 2,000.00 5
250.00 250.00 5
959.00 959.00 5
160.00 320.00 5
450.00 900.00 5
249.00 249.00 5
176.00 352.00 5
5,030.00 2 5,030.00
702.80
4,327.20
 Unit Cost Total Cost Useful Life Schedule Year 1
11,430.00 11,430.00 5
6,250.00 6,250.00 5
5,000.00 5,000.00 5
1,000.00 1,000.00 5
875.00 1,750.00 5
220.00 1,100.00 5
849.00 849.00 5
180.00 180.00 5
27,559.00 4 27,559.00
5,321.20
22,237.80

Schedule Year 1 Year 2 Year 3

0.00 3,458.30 3,918.25
349,288.04 391,825.10 464,116.83
349,288.04 395,743.35 468,758.00
3,458.30 3,918.25 4,641.17
1 345,829.74 391,825.10 464,116.83
5 70,080.00 71,481.60 72,911.23

2 702.80 702.80 702.80

3 2,393.00 2,440.86 2,489.68
6 2,920.00 2,978.40 3,037.97
6,015.80 6,122.06 6,230.45
421,925.54 469,428.76 543,258.51

Monthly Contribution Annual Contribution

Monthly Salary Employee Employer Total Employee

9,600.00 345.20 699.80 1,045.00 2,761.60

8,760.00 327.00 663.00 990.00 2,616.00
4,380.00 163.50 331.50 495.00 1,308.00
4,380.00 163.50 331.50 495.00 1,308.00
999.20 2,025.80 3,025.00 7,993.60
 Monthly Contribution Annual Contribution
Monthly Salary Employee Employer Total Employee

9,600.00 100.00 100.00 200.00 800.00

8,760.00 100.00 100.00 200.00 800.00
4,380.00 87.60 87.60 175.20 700.80
4,380.00 87.60 87.60 175.20 700.80
375.20 375.20 750.40 3,001.60

Monthly Contribution Annual Contribution

Monthly Salary Employee Employer Total Employee

9,600.00 137.50 137.50 275.00 1,100.00

8,760.00 137.50 137.50 275.00 1,100.00
4,380.00 137.50 137.50 275.00 1,100.00
4,380.00 137.50 137.50 275.00 1,100.00
550.00 550.00 1,100.00 4,400.00

1,924.40 2,951.00 4,875.40 15,395.20

Annual
Year 1 Year 2 Year 3
Payment

76,800.00 76,800.00 78,336.00 79,902.72

70,080.00 70,080.00 71,481.60 72,911.23
146,880.00 146,880.00 149,817.60 152,813.95

13th Month Pay

Annual
Payment Year 1 Year 2 Year 3

76,800.00 6,400.00 6,528.00 6,658.56

70,080.00 5,840.00 5,956.80 6,075.94
146,880.00 12,240.00 12,484.80 12,734.50

Total Cost Year 1 Year 2 Year 3

 1,600.00 1,600.00 1,632.00 1,664.64
150.00 150.00 153.00 156.06
20.00 20.00 20.40 20.81
79.00 79.00 80.58 82.19
75.00 75.00 76.50 78.03
100.00 100.00 102.00 104.04
70.00 70.00 71.40 72.83
40.00 40.00 40.80 41.62
55.00 55.00 56.10 57.22
30.00 30.00 30.60 31.21
982.55 982.55 1,002.20 1,022.24
974.69 974.69 994.18 1,014.06
2,916.20 2,916.20 2,974.53 3,034.02
4,779.11 4,779.11 4,874.70 4,972.19
11,871.55 11,871.55 12,108.98 12,351.16

Year 2 Year 3 Year 4 Year 5

794,307.52 946,368.22 1,171,847.90 1,506,446.81

3% 3% 3% 3%
23,829.23 28,391.05 35,155.44 45,193.40
 Depreciation
Year 2 Year 3 Year 4 Year 5

5,030.00 5,030.00 5,030.00 5,030.00

1,405.60 2,108.40 2,811.20 3,514.00
3,624.40 2,921.60 2,218.80 1,516.00
 Depreciation
Year 2 Year 3 Year 4 Year 5

27,559.00 27,559.00 27,559.00 27,559.00

10,642.40 15,963.60 21,284.80 26,606.00
16,916.60 11,595.40 6,274.20 953.00

Year 4 Year 5
4,641.17 5,736.48
573,648.40 738,572.32
579,384.89 745,958.04
5,736.48 7,385.72
573,648.40 738,572.32
74,369.46 75,856.85

702.80 702.80
2,539.47 2,590.26
3,098.73 3,160.70
6,341.00 6,453.76
654,358.86 820,882.93

Annual Contribution
Employer Total

5,598.40 8,360.00
5,304.00 7,920.00
2,652.00 3,960.00
2,652.00 3,960.00
16,206.40 24,200.00
Annual Contribution
Employer Total

800.00 1,600.00
800.00 1,600.00
700.80 1,401.60
700.80 1,401.60
3,001.60 6,003.20

Annual Contribution
Employer Total

1,100.00 2,200.00
1,100.00 2,200.00
1,100.00 2,200.00
1,100.00 2,200.00
4,400.00 8,800.00

23,608.00 39,003.20

Year 4 Year 5

81,500.77 83,130.79
74,369.46 75,856.85
155,870.23 158,987.64

Year 4 Year 5

6,791.73 6,927.57
6,197.45 6,321.40
12,989.19 13,248.97

Year 4 Year 5
 1,697.93 1,731.89
159.18 162.36
21.22 21.65
83.84 85.51
79.59 81.18
106.12 108.24
74.28 75.77
42.45 43.30
58.37 59.53
31.84 32.47
1,042.69 1,063.54
1,034.35 1,055.03
3,094.70 3,156.59
5,071.63 5,173.07
12,598.19 12,850.15
 KALABARKADA SNACK STATION
Income Statement
For the year ended Dec.31, 1st year- 5th year

Note Year 1
Sales 1 693,600.28
Less: Cost of Goods Sold 5 421,925.54
Gross Profit 271,674.74
Less: Operating Expenses
Salaries and Wages 7 146,880.00
Organizational Cost 1,170.00
SSS/PH/PAG-IBIG Premium Cost 6 23,608.00
Taxes and Licenses 10 20,808.01
Stall Supplies 9 11,871.55
Depreciation Expense-Stall Equipment and Furnitures 4 22,237.80
13th Month Pay 8 12,240.00
Rent Expense 16,000.00
Miscellaneous 4,000.00
Total 258,815.36
Net Income ( Net Loss) 12,859.38
 A SNACK STATION
e Statement
Dec.31, 1st year- 5th year

Year 2 Year 3 Year 4 Year 5

794,307.52 946,368.22 1,171,847.90 1,506,446.81
469,428.76 543,258.51 654,358.86 820,882.93
324,878.76 403,109.72 517,489.04 685,563.88

149,817.60 152,813.95 155,870.23 158,987.64

23,608.00 23,608.00 23,608.00 23,608.00

23,829.23 28,391.05 35,155.44 45,193.40
12,108.98 12,351.16 12,598.19 12,850.15
16,916.60 11,595.40 6,274.20 953.00
12,484.80 12,734.50 12,989.19 13,248.97
16,000.00 16,000.00 16,000.00 16,000.00
4,120.00 4,243.60 4,370.91 4,502.04
258,885.21 261,737.66 266,866.15 275,343.19
65,993.56 141,372.06 250,622.89 410,220.68
 KALABARKADA SNACK STATION
Balance Sheet
As of December 31 1st year-5th year

ASSETS Note Pre-Operating

Current Assets
Cash 66,241.00
Raw Materials Inventory
Prepaid Expense 1,170.00
Total Current Assets 67,411.00

Fixed Assets
Stall Equipment and Furniture 4 27,559.00
Production Equipment, net 3 5,030.00
Total Fixed Assets 32,589.00

TOTAL ASSETS 100,000.00

LIABILITIES AND OWNER'S EQUITY

Liabilities -

Owner's Equity
Capital Balance, Beg 100,000.00
Net Income (Loss)
Capital Balance, End 100,000.00

TOTAL LIABILITIES AND OWNER'S EQUITY 100,000.00

ALABARKADA SNACK STATION
Balance Sheet
of December 31 1st year-5th year

Year 1 Year 2 Year 3 Year 4 Year 5

82,836.08 154,393.68 301,066.82 556,618.40 971,213.85

3,458.30 3,918.25 4,641.17 5,736.48 7,385.72

86,294.38 158,311.93 305,707.99 562,354.89 978,599.57

22,237.80 16,916.60 11,595.40 6,274.20 953.00

4,327.20 3,624.40 2,921.60 2,218.80 1,516.00
26,565.00 20,541.00 14,517.00 8,493.00 2,469.00

112,859.38 178,852.93 320,224.99 570,847.89 981,068.57

- - - - -

100,000.00 112,859.38 178,852.93 320,224.99 570,847.89

12,859.38 65,993.56 141,372.06 250,622.89 410,220.68
112,859.38 178,852.93 320,224.99 570,847.89 981,068.57

112,859.38 178,852.93 320,224.99 570,847.89 981,068.57

-
 KALABARKADA SNACK STATION
Statement of Cash Flow
For the year ended December 31, 1st year to 5th ye
Note
Operating Activities
Net Income
Add: Depreciation Expense
(Increase) Decrease in current assets
Raw Materials Inventory
Prepaid Expense
(Increase) Decrease in current liabilities
Accounts Payable
Net Cash Provided by Operation
Investing Activities
Funds use for
Purchase of stall equipment and furniture 4
Purchase of Production equipment 3
Net Cash Provided by Investing
Financing Activities
Funds Provided by Financing Activities
Investment from the Owner
Net Cash
Cash Balance, Beg
Cash Balance, End
NACK STATION
Cash Flow
er 31, 1st year to 5th year
Pre-operating Year 1 Year 2 Year 3 Year 4

12,859.38 65,993.56 141,372.06 250,622.89

6,024.00 6,024.00 6,024.00 6,024.00

(3,458.30) (459.95) (722.92) (1,095.32)

(1,170.00) 1170

(1,170.00) 16,595.08 71,557.60 146,673.14 255,551.58

(27,559.00)
(5,030.00)
(32,589.00)

100,000.00
66,241.00 16,595.08 71,557.60 146,673.14 255,551.58
66,241.00 82,836.08 154,393.68 301,066.82
66,241.00 82,836.08 154,393.68 301,066.82 556,618.40
Year 5

410,220.68
6,024.00

(1,649.24)

414,595.45

414,595.45
556,618.40
971,213.85
 Year 1 Year 2
FIXED COST
Rent Expense 16,000.00 16,000.00
Misc. Expense 4,000.00 4,120.00
13th Month Pay 15,160.00 15,463.20
Depreciation Expense 6,024.00 6,024.00
SSS/PH/PAG-IBIG Premium Cost 23,608.00 23,608.00
Organizational Cost 1,170.00 -
Salaries and wages 146,880.00 149,817.60
Production Supplies 2,393.00 2,440.86
Stall Supplies 2,219.00 2,263.38
Total 217,454.00 219,737.04

VARIABLE COST
Sticker Logo 982.55 1,002.20
Paper Bags 974.69 994.18
Paper Plates 2,916.20 2,974.53
Plastic Cups 4,779.11 4,874.70
Taxes 35,049.45 43,060.75
Raw Materials Used 565,818.55 615,695.56
Total 610,520.55 668,601.91

Year 1 Year 2
BREAK-EVEN ANALYSIS

Total Variable Cost 610,520.55 668,601.91

Divide: Sales 693,600.28 794,307.52
0.88 0.84
1-CM 0.12 0.16
Total Fixed Cost 217,454.00 219,737.04
Divide: 0.12 0.16
Break-even in Sales 1,815,438.56 1,388,472.44

LIQUIDITY RATIO

Current Ratio
Total Assets 112,859.38 515,507.46
Total Liabilities - -
- -
LEVERAGE RATIO

Debt Ratio
Total Liabilities - -
Total Assets 112,859.38 178,852.93
- -

Equity Ratio
Total Equity 112,859.38 178,852.93
Total Assets 112,859.38 178,852.93
1.00 1.00

Debt to Equity Ratio

Total Liabilities - -
Total Equity 112,859.38 178,852.93
- -

PROFITABILITY RATIO

Gross Profit Margin

Gross Profit 271,674.74 324,878.76
Net Sales 693,600.28 794,307.52
0.39 0.41

Net Profit Margin

Net Profit 12,859.38 65,993.56
Net Sales 693,600.28 794,307.52
0.02 0.08

Cash Flow Margin

Cash Flow from Operation 16,595.08 71,557.60
Net Sales 693,600.28 794,307.52
0.02 0.09

Rate of Return on Assets

Net Profit 12,859.38 65,993.56
Total Assets 112,859.38 178,852.93
0.11 0.37
Year 3 Year 4 Year 5

16,000.00 16,000.00 16,000.00

4,243.60 4,370.91 4,502.04
15,772.46 16,087.91 16,409.67
6,024.00 6,024.00 6,024.00
23,608.00 23,608.00 23,608.00
- - -
152,813.95 155,870.23 158,987.64
2,489.68 2,539.47 2,590.26
2,308.65 2,354.82 2,401.92
223,260.34 226,855.34 230,523.52

1,022.24 1,042.69 1,063.54

1,014.06 1,034.35 1,055.03
3,034.02 3,094.70 3,156.59
4,972.19 5,071.63 5,173.07
45,213.78 54,374.83 57,093.57
652,945.14 692,448.32 734,341.44
708,201.44 757,066.52 801,883.25

Year 3 Year 4 Year 5

708,201.44 757,066.52 801,883.25

946,368.22 1,171,847.90 1,506,446.81
0.75 0.65 0.53
0.25 0.35 0.47
223,260.34 226,855.34 230,523.52
0.25 0.35 0.47
887,136.68 640,915.84 492,888.71

858,054.54 1,451,769.32 2,085,796.59

- - -
- - -
 - - -
320,224.99 570,847.89 981,068.57
- - -

320,224.99 570,847.89 981,068.57

320,224.99 570,847.89 981,068.57
1.00 1.00 1.00

- - -
320,224.99 570,847.89 981,068.57
- - -

403,109.72 517,489.04 685,563.88

946,368.22 1,171,847.90 1,506,446.81
0.43 0.44 0.46

141,372.06 250,622.89 410,220.68

946,368.22 1,171,847.90 1,506,446.81
0.15 0.21 0.27

146,673.14 255,551.58 414,595.45

946,368.22 1,171,847.90 1,506,446.81
0.15 0.22 0.28

141,372.06 250,622.89 410,220.68

320,224.99 570,847.89 981,068.57
0.44 0.44 0.42