Sweet Empanada (Mango)

No. of Units Produced per month 3,600

No. of Unit Produced per day 150
Direct Material cost per unit
Item Market Price Quantity per serving Price per Servings
Flour 57/kg 6.67g ₱ 0.38
White sugar 55/500g 3.33g ₱ 0.03
Milk 89/1pc 3.27g ₱ 0.59
Salt 15/ half kg 3.33g ₱ 0.17
Egg 45/5pcs 1.87g ₱ 0.30
Unsalted butter 35/2cups 3.03g ₱ 0.23
Malunggay leaves 10/half cup 0.79g ₱ 0.07
Flavored mango condense 44/1can 1.63g ₱ 0.29
Marshmallows 116/2 pack 3.33g ₱ 0.77
Oil 60/500ml 3.33ml ₱ 0.40
Direct Material cost per unit ₱ 3.23

Indirect Cost per unit

Packaging: Market Price Cost per unit
Cardboard box P30/5pcs ₱ 6.00
Plastic P34/200pcs ₱ 0.17
Logo sticker P168/100sheets ₱ 0.05
Total: ₱ 6.22

Total Materials Cost per unit

Direct Material cost per unit ₱ 3.23
Indirect Material cost per unit ₱ 6.22
Total Materials Cost per unit ₱ 9.45

Direct Material
Item Market Price Quantity Cost
Flour 57/kg 6.67g ₱ 57.00
White sugar 55/500g 3.33g ₱ 55.00
Milk 89/1pc 3.27g ₱ 89.00
Salt 15/ half kg 3.33g ₱ 15.00
Egg 45/5pcs 1.87g ₱ 45.00
Unsalted butter 35/2cups 3.03g ₱ 35.00
Malunggay leaves 10/half cup 0.79g ₱ 10.00
Flavored mango condense 44/1can 1.63g ₱ 44.00
Marshmallows 116/2 pack 3.33g ₱ 116.00
Oil 60/500ml 3.33ml ₱ 60.00
Cost per day ₱ 526.00
Multiply by no. of days per month ₱ 24.00
Cost per month ₱ 12,624.00
 Direct Labor cost per unit
No. of working
Employee No. of worker's Daily rate
days(month)
Cook 1 ₱ 570.00 24
Kitchen Staff 1 ₱ 428.00 24
Total
Divided by Monthly Production
Direct Labor cost per unit

Indirect Labor cost per unit

No. of working
Employee No. of worker's Daily rate
days(month)
Store Manager 1 ₱ 924.00 24
Cashier 1 ₱ 570.00 24
Total
Divided by Monthly Production
Indirect labor cost per unit

Manufacturing Overhead cost per unit

Rent 7,000
Electricity Bills 1,500
Water Bills 600
Depreciation 1,694
Total Manufacturing Overhead 10,794
Divided by Monthly Production 18,000
Manufacturing Overhead cost per unit 0.60
Add: Indirect Material cost per unit 0.17
Add: Indirect Labor cost per unit 0.66
Total Manufacturing Overhead cost per unit 1.43

Total Cost per unit (Mango)

Direct Material cost per unit ₱ 3.23
Direct Labor cost per unit ₱ 0.44
Manufacturing Overhead cost per unit ₱ 1.43
Total Cost per unit ₱ 5.11

Selling Price
Totall cost per unit ₱ 5.11
Mark up cost 95% 7.89
Selling price ₱ 13.00

Mark up Rate
Selling price ₱ 13.00
Less: Cost units ₱ 5.11
Total 7.89
Divided by cost units ₱ 5.11
Mark up Rate 154%
35

280
1.8666666667
 Labor cost Labor cost per product
₱ 13,680.00 ₱ 4,560.00
₱ 10,272.00 ₱ 3,424.00
₱ 7,984.00
18,000.00
0.44

Labor cost Labor cost per product

₱ 22,176.00 ₱ 7,392.00
₱ 13,680.00 ₱ 4,560.00
₱ 11,952.00
18,000.00
0.66

11500
 Sweet Empanada (Ube)
No. of Units Produced per month 3,600
No. of Unit Produced per day 150
Direct Material cost per unit
Item Market Price Quantity per serving Price per Servings
Flour 57/kg 6.67g ₱ 0.38
White sugar 55/500g 3.33g ₱ 0.03
Milk 89/1pc 3.27g ₱ 0.59
Salt 15/ half kg 3.33g ₱ 0.17
Egg 45/5pcs 1.87g ₱ 0.30
Unsalted butter 35/2cups 3.03g ₱ 0.23
Malunggay leaves 10/half cup 0.79g ₱ 0.07
Flavored ube condense 44/1can 1.63g ₱ 0.29
Marshmallows 116/2 pack 3.33g ₱ 0.77
Oil 60/500ml 3.33ml ₱ 0.40
Direct Material cost per unit ₱ 3.23

Indirect Cost per unit

Packaging: Market Price Cost per unit
Cardboard box P30/5pcs ₱ 6.00
Plastic P34/200pcs ₱ 0.17
Logo sticker P168/100sheets ₱ 0.05
Total: ₱ 6.22

Total Materials Cost per unit

Direct Material cost per unit ₱ 3.23
Indirect Material cost per unit ₱ 6.22
Total Materials Cost per unit ₱ 9.45

Direct Material
Item Market Price Quantity Cost
Flour 57/kg 6.67g ₱ 57.00
White sugar 55/500g 3.33g ₱ 55.00
Milk 89/1pc 3.27g ₱ 89.00
Salt 15/ half kg 3.33g ₱ 15.00
Egg 45/5pcs 1.87g ₱ 45.00
Unsalted butter 35/2cups 3.03g ₱ 35.00
Malunggay leaves 10/half cup 0.79g ₱ 10.00
Flavored mango condense 44/1can 1.63g ₱ 44.00
Marshmallows 116/2 pack 3.33g ₱ 116.00
Oil 60/500ml 3.33ml ₱ 60.00
Cost per day ₱ 526.00
Multiply by no. of days per month ₱ 24.00
Cost per month ₱ 12,624.00

Direct Labor cost per unit

Employee No. of worker's Daily rate No. of working Labor cost
days(month)
Cook 1 ₱ 570.00 24 ₱ 13,680.00
Kitchen Staff 1 ₱ 428.00 24 ₱ 10,272.00
Total
Divided by Monthly Production
Direct Labor cost per unit

Indirect Labor cost per unit

Employee No. of worker's Daily rate No. of working Labor cost
days(month)
Store Manager 1 ₱ 924.00 24 ₱ 22,176.00
Cashier 1 ₱ 570.00 24 ₱ 13,680.00
Total
Divided by Monthly Production
Indirect labor cost per unit

Manufacturing Overhead cost per unit

Rent 7,000
Electricity Bills 1,500
Water Bills 600
Depreciation 1,694
Total Manufacturing Overhead 10,794
Divided by Monthly Production 18,000
Manufacturing Overhead cost per unit 0.60
Add: Indirect Material cost per unit 0.17
Add: Indirect Labor cost per unit 0.66
Total Manufacturing Overhead cost per unit 1.43

Total Cost per unit (Ube)

Direct Material cost per unit ₱ 3.23
Direct Labor cost per unit ₱ 0.44
Manufacturing Overhead cost per unit ₱ 1.43
Total Cost per unit ₱ 5.11

Selling Price
Totall cost per unit ₱ 5.11
Mark up cost 95% 7.89
Selling price ₱ 13.00

Mark up Rate
Selling price ₱ 13.00
Less: Cost units ₱ 5.11
Total 7.89
Divided by cost units ₱ 5.11
Mark up Rate 154%
 35

280
1.866667

Labor cost per

Labor cost product
₱ 13,680.00 ₱ 4,560.00
₱ 10,272.00 ₱ 3,424.00
₱ 7,984.00
18,000.00
0.44

Labor cost per

Labor cost product
₱ 22,176.00 ₱ 7,392.00
₱ 13,680.00 ₱ 4,560.00
₱ 11,952.00
18,000.00
0.66

11500
 Sweet Empanada (Chocolate)
No. of Units Produced per month 3,600
No. of Unit Produced per day 150
Direct Material cost per unit
Item Market Price Quantity per serving Price per Servings
Flour 57/kg 6.67g ₱ 0.38
White sugar 55/500g 3.33g ₱ 0.03
Milk 89/1pc 3.27g ₱ 0.59
Salt 15/ half kg 3.33g ₱ 0.17
Egg 45/5pcs 1.87g ₱ 0.30
Unsalted butter 35/2cups 3.03g ₱ 0.23
Malunggay leaves 10/half cup 0.79g ₱ 0.07
Flavored chocolate condense 44/1can 1.63g ₱ 0.29
Marshmallows 116/2 pack 3.33g ₱ 0.77
Oil 60/500ml 3.33ml ₱ 0.40
Direct Material cost per unit ₱ 3.23

Indirect Cost per unit

Packaging: Market Price Cost per unit
Cardboard box P30/5pcs ₱ 6.00
Plastic P34/200pcs ₱ 0.17
Logo sticker P168/100sheets ₱ 0.05
Total: ₱ 6.22

Total Materials Cost per unit

Direct Material cost per unit ₱ 3.23
Indirect Material cost per unit ₱ 6.22
Total Materials Cost per unit ₱ 9.45

Direct Material
Item Market Price Quantity Cost
Flour 57/kg 6.67g ₱ 57.00
White sugar 55/500g 3.33g ₱ 55.00
Milk 89/1pc 3.27g ₱ 89.00
Salt 15/ half kg 3.33g ₱ 15.00
Egg 45/5pcs 1.87g ₱ 45.00
Unsalted butter 35/2cups 3.03g ₱ 35.00
Malunggay leaves 10/half cup 0.79g ₱ 10.00
Flavored mango condense 44/1can 1.63g ₱ 44.00
Marshmallows 116/2 pack 3.33g ₱ 116.00
Oil 60/500ml 3.33ml ₱ 60.00
Cost per day ₱ 526.00
Multiply by no. of days per month ₱ 24.00
Cost per month ₱ 12,624.00

Direct Labor cost per unit

Employee No. of worker's Daily rate No. of working
days(month)
Cook 1 ₱ 570.00 24
Kitchen Staff 1 ₱ 428.00 24
Total
Divided by Monthly Production
Direct Labor cost per unit

Indirect Labor cost per unit

Employee No. of worker's Daily rate No. of working
days(month)
Store Manager 1 ₱ 924.00 24
Cashier 1 ₱ 570.00 24
Total
Divided by Monthly Production
Indirect labor cost per unit

Manufacturing Overhead cost per unit

Rent 7,000
Electricity Bills 1,500
Water Bills 600
Depreciation 1,694
Total Manufacturing Overhead 10,794
Divided by Monthly Production 18,000
Manufacturing Overhead cost per unit 0.60
Add: Indirect Material cost per unit 0.17
Add: Indirect Labor cost per unit 0.66
Total Manufacturing Overhead cost per unit 1.43

Total Cost per unit (Chocolate)

Direct Material cost per unit ₱ 3.23
Direct Labor cost per unit ₱ 0.44
Manufacturing Overhead cost per unit ₱ 1.43
Total Cost per unit ₱ 5.11

Selling Price
Totall cost per unit ₱ 5.11
Mark up cost 95% 7.89
Selling price ₱ 13.00

Mark up Rate
Selling price ₱ 13.00
Less: Cost units ₱ 5.11
Total 7.89
Divided by cost units ₱ 5.11
Mark up Rate 154%
 35

280
1.866667

Labor cost per

Labor cost product
₱ 13,680.00 ₱ 4,560.00
₱ 10,272.00 ₱ 3,424.00
₱ 7,984.00
18,000.00
0.44

Labor cost per

Labor cost product
₱ 22,176.00 ₱ 7,392.00
₱ 13,680.00 ₱ 4,560.00
₱ 11,952.00
18,000.00
0.66

11500
 Sweet Empanada (Buko Pandan)
No. of Units Produced per month 3,600
No. of Unit Produced per day 150
Direct Material cost per unit
Item Market Price Quantity per serving Price per Servings
Flour 57/kg 6.67g ₱ 0.38
White sugar 55/500g 3.33g ₱ 0.03
Milk 89/1pc 3.27g ₱ 0.59
Salt 15/ half kg 3.33g ₱ 0.17
Egg 45/5pcs 1.87g ₱ 0.30
Unsalted butter 35/2cups 3.03g ₱ 0.23
Malunggay leaves 10/half cup 0.79g ₱ 0.07
Flavored buko pandan condense 44/1can 1.63g ₱ 0.29
Marshmallows 116/2 pack 3.33g ₱ 0.77
Oil 60/500ml 3.33ml ₱ 0.40
Direct Material cost per unit ₱ 3.23

Indirect Cost per unit

Packaging: Market Price Cost per unit
Cardboard box P30/5pcs ₱ 6.00
Plastic P34/200pcs ₱ 0.17
Logo sticker P168/100sheets ₱ 0.05
Total: ₱ 6.22

Total Materials Cost per unit

Direct Material cost per unit ₱ 3.23
Indirect Material cost per unit ₱ 6.22
Total Materials Cost per unit ₱ 9.45

Direct Material
Item Market Price Quantity Cost
Flour 57/kg 6.67g ₱ 57.00
White sugar 55/500g 3.33g ₱ 55.00
Milk 89/1pc 3.27g ₱ 89.00
Salt 15/ half kg 3.33g ₱ 15.00
Egg 45/5pcs 1.87g ₱ 45.00
Unsalted butter 35/2cups 3.03g ₱ 35.00
Malunggay leaves 10/half cup 0.79g ₱ 10.00
Flavored mango condense 44/1can 1.63g ₱ 44.00
Marshmallows 116/2 pack 3.33g ₱ 116.00
Oil 60/500ml 3.33ml ₱ 60.00
Cost per day ₱ 526.00
Multiply by no. of days per month ₱ 24.00
Cost per month ₱ 12,624.00

Direct Labor cost per unit

Employee No. of worker's Daily rate No. of working
days(month)
Cook 1 ₱ 570.00 24
Kitchen Staff 1 ₱ 428.00 24
Total
Divided by Monthly Production
Direct Labor cost per unit

Indirect Labor cost per unit

Employee No. of worker's Daily rate No. of working
days(month)
Store Manager 1 ₱ 924.00 24
Cashier 1 ₱ 570.00 24
Total
Divided by Monthly Production
Indirect labor cost per unit

Manufacturing Overhead cost per unit

Rent 7,000
Electricity Bills 1,500
Water Bills 600
Depreciation 1,694
Total Manufacturing Overhead 10,794
Divided by Monthly Production 18,000
Manufacturing Overhead cost per unit 0.60
Add: Indirect Material cost per unit 0.17
Add: Indirect Labor cost per unit 0.66
Total Manufacturing Overhead cost per unit 1.43

Total Cost per unit (Buko Pandan)

Direct Material cost per unit ₱ 3.23
Direct Labor cost per unit ₱ 0.44
Manufacturing Overhead cost per unit ₱ 1.43
Total Cost per unit ₱ 5.11

Selling Price
Totall cost per unit ₱ 5.11
Mark up cost 95% 7.89
Selling price ₱ 13.00

Mark up Rate
Selling price ₱ 13.00
Less: Cost units ₱ 5.11
Total 7.89
Divided by cost units ₱ 5.11
Mark up Rate 154%
 35

280
1.866667

Labor cost per

Labor cost product
₱ 13,680.00 ₱ 4,560.00
₱ 10,272.00 ₱ 3,424.00
₱ 7,984.00
18,000.00
0.44

Labor cost per

Labor cost product
₱ 22,176.00 ₱ 7,392.00
₱ 13,680.00 ₱ 4,560.00
₱ 11,952.00
18,000.00
0.66

11500
 Sweet Empanada (Coffee)
No. of Units Produced per month 3,600
No. of Unit Produced per day 150
Direct Material cost per unit
Item Market Price Quantity per serving Price per Servings
Flour 57/kg 6.67g ₱ 0.38
White sugar 55/500g 3.33g ₱ 0.03
Milk 89/1pc 3.27g ₱ 0.59
Salt 15/ half kg 3.33g ₱ 0.17
Egg 45/5pcs 1.87g ₱ 0.30
Unsalted butter 35/2cups 3.03g ₱ 0.23
Malunggay leaves 10/half cup 0.79g ₱ 0.07
Coffee Grounds 49/50g 1.63g ₱ 0.33
Marshmallows 116/2 pack 3.33g ₱ 0.77
Oil 60/500ml 3.33ml ₱ 0.40
Direct Material cost per unit ₱ 3.27

Indirect Cost per unit

Packaging: Market Price Cost per unit
Cardboard box P30/5pcs ₱ 6.00
Plastic P34/200pcs ₱ 0.17
Logo sticker P168/100sheets ₱ 0.05
Total: ₱ 6.22

Total Materials Cost per unit

Direct Material cost per unit ₱ 3.27
Indirect Material cost per unit ₱ 6.22
Total Materials Cost per unit ₱ 9.49

Direct Material
Item Market Price Quantity Cost
Flour 57/kg 6.67g ₱ 57.00
White sugar 55/500g 3.33g ₱ 55.00
Milk 89/1pc 3.27g ₱ 89.00
Salt 15/ half kg 3.33g ₱ 15.00
Egg 45/5pcs 1.87g ₱ 45.00
Unsalted butter 35/2cups 3.03g ₱ 35.00
Malunggay leaves 10/half cup 0.79g ₱ 10.00
Flavored mango conde 44/1can 1.63g ₱ 44.00
Marshmallows 116/2 pack 3.33g ₱ 116.00
Oil 60/500ml 3.33ml ₱ 60.00
Cost per day ₱ 526.00
Multiply by no. of days per month ₱ 24.00
Cost per month ₱ 12,624.00

Direct Labor cost per unit

Employee No. of worker's Daily rate No. of working Labor cost
days(month)
Cook 1 ₱ 570.00 24 ₱ 13,680.00
Kitchen Staff 1 ₱ 428.00 24 ₱ 10,272.00
Total
Divided by Monthly Production
Direct Labor cost per unit

Indirect Labor cost per unit

Employee No. of worker's Daily rate No. of working Labor cost
days(month)
Store Manager 1 ₱ 924.00 24 ₱ 22,176.00
Cashier 1 ₱ 570.00 24 ₱ 13,680.00
Total
Divided by Monthly Production
Indirect labor cost per unit

Manufacturing Overhead cost per unit

Rent 7,000
Electricity Bills 1,500
Water Bills 600
Depreciation 1,694
Total Manufacturing Overhead 10,794
Divided by Monthly Production 18,000
Manufacturing Overhead cost per unit 0.60
Add: Indirect Material cost per unit 0.17
Add: Indirect Labor cost per unit 0.66
Total Manufacturing Overhead cost per unit 1.43

Total Cost per unit (Coffee)

Direct Material cost per unit ₱ 3.27
Direct Labor cost per unit ₱ 0.44
Manufacturing Overhead cost per unit ₱ 1.43
Total Cost per unit ₱ 5.14

Selling Price
Totall cost per unit ₱ 5.14
Mark up cost 95% 7.86
Selling price ₱ 13.00

Mark up Rate
Selling price ₱ 13.00
Less: Cost units ₱ 5.14
Total 7.86
Divided by cost units ₱ 5.14
Mark up Rate 1.53
 35

280
1.866667

Labor cost per

Labor cost product
₱ 13,680.00 ₱ 4,560.00
₱ 10,272.00 ₱ 3,424.00
₱ 7,984.00
18,000.00
0.44

Labor cost per

Labor cost product
₱ 22,176.00 ₱ 7,392.00
₱ 13,680.00 ₱ 4,560.00
₱ 11,952.00
18,000.00
0.66

11500
 Depreciation
Amount Life Span Depreciation
Refrigirator 6,192 10 years 619
Stove 600 8 years 75
Gas 1000 1month 1,000
1,694