SALARY AND BENEFITS CALCULATION

Monthly Annually
Salary (3,000 x 4) Q 3,385.00 Q 12,000.00 Q 144,000.00
Incentive bonus(250x4) Q 250.00 Q 1,000.00 Q 12,000.00
Holidays (15 days) Q - Q -
IGSS (12.67% from the monthly salary) 12.67% Q 1,520.40 Q 18,244.80
Christmas bonus (100% of one monthly salary) 100% Q 1,000.00 Q 12,000.00
14 Bonus (100% of one monthly salary) 100% Q 1,000.00 Q 12,000.00
Compensation (116.66% of one monthly salary) Q.3,948.94 116.66% Q 1,166.60 Q 13,999.20
Salary and benefits total Q 17,687.00 Q 212,244.00

Workers
Production Supervisor
Pacjing Supervisor
Costumer Service
Marketing
SALARY AND BENEFITS CALCULATION
 FIXED EXPENSES
Monthly Annually
SELLING: Distribution expense
Distribution expenses 450 Q 450.00 Q 5,400.00
Marketing (Social media Campaing)750 Q 750.00 Q 9,000.00
GENERAL: Rent
Property taxes Q - Q -
Rent Q 1,250.00 Q 15,000.00
Internet Q 300.00 Q 3,600.00
Supplies Q 450.00 Q 5,400.00
Utilities
Water Q 100.00 Q 1,200.00
Electricity Q 275.00 Q 3,300.00
Gas Q 125.00 Q 1,500.00
Equipment Q 600.00 Q 7,200.00

ADMINISTRATION
Salaries and benefits Q 17,687.00 Q 212,244.00

Overhead totals Q 21,987.00 Q 263,844.00

 VARIABLE COSTS/PRICE
Product or service # 1 = Fried Slices of plantain with flavor
A. Selling price

Variable Costs Unit quantity

Raw Materials Barbeque Flavor (1pound) 1/4 pound
Cheesee And Spice Flavor (1pound) 1/8 pound
Oil (1lit) 300 ml
Plantain (100 units) 1 unit (36 slice)
Packing box 1 unit(72slice)
Total

Salary
DIRECT LABOR Production supervisor Q 3,000.00
Packing supervisor Q 3,000.00
Total Q 6,000.00

INDIRECT MANUFACTURING EXP gas propane Q 125.00

Cutting machine Mantainance Q 150.00
Cutting Machine Depretiation Q 75.00
Total

B. Total cost per unit

C. Unit gross profit
D. Gross profit %

1 PLT -- 36 slc
12 plt -- 432 slc

Plantain 100 100 -- Q75 Oil litter

12 Plantains 12 -- Q 9
1 plantain 1 -- Q 0.75
E
Slices of plantain with flavor
Q 60.00

Cost Unit Cost

Q 13.20 Q 3.30
Q 39.62 Q 4.95
Q 13.81 Q 4.60
Q 75.00 Q 1.50
Q 0.50 Q 0.50
Q 142.13 Q 14.86

Salary & Benefits Unit Cost

Q 4,957.12
Q 4,957.12
Q 9,914.24 Q 7.75

Unit Cost
Q 0.10 125/1280 8 hours * 5 days= 40 * 8Pack/hour= 320 pac/hou
Q 0.12 150/1280
Q 0.06 75/1280
Q 22.87

Q 22.87
Q 37.13
0.38124618056 38.12%

1440 slc -- 1lit 1440 slc -- 200 ml

432 slc -- 300ml

9.6 Lt -- Q135.50 Barb 1lb -- Q13.20

1 lt -- Q13.81 Barb 250 mlg -- 3.30
300 ml -- Q4.14 Spice 1lb -- Q39.62
Spice 250 mlg -- 9.91
ys= 40 * 8Pack/hour= 320 pac/hour * 4workers = 1280
 INCOME STATEMENT
Monthly Annually
Revenue Q 76,800.00 Q 921,600.00

Less: Direct costs (variable)

Cost of goods sold Q 29,279.71 Q 351,356.48
Gross margin Q 47,520.29 Q 570,243.52

Less: Indirect costs (fixed and semi-varible)

Operating expenses/SG&A Q 21,987.00 Q 263,844.00
Selling
Selling expense
Distribution Expenses Q 450.00 Q 5,400.00
Marketing expenses Q 750.00 Q 9,000.00
General
Rent Q 1,250.00 Q 15,000.00
Property Taxes Q - Q -
Internet Q 300.00 Q 3,600.00
Supplies Q 450.00 Q 5,400.00
Utilities
Postal charges Q - Q -
Water Q 100.00 Q 1,200.00
Electricity Q 275.00 Q 3,300.00
Gas Q 125.00 Q 1,500.00
Computer equipment Q 600.00 Q 7,200.00
Administration
Salaries (non-sales) Q 12,000.00 Q 144,000.00
Benefits Q 5,687.00 Q 68,244.00
Operating income/EBIT Q 25,533.29 Q 306,399.52

Less: Other costs Q - Q -

Earning before tax (EBT) Q 25,533.29 Q 306,399.52

Less: Taxes
IVA (12%) Q 3,064.00 Q 36,767.94
ISR (8.33) Q 2,126.92 Q 25,523.08
Net profit/earnings after tax (EAT) Q 20,342.37 Q 244,108.50
 SALARY AND BENEFITS CALCULATION

Monthly
Salary (3,000 x 5) Q 3,000.00 Q 15,000.00
Incentive bonus(250x5) Q 250.00 Q 1,250.00
Holidays (15 days) Q -
IGSS (12.67% from the monthly salary) 12.67% Q 1,600.50
Christmas bonus (100% of one monthly salary) 100% Q 1,250.00
14 Bonus (100% of one monthly salary) 100% Q 1,250.00
Compensation (116.66% of one monthly salary) Q.3,948.94 116.66% Q 1,458.25
Salary and benefits total Q 21,808.75

FIXED EXPENSES

Monthly
SELLING: Distribution expense Q 4,000.00
Selling expenses(2700 digital promotion) Q 2,700.00
Marketing expenses 1300 Q 1,300.00
Selling / utilities
GENERAL: Rent Q 17,050.00
Property taxes Q 12,250.00
Supplies Q 2,300.00
Internet Q 250.00
Utilities Q 2,250.00

ADMINISTRATION
Salaries and benefits Q 21,808.75

Overhead totals Q 42,858.75

UNIT SELLING PRICE AND COST ANALYSIS

Product or service # 1 = Bag of fried slices of plantain with barba

A. Selling price 27

Variable cost
Raw Materials
Plantain 36 slices plantain 0.75
Oil 300 ml oil 4.14
Flavors of barbecue 200 mlg barbeque 2.64
Flavors of Spice or cheese 200 mlg spice 7.62

Labor 5
Indirect manufacturing cost 5

B. Total cost per unit 25.15

C. Unit gross profit 1.85
D. Gross profit % 0.0685185185185

PROFIT AND LOSS STATEMENT

Gross sales Q 76,800.00
(-)Variable costs/Costs of sales/cost of goods sold Q 29,279.71
Gross profit (Loss) Q 47,520.29
(-) Fixed expenses Q 21,987.00
Operating Profit (Loss) Q 13,500.00
Interest income Q -
Profit (Loss) Before Taxes Q 25,533.29
(-) Tax expenses Q 5,190.92
Net Profit (Loss) Q 20,342.37
 Workers
Annually Production Supervisor
Q 180,000.00 Pacjing Supervisor
Q 15,000.00 Negotiator
Q - Costumer Service
Q 19,206.00 Marketing
Q 15,000.00
Q 15,000.00
Q 17,499.00
Q 261,705.00

Annually
Q 48,000.00
Q 32,400.00
Q 15,600.00

Q 204,600.00
Q 147,000.00
Q 27,600.00
Q 3,000.00
Q 27,000.00

Q 261,705.00

Q 514,305.00

fried slices of plantain with barbacue or spice flavor

1 PLT -- 36 slc 1440 slc -- 1lit

12 plt -- 432 slc 432 slc -- 300ml

Plantain 100 100 -- Q75 Oil litter 9.6 Lt -- Q135.50

12 Plantains 12 -- Q 9 1 lt -- Q13.81
1 plantain 1 -- Q 0.75 300 ml -- Q4.14

6%
1440 slc -- 200 ml

Barb 1lb -- Q13.20

Barb 200 mlg -- 2.64
Spice 1lb -- Q39.62
Spice 200 mlg -- 7.62