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Table 29.

Cost of Raw Materials

Raw Year
Materials 2018 2019 2020 2021 2022
(Amount in Philippine Peso)
Beef 360,400.00 378,420.00 397,341.00 417,208.05 438,068.45
Vegetables 349,800.00 367,290.00 385,654.50 404,937.23 425,184.09
Condiments 97,732.00 102,618.60 107,749.53 113,137.01 118,793.86
Non-
Perishable 127,200.00 133,560.00 140,238.00 147,249.90 154,612.40
goods
TOTAL 935,132.00 981,999.60 1,030,983.03 1,082,539.19 1,136,658.80

The proponents assumed a 5% increase yearly to Sweet Potato Station Revenue and

used it to compute for the total price of raw materials for the following years.

Table 30. Direct Labor Cost

Section or Year
Function
Department 2018 2019 2020 2021 2022
(Amount in Philippine Peso)
Production Manager 172,800.00 176,256.00 179,781.12 183,376.74 187,044.27
Kitchen
115,200.00 117,504.00 119,854.08 122,251.16 124,696.18
Steward
Kitchen
115,200.00 117,504.00 119,854.08 122,251.16 124,696.18
Steward
Total 403,200.00 411,264.00 419,489.28 427,879.06 436,436.63

The proponents used a 2% as salary and wage increments to each of the employee

whether manager or kitchen steward.

Table 31. Cost of Depreciation


Year
Depreciation
2018 2019 2020 2021 2022
(Amount in Philippine Peso)
Depreciation
Expense-
1,036.80 1,036.80 1,036.80 1,036.80 1,036.80
Furniture and
Fixture
Depreciation
Expense-
Machineries 8,190.63 8,190.63 8,190.63 8,190.63 8,190.63
and
Equipment
Depreciation
Expense- 9,000.00 9,000.00 9,000.00 9,000.00 9,000.00
Kiosk
TOTAL 18,227.43 18,227.43 18,227.43 18,227.43 18,227.43

Straight-line method is what the proponents used to compute the yearly depreciation of

the fixed assets of Sweet Potato Station. Where the cost of the equipment/machineries/building

subtracted by the salvage value which is 10% of the cost. The difference will be divided to the

useful life of an asset in this case is 5 years.

Table 32. Rent and Utilities Expense


Rent and Year
Utilities
Expense 2018 2019 2020 2021 2022
(Amount in Philippine Peso)
Electricity,
Water Supply 276,000.00 289,800.00 304,290.00 319,504.50 335,479.73
and Rent
TOTAL 276,000.00 289,800.00 304,290.00 319,504.50 335,479.73

Table . Supplies Expense

Supplies Year
Expense 2018 2019 2020 2021 2022
(Amount in Philippine Peso)
Production
218,580.00 222,951.60 227,410.63 231,958.84 236,598.02
Supplies
Office
779.50 795.09 810.99 827.21 843.75
Supplies
Sanitary
30,933.00 31,551.66 32,182.69 32,826.34 33,482.87
Supplies
TOTAL 250,292.50 255,298.35 260,404.31 265,612.39 270,924.64

Table 33. Production Cost for 5 Years


Year
2018 2019 2020 2021 2022
(Amount in Philippine Peso)
Salary/Wages 403,200.00 411,264.00 419,489.28 427,879.06 436,436.63
Raw
935,132.00 981,999.60 1,030,983.03 1,082,539.19 1,136,658.80
Materials
Depreciation 18,227.43 18,227.43 18,227.43 18,227.43 18,227.43
Rent and
Utilities 276,000.00 289,800.00 304,290.00 319,504.50 335,479.73
Supplies
TOTAL 1,632,559.43 1,701,291.03 1,772,989.74 1,848,150.18 1,926,802.59