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COST PER UNIT (2020)

PINEAPPLE GUYABANO
DIRECT MATERIALS
Aloe Vera 16.00 16.00
Pineapple/Guyabano 21.60 22.80
Calamansi 3.00 3.00
Sugar 28.80 28.80
Jar 8.00 8.00
TOTAL DM 77.40
DIRECT LABOR
Production Workers 1.39

FACTORY OVERHEAD
Electricity 2.95 2.95
Water 0.60 0.60
Depr. Of machinery 0.51 0.51
Depr. Of Bldg 0.33 0.33
Indirect Labor 0.24 0.24
Employee's Share 0.12 0.12
Factory Supplies 0.03 0.03
LPG 0.22 0.22
TOTAL FOH 5.00

TOTAL COST PER UNIT 83.78


0)
GUYABANO

78.60

1.39

5.00

84.98
COST PER UNIT (2021)
PINEAPPLE GUYABANO
DIRECT MATERIALS
Aloe Vera 16.50 16.50
Pineapple/Guyabano 21.60 22.80
Calamansi 3.00 3.00
Sugar 28.80 28.80
Jar 8.00 8.00
TOTAL DM 77.90 79.10
DIRECT LABOR
Production Workers 1.39 1.39

FACTORY OVERHEAD
Electricity 2.95 2.95
Water 0.60 0.60
Depr. Of machinery 0.51 0.51
Depr. Of Bldg 0.33 0.33
Indirect Labor 0.24 0.24
Employee's Share 0.12 0.12
Factory Supplies 0.03 0.03
LPG 0.22 0.22
TOTAL FOH 5.00 5.00

TOTAL COST PER UNIT 84.28 85.48


COST PER UNIT (2022)
PINEAPPLE GUYABANO
DIRECT MATERIALS
Aloe Vera 17.02 17.02
Pineapple/Guyabano 21.60 22.80
Calamansi 3.00 3.00
Sugar 28.80 28.80
Jar 8.00 8.00
TOTAL DM 78.42 79.62
DIRECT LABOR
Production Workers 1.39 1.39

FACTORY OVERHEAD
Electricity 2.95 2.95
Water 0.60 0.60
Depr. Of machinery 0.51 0.51
Depr. Of Bldg 0.33 0.33
Indirect Labor 0.24 0.24
Employee's Share 0.12 0.12
Factory Supplies 0.03 0.03
LPG 0.22 0.22
TOTAL FOH 5.00 5.00

TOTAL COST PER UNIT 84.81 86.01


COST PER UNIT (2023)
PINEAPPLE GUYABANO
DIRECT MATERIALS
Aloe Vera 17.56 17.56
Pineapple/Guyabano 21.60 22.80
Calamansi 3.00 3.00
Sugar 28.80 28.80
Jar 8.00 8.00
TOTAL DM 78.96 80.16
DIRECT LABOR
Production Workers 1.39 1.39

FACTORY OVERHEAD
Electricity 2.95 2.95
Water 0.60 0.60
Depr. Of machinery 0.51 0.51
Depr. Of Bldg 0.33 0.33
Indirect Labor 0.24 0.24
Employee's Share 0.12 0.12
Factory Supplies 0.03 0.03
LPG 0.22 0.22
TOTAL FOH 5.00 5.00

TOTAL COST PER UNIT 85.34 86.54


COST PER UNIT (2024)
PINEAPPLE GUYABANO
DIRECT MATERIALS
Aloe Vera 18.11 18.11
Pineapple/Guyabano 21.60 22.80
Calamansi 3.00 3.00
Sugar 28.80 28.80
Jar 8.00 8.00
TOTAL DM 79.51 80.71
DIRECT LABOR
Production Workers 1.39 1.39

FACTORY OVERHEAD
Electricity 2.95 2.95
Water 0.60 0.60
Depr. Of machinery 0.51 0.51
Depr. Of Bldg 0.33 0.33
Indirect Labor 0.24 0.24
Employee's Share 0.12 0.12
Factory Supplies 0.03 0.03
LPG 0.22 0.22
TOTAL FOH 5.00 5.00

TOTAL COST PER UNIT 85.89 87.09