Chicken Bonk with Rice (Units produced: 40 pieces)

Direct Materials
Ingredients Quantity Unit Price Price
Chicken 3 kilograms Php170 per kg Php510.00
All-purpose flour ½ kilogram Php70 per kg Php35.00
Pepper 2 packs Php5 per pack Php10.00
Fish sauce 2 packs Php10 per pack Php20.00
Calamansi 1 kilogram Php35 per kg Php35.00
Curry Powder 2 packs Php75 per pack Php150.00
Oil 2 liters Php89 per liter Php178.00
Flavors: 50 grams Php70 per 50g Php70.00
 Garlic
 Honey
 Spicy
Rice 3 kilograms Php42 per kg Php126.00

Packaging
Chicken Bonk Holder 40 pcs. Php 4.50 Php 180
Labeling
Printing (mini flag) 2 sheets Php 3 per sheet Php 6
Mini Sticks (toothpicks) 50 pcs (1 pack) Php 10.75 per pack Php 10.75
Total direct materials Php 1,330.75
Direct labor No. of Worker Rate / Hour Time Cost

Purchasing 2 Php 4.00 2 hrs 16

Food preparation 1 Php 3.00 1 hr 3
Cooking 3 Php 8.00 3 hrs 72
Total Direct Labor Php 91
Manufacturing Overhead No. of Rates Cost
hours/days
Electricity 4 hrs Php 7.65/kwh Php 30.6
Water 30 days Php 400/ per month Php 13.33
Gas 30 days Php 443 for 6 kgs Php 14.77
Total Manufacturing Php 58.7
Overhead
Total Manufacturing Cost Php 1,480.52
Period Cost Quantity rate Cost
Advertising Expense 40 pcs Php .50 per sheet Php 20
Salaries Expense 2 Php 15 Php 15
Total Period Cost Php 35
Total Product and Period Php 1,515.52
Cost
Total cost per product Selling Price=C x (100% + MRc)
Chicken bonk with Rice = 37.88 x (100% +35%)
C = P 1,515.52 / 40 units = 37.88 x 135%
=Php 37.88 Selling Price= Php 49.24 or Php 49.24
Markup rate = 30 %
 Chicken Bonk without Rice (Units produced: 40 pieces)
Direct Materials
Ingredients Quantity Unit Price Price
Chicken 3 kilograms Php170 per kg Php510.00
All-purpose flour ½ kilogram Php70 per kg Php35.00
Pepper 2 packs Php5 per pack Php10.00
Fish sauce 2 packs Php10 per pack Php20.00
Calamansi 1 kilogram Php35 per kg Php35.00
Curry Powder 2 packs Php75 per pack Php150.00
Oil 2 liters Php89 per liter Php178.00
Flavors: 50 grams Php70 per 50g Php70.00
 Garlic
 Honey
 Spicy
Packaging
Chicken Bonk Holder 40 pcs. Php 4.50 Php 180
Labeling
Printing (mini flag) 2 sheets Php 3 per sheet Php 6
Mini Sticks (toothpicks) 50 pcs (1 pack) Php 10.75 per pack Php 10.75
Total direct materials Php 1,204.75
Direct labor No. of Worker Rate / Hour Time Cost

Purchasing 2 Php 4.00 2 hrs 16

Food preparation 1 Php 3.00 1 hr 3
Cooking 3 Php 8.00 2 hrs 48
Total Direct Labor Php 67
Manufacturing Overhead No. of Rates Cost
hours/days
Electricity 4 hrs Php 7.65/kwh Php 30.6
Water 30 days Php 400/ per month Php 13.33
Gas 30 days Php 443 for 6 kgs Php 14.77
Total Manufacturing Php 58.7
Overhead
Total Manufacturing Cost Php 1,480.52
Period Cost Quantity rate Cost
Advertising Expense 40 pcs Php .50 per sheet Php 20
Salaries Expense 2 Php 15 Php 15
Total Period Cost Php 35
Total Product and Period Php 1,365.45
Cost
Total cost per product Selling Price=C x (100% + MRc)
Chicken bonk with Rice = 34.13 x (100% +30%)
C = P 1,365.45 / 40 units = 34.13 x 130%
=Php 34.13 Selling Price= Php 44.36
Markup rate = 30 %
 Mojoster (Units produced: 40 pieces)
Direct Materials
Ingredients Quantity Unit Price Price
Potato 4 1/2kilograms Php89 per kg Php 350.00
Oil 2 liters Php89 per liter Php 178 .00
Crispy Fry 5 packs Php20 per pack Php100.00
Egg 12 pieces Php7 per pc Php 84.00
Packaging
Mojoster Holder 40 pcs. Php 2.5 Php 100
Labeling
Sticker paper (Logo) 3 sheets Php 12 per sheet Php 36
Total direct Php 848
materials
Direct labor No. of Worker Rate / Hour No. of Hours Cost
Purchasing 2 Php 4.00 1 hrs P8
Food preparation 1 Php 3.00 1 hr 3
Cooking 2 Php 8.00 2 hr 32
Total Direct Labor Php 43
Manufacturing No. of hours/days Rates Cost
Overhead
Electricity 4 hrs Php 7.65/kwh Php 30.6
Water 22 days Php 400/ per month Php 18.18
Gas 30 days Php 443 for 6 kgs Php 14.77
Total Php 63.55
Manufacturing
Overhead
Total Php 954.55
Manufacturing Cost
Period Cost Quantity rate Cost
Advertising Expense 40 pcs Php .50 per sheet Php 20
Salaries Expense 2 Php 15 Php 15
Total Period Cost 2 Php 15 Php 35
Total Product and Php 989.55
Period Cost

Total cost per product Selling Price=C x (100% + MRc)

Mojoster = 24.74 x (100% +30%)
C = Php 989.55/ 40 units = 24.74 x 130%
=Php 24.74 Selling Price= Php 32.16 or Php 32
Markup rate = 30 %
 Lemonster (Units produced: 50 pieces)
Direct Materials
Ingredients Quantity Unit Price Price
Lemon 40 pieces Php18 per piece Php720.00
Sugar 21 ½ kilograms Php48 per pack Php126.00
Water 1 gallon Php40.00 Php40.00
Ice 6 pcs Php 3 per pc Php 18.00
Packaging
Lemonster Cup 50 pcs. Php 1.50 Php 75
Labeling
Sticker paper 4 sheets Php 12 per Php 48
(Logo) sheet
Total direct Php 1,027
materials
Direct labor No. of Worker Rate / Hour No. of Hours
Purchasing 2 Php 2.00 1 hr P4
Food preparation 2 Php 5.00 2 hrs P 20
Total Direct Labor Php 24
Manufacturing No. of hours/days Rates Cost
Overhead
Water 30 days Php 400/ per Php 13.33
month
Total Php 1,064.33
Manufacturing
Cost
Period Cost Quantity rate Cost
Advertising 30 pcs Php .50 per sheet Php 15
Expense
Salaries Expense 2 Php 15 Php 15
Total Period Cost Php 30
Total Product and Php 1,094.33
Period Cost

Total cost per product Selling Price=C x (100% + MRc)

Lemonster = 21.89 x (100% +30%)
C = P 1,094.33 / 50 units = 21.89 x 130%
=Php 21.89 Selling Price= Php 28.46 or Php 28.50
Markup rate = 30 %