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1 Month Expenses

The document provides expense details for the first 3 months of operations including rent, utilities, salaries, advertising and other operating costs. It also outlines the monthly operating costs, breakeven point, pricing and 3 month budgets for snacks, coffee and employee benefits. Total expenses for the first month were $431,990.59. Average operating costs per month were $280,696.15 and the breakeven point was calculated to be 9,356 customers per day. Pricing for snacks, coffee and services were determined by adding markups of 54%-110% to the calculated costs.

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Nicah Acojon
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113 views4 pages

1 Month Expenses

The document provides expense details for the first 3 months of operations including rent, utilities, salaries, advertising and other operating costs. It also outlines the monthly operating costs, breakeven point, pricing and 3 month budgets for snacks, coffee and employee benefits. Total expenses for the first month were $431,990.59. Average operating costs per month were $280,696.15 and the breakeven point was calculated to be 9,356 customers per day. Pricing for snacks, coffee and services were determined by adding markups of 54%-110% to the calculated costs.

Uploaded by

Nicah Acojon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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1STMONTH EXPENSES

Registration 25,000.00
Rent 40,000.00
Building Construction 66,800.00
Utilities 20,000.00
Product-Related expense 16,167.00
Uniform and Advertisement 23,000.00
Repairs and Renovation 14,600.00
Labor 35,000.00
Salary 175,507.44
Employers Share’s in Employee Benefits 15,916.15
Total 431,990.59

2nd month Expenses


Rent 40,000.00
Utilities 20,000.00
Advertisement 5,000.00
Product-Related expense 16,167.00
Repairs and Renovation 14,600.00
Salary 169,013.00
Employers Share’s in Employee Benefits 15,916.15
Total 280,696.15

3rd month Expenses


Rent 40,000.00
Utilities 20,000.00
Advertisement 5,000.00
Product-Related expense 16,167.00
Repairs and Renovation 14,600.00
Salary 169,013.00
Employers Share’s in Employee Benefits 15,916.15
Total 280,696.15

SERVICE COSTING
Operating Cost
Rent 40,000.00
Advertisement 5,000.00
Utilities 20,000.00
Product-Related expense 16,167.00
Repairs and Renovation 14,600.00
Salary 169,013.00
Employers Share’s in Employee Benefits 15,916.15
Average Operating Cost In a Month 280,696.15
Number of Days 30 days
Breakeven Point 9,356.54
Minimum Customers Per Day 60
Cost per Customer 155.94
Maximum Service Hours Per Customer (*4-6 hrs 6
according to survey)
Cost Per Hour 25.99
Mark-up 54%
Price per Hour 40.02
4 hours rate (with 15.43% mark-up per hour) 120.00
1 day rate (with mark-up per hour) 400.00

Nuts and Snacks Costing


Snacks Stock per Price per Box Monthly Budgeted 3 Months Budgeted Cost
Day Cost per Snack
Snackers 1 box P1,000.00 P30,000.00 P90,000.00
Nachos
Snackers 1 box P885.00 P26,550.00 P79,650.00
Cheese Rings
Snackers Cheesy 1 box P870.00 P26,100.00 P78,300.00
Puffs
Snackers Mini- 1 box P792.00 P23,760.00 P71,280.00
Choco Chip
Cookies
Total 4 boxes - P106,410.00 P319,230.00
Number of Days - - 30 days 90 days
Breakeven Point - - P3,547.00 P3,547.00
Expected 620 620
Servings (62
packs × 10
servings)
Cost per Serving P5.721 P5.721
Mark-up 110% 110%
Selling Price 12.01 P12.01

Costing of Coffee
Consumables/Supplies Costing Cost per Cup
Barista Choi Coffee, Choco, and Caramel P170.00 per kilo makes P1.70
Powder 100 cups
Barista Choi Paper Cups (6.5 oz) P210.00 for 300 pcs of P0.70
paper cups
Distilled Water (5 gallons) P25.00 per 5 gallons P0.17
make 150 cups of 120
ml
Electricity Consumption P11.00 per 100 cups P0.11
dispensed
Total Cost per Cup - P2.68
Mark-up - 90%
Selling Price - P5.09

3 Months Budgeted Cost For Coffee


Consumables/Supplies Costing Cost per Cup Monthly Budget 3 Months Budget
Barista Choi Coffee, P170.00 per P1.70 P5,100.00 P15,300.00
Powder kilo makes
100 cups
Barista Choi Choco P170.00 per P1.70 P5,100.00 P15,300.00
Powder kilo makes
100 cups
Barista Choi Caramel P170.00 per P1.70 P5,100.00 P15,300.00
Powder kilo makes
100 cups
Barista Choi Paper Cups P210.00 for P0.70 P6,300.00 P18,900.00
(6.5 oz) 300 pcs of
paper cups
Distilled Water (5 gallons) P25.00 per 5 P0.17 P1,500.00 P4,500.00
gallons make
150 cups of
120 ml
Electricity Consumption P11.00 per P0.11 P990.00 P2,970.00
100 cups
dispensed
Total - P2.96 P24,090.00 P72,270.00

Custodian

1st shift payment – P14,580.00 per month

2nd shift payment – P16,038.00 per month

Employer’s Share Employees’ Shares


SSS
Senior Staff ₱1,630.00 ₱800.00
Journeyman 1,590.00 780.00
Custodians 1,590.00 780.00
Cashiers 2,370.00 1,140.00
Maintenance 5,940.00 2,880.00
Guards 3,210.00 ₱16,330.00 1,560.00 ₱7,940.00
PhilHealth
Senior Staff ₱288.42 ₱288.42
Journeyman 812.79 812.79
Custodians 812.79 812.79
Cashiers 1,237.50 1,237.50
Maintenance 978.29 978.29
Guards 1,608.75 5,738.54 1,608.75 5,738.54

Pag-IBIG
Senior Staff ₱300.00 ₱300.00
Journeyman 300.00 300.00
Custodians 300.00 300.00
Cashiers 900.00 900.00
Maintenance 600.00 600.00
Guards 900.00 3,300.00 900.00 3,300.00
Grand Total ₱25,368.54 ₱16,978.54

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