Table 1.

Production Cost
Direct Cost
Raw Materials
Direct Labor

Php1,117.05
250.00

Cost per month

(x26 days)
Php29,043.30
6,500.00

Packaging
Total Direct Cost
Indirect Cost
Space Rental
Water consumption
Electric consumption
Communication cost
Total Indirect Cost
Total Production cost
Divided by the total number of bottles
Product cost per bottle

12.89
Php1,702.21

335.16
Php44,257.46

Php153.85
10.46
17.85
11.54
Php193.66
Php1,895.87
150
Php12.64

Php4,000.00
272.00
464.00
300.00
Php5036.00
Php49,293.46
3900
Php12.64

Table 2. Cost of Raw Materials

Raw Materials

Cost per batch

Unit

Roasted Coffee
Brown Sugar
Chocolate/Cocoa Powder

450 grams
2.07 kilos
2,250 grams

Creamer

2,250 grams

Purified Water
Total

52.5 L

Unit Costs
Php150.00/900g
55.00/k
60.00/300g
or 0.20/g
55.00/300g
or 0.183/g
1.25/ L

Total
Php75.00
113.85
450.00
412.50
65.70
Php1,117.05