Equipment - Production Supplies-Production Unit Cost Qty

Frying Pan 990.00 Paper Towel 33.00 24

Frying Pan 810.00 Service Tissue 33.25 3
Battery Stove 1,529.00 Disposable Gloves 15.00 12
Small Pot 368.00 Sponge 15.00 6
Kitchen Weighing Scale 195.00 Aluminum Foil 20.00 4
Tray Strainer 458.00
Egg Strainer 48.00
Big Knife 166.00
Small Knife 94.00
Kitchen Scissor 40.00
Chopping Board 232.00
Wooden Laddle 224.00
Measuring spoon 76.00
Measuring Cup 150.00
Small Stainless Mixing Bowl 48.00
Large Stainless Mixing Bowl 180.00
Spoon 48.00
Fork 44.00
Stainless Round Plate 190.00
Heat Pad 70.00
Tupperware 536.00
Tong 68.00
Apron 225.00
Syrup Bottle 52.00
Sugar Canister 56.00
Tissue Holder 116.00
Total 7,013.00
Total Cost Equipment-Stores Supplies-Stores Unit Cost
792.00 Monoblock Chairs 240 Hairnet 30.00
99.75 Trash bin 121 Ballpen 100.00
180.00 Calculator 203 Receipt Book 11.00
90.00 Broom and Dust Pan 109.00 Record Book 49.00
80.00 Rags 150.00 Dishwashing Liquid 40.00
1,241.75 823.00 Hand soap 38.00
Garbage bag 49.00
Foil Plate 19.00
Dessert Fork 22.50
Qty Total Cost
4 120.00
4 400.00
12 132.00
4 196.00
4 160.00
4 152.00
6 294.00
200 3,800.00
200 4,500.00
9,754.00
Production
2017 2018 2019
Qty per year 19,200.00 30,240.00 31,680.00
Qty per month 2,400.00 2,520.00 2,640.00

Raw Materials Unit Cost Qty Total Cost

Saba 25 4 100.00
Tikoy 1 90 90.00
Jackfruit 1 96 96.00
Eggs 10 6 60.00
Brown Sugar 1 24 24.00
Brazilian Nuts 1 15 15.00
Palm Oil 1 55 55.00
Spring Roll Wrapper 2 40 80.00
Orange Concentrated Liquid 1 70 70.00
Bottle of Water 1 10 10.00
Butter 1 35 35.00
Freight 40.00
Total Cost of Direct Materials for 100 units 675.00
DM per unit 6.75

per month
2017 2018 2019
Direct Materials 16,200.00 17,860.50 19,646.55
Direct Labor 1,500.00 1,575.00 1,653.75
FOH
Gas 600.00 630.00 661.50
Electricity 1,000.00 1,050.00 1,102.50
Water 300.00 315.00 330.75
Equipment 7,013.00 with price adjustment of 5% each
Supplies 1,241.75 1,303.84 1,369.03
Total Product Cost 27,854.75 22,734.34 24,764.08
Product Unit Cost 11.61 9.02 9.38
Selling Price 15.00 15.75 16.54
Mark-up 3.39 6.73 7.16
%Mark-up 23% 43% 43%

per year
Direct Materials 129,600.00 214,326.00 235,758.60
Direct Labor 12,000.00 18,900.00 19,845.00
FOH
Gas 4,800.00 7,560.00 7,938.00
Electricity 8,000.00 12,600.00 13,230.00
 Water 2,400.00 3,780.00 3,969.00
Equipment 7,013.00 - -
Supplies 9,934.00 15,646.05 16,428.35
Total Product Cost 173,747.00 272,812.05 297,168.95
th price adjustment of 5% each year
Income Statement
2017 2018 2019
Qty Produced 19,200.00 30,240.00 31,680.00
Unit Cost 11.61 9.02 9.38
Selling Price 15.00 15.75 16.54

Sales 288,000.00 476,280.00 523,908.00

Less: Cost of Goods Sold 173,747.00 272,812.05 297,168.95
Gross Margin 114,253.00 203,467.95 226,739.05
Less: Administrative and Selling Expenses
Advertising Expense 909.00
Utilities Expense 10,400.00 16,380.00 17,199.00
Rent Expense 5,940.00 8,910.00 8,910.00
Taxes and Licenses 460.00 400.00 400.00
Equipment - Store 823.00
Supplies - Store 9,754.00 10,241.70 10,753.79
Salaries Expense 12,000.00 12,600.00 13,230.00
Other Percentage Tax 8,640.00 14,288.40 15,717.24
Income before Income Tax 65,327.00 140,647.85 160,529.02
Income Tax 19,598.10 42,194.36 48,158.71
Net Income 45,728.90 98,453.50 112,370.32
Balance Sheet
2017 2018 2019
Assets
Cash 25,000.00 30,000.00 35,000.00
Petty Cash Fund 5,000.00 5,000.00 5,000.00

TOTAL ASSETS 30,000.00 35,000.00 40,000.00

Liabilities and OE
Joyce, Capital 10,000.00 11,666.67 13,333.33
Grace, Capital 10,000.00 11,666.67 13,333.33
Allyssa, Capital 10,000.00 11,666.67 13,333.33
Total OE 30,000.00 35,000.00 40,000.00

TOTAL L&OE 30,000.00 35,000.00 40,000.00

- - -

CHANGES IN OE

2017
Changes in OE Joyce, Capital Grace, Capital Allyssa, Capital
Investment 16,000.00 16,000.00 16,000.00 48,000.00
Net Income 15,242.97 15,242.97 15,242.97 45,728.90
Withdrawal (21,242.97) (21,242.97) (21,242.97) (63,728.90)
Total 10,000.00 10,000.00 10,000.00 30,000.00

2018
Changes in OE Joyce, Capital Grace, Capital Allyssa, Capital
Beg Bal 10,000.00 10,000.00 10,000.00 30,000.00
Net Income 32,817.83 32,817.83 32,817.83 98,453.50
Withdrawal (31,151.17) (31,151.17) (31,151.17) (93,453.50)
Total 11,666.67 11,666.67 11,666.67 35,000.00

2019
Changes in OE Joyce, Capital Grace, Capital Allyssa, Capital
Beg Bal 11,666.67 11,666.67 11,666.67 35,000.00
Net Income 37,456.77 37,456.77 37,456.77 112,370.32
Withdrawal (35,790.11) (35,790.11) (35,790.11) (107,370.32)
Total 13,333.33 13,333.33 13,333.33 40,000.00
Cash Flow
2017 2018 2019
Cash Flow from Operations
Sales 288,000.00 476,280.00 523,908.00
Purchase of Materials (129,600.00) (214,326.00) (235,758.60)
Purchase of Supplies (19,688.00) (25,887.75) (27,182.14)
Rent (5,940.00) (8,910.00) (8,910.00)
Salary (24,000.00) (31,500.00) (33,075.00)
Utilities (25,600.00) (40,320.00) (42,336.00)
Advertising (909.00)
Taxes and Licenses (460.00) (400.00) (400.00)
Income and Business Tax (28,238.10) (56,482.76) (63,875.95)
Net Cash Flow from Operations 53,564.90 98,453.50 112,370.32

Cash Flow from Investing

Purchase of Equipment (7,836.00)
Net Cash Flow from Operations (7,836.00)

Cash Flow from Financing

Investment from Partners 48,000.00
Withdrawal by Partners (63,728.90) (93,453.50) (107,370.32)
Net Cash Flow from Operations (15,728.90) (93,453.50) (107,370.32)

Net Cash Flow 30,000.00 5,000.00 5,000.00

Beginning Cash Balance - 30,000.00 35,000.00
Ending Cash Balance 30,000.00 35,000.00 40,000.00
30,000.00 35,000.00 40,000.00
- - -