ADVERTISING AND PROMOTIONAL EXPENSES

ACTIVITY QUANTITY COST TOTAL COST

Brochures 20 ₱300/20 pcs ₱300.00

Tarpulin 1 ₱375/4X6ft ₱375.00

Facebook 1 Free ₱0.00

Instagram 1 Free ₱0.00

Twitter 1 Free ₱0.00

Website 1 Free ₱0.00

TOTAL - - ₱675.00

CAPITALIZATION

PARTNERSHIPS
CONTRIBUTION

Antolin,Mharie Cedric Nicole M. ₱200,000.00

Danao, Kenneth E. ₱200,000.00

Dawa, Precious Syra I. ₱200,000.00

Esperanza, Regina E. ₱200,000.00

Lampago,Charlotte Mae B. ₱200,000.00

Tilbe, Dorilyn P. ₱200,000.00

Valdesco, Anjella F. ₱200,000.00

TOTAL. ₱1,400,000.00

MANPOWER REQUIREMENTS

JOB TITLE NUMBER OF PERSON

Supervisor 1

Staff 5

Total: 6
COMPENSATION TABLE

Employees Monthly Salary

Supervisor ₱25,000

Kitchen helper ₱20,000

Cashier and crew ₱18,000

Accountant ₱10,000

EMPLOYEE BENEFITS

13 month Pay

It is a form of monetary benefit equivalent to the monthly basic

compensation received by an employee, computed pro-rata according to the

number of months within a year that the employee has rendered service to the

employer.

Retirement Pay

Social Security providesretirement pay for all elderly persons who have

worked a minimal number of months during their lives and contributed a portion

of their paycheck (typically matched by their employer) into a government fund.

Leave Benefits
 While sick leave and vacation leave benefits are not specifically stated

under the law, it stipulates that private employees are allowed to

provide employees a yearly Service Incentive Leaveof five days with pay. This

applies to employees with work tenure of at least one year within the company.

whether paid, unpaid or partially paid — are generally an agreement between the

employer and employee, or employees representative (such as a union).

Maternity Leave

A period of approved absence for a female employee granted for the

purpose of giving birth and taking care of infant children. Maternity leave may last

anywhere from several weeks to a period of months depending on the

organization, and may be paid or unpaid depending on policies. A certain amount

of maternity leave may also be legally mandated for some nations, states, or

municipalities.

The maternity leave benefit is effective up to the first four deliveries of the

women employees working in the company.

Paternity Leave

Employees whose partner is having a baby, adopting a child or having a

baby through a surrogacy arrangement may be entitled to paternity leave and

pay. Workers, while not entitled to paternity leave, may be entitled to receive

paternity pay. Act 2016 provides for statutory paternity leave of 2 weeks. You can
start paternity leave at any time within the first 6 months following the birth or

adoption placement.

Special Leave Benefits for Women

Refers to a female employee's leavetitlement of two (2) months with full

pay from her employer based on her gross monthly compensation following

surgery caused by gynecological disorders, provided that she has rendered

continuous aggregate employment service of at least six (6) months for the last

12 months. This two month leave is in addition to leave privileges under existing

laws.

Mandatory Government Benefits and Contributions

The following government contribution will be automatically deducted from

regular employees based on their salary with the following benefits.

Social Security System (SSS) benefits

The SSS Employees’ Compensation (EC) program has been in place to

help workers who encounter work-related illnesses or injury resulting in disability

or death. This includes compensation for: medical services, appliances, and

supplies in an accredited hospital; rehabilitation services, including medical,

surgical, and hospital treatment; and income cash benefit.

Pag-IBIG benefits

This entitles employees to avail of a Housing Loan, Calamity Loan, and

Multi-Purpose Loans that aim to provide financial assistance to their needs.

PhilHealth benefits

Provides financial assistance for inpatient and outpatient hospitalization, as well

as Z Benefit Packages for patients undergoing prolonged hospitalization and
expensive treatments and suffering from Millennium Development Goal (MDG)-
related illnesses

RAW MATERIALS
A. Perishable Goods (Weekly Based)

ITEMS BRANDS QUANTIY UNIT PRICE PRICE

Chicken Market 20kg ₱135.00/kg ₱2,700.00

Eggs (L) Market 5 tray ₱160.00/tray ₱800.00

Rice Market 20kg ₱45.00/kg ₱900.00

TOTAL: ₱4,400.00

Table 3.5

B. Perishable (Weekly Based)

 ITEMS BRAND PRICE

MARKET ₱135.00/1KG
CHICKEN

MARKET ₱160/Tray
EGGS

MARKET ₱45.00/kg

RICE
Table 3.6

C. Non Perishable Goods (Monthly Based)

INGREDIENTS BRANDS QUANTITY UNT PRICE PRICE

Cumin Powder Sure buy 50pcs ₱33.00/50g ₱1,650.00

Paprika Sure buy 50pcs ₱34.00/50g ₱1,700.00

Powder
Garlic Powder Sure buy 50pcs ₱28.00/50g ₱1,400.00

Sour Cream Sure buy 50pcs ₱25.00/40g ₱1,200.00

Powder
Soy fish Market 10 bottles ₱17.00/bottle ₱170.00

Pepper Market 2kg ₱25.00/half ₱50.00

kg
 Salt Market 2kg ₱25.00half kg ₱50.00

Flour Market 10kg ₱30.00/half ₱300.00

kg
Cornstarch Market 10kg ₱300.00/half ₱300.00
kg
TOTAL: ₱6,820.00

Table 3.7

B. Non-Perishable Goods (Monthly Based)

PRODUUCT BRAND PRICE

SURE BUY ₱33.00/50g

CUMIN POWDER

SURE BUY ₱34.00/50g

PAPRIKA POWDER

SURE BUY ₱22.00/50g

GARLIC POWDER

SURE BUY ₱25.00/40g

SOUR CREAM POWDER

MARKET ₱17.00/bottle
SOY FISH
 MARKET ₱30.00/half
PEPPER GROUND
kilo

MARKET ₱25.00/half
SALT
kilo

MARKET ₱25.00/half
CORNSTARCH
kilo

FLOUR MARKET ₱30.00/half kilo

Table 3.8

A. Kitchen Machineries And Equipment

ITEM BRAND QUANTITY UNIT PRICE PRICE

Chiller Fujidenzo 1pc ₱22,990.00/pc ₱22,990.00
Freezer Fujidenzo 1pc ₱15,350.00/pc ₱15,350.00
Electric Dual Deep Unbranded 2pcs ₱2,500.00/pc ₱5,000.00
Fryer
Juicer Unbranded 1pc ₱10,000.00/pc ₱10,000.00
Range Hood Unbranded 2pc ₱3,500.00/pc ₱7,000.00
TOTAL: ₱60,340.00
Table 3.9

Kitchen Machineries

PRODUCT BRAND PRICE

 Fujidenzo ₱22,990.00

Chiller

Fujidenzo ₱15,350.00

Freezer

Unbranded ₱2,500.00

Electric Dual Deep Fryer

Unbranded ₱10,000.00

Juicer

Fujidenzo ₱3,500.00

Range Hood
Table 3.10

A. Kitchen Tools And Equipment

ITEMS BRAND QUANTITY UNIT PRICE PRICE

Kitchen Knife Unbranded 2pcs ₱250.00/2pcs ₱250.00
Kitchen Scissors King Gary 2pcs ₱150.00/pc ₱300.00
 Plastic Chopping Unbranded 2pcs ₱90.00/pc ₱180.00
Board
Mixing Bowl’11’ Crown 6pcs ₱350.00/pc ₱700.00
Measuring Cups Eurochef 2pcs ₱100.00/pc ₱200.00
MeasuringSpoons Eurochef 2pcs ₱90.00/pc ₱180.00
Potato Masher Unbranded 1pc ₱150.00/pc ₱150.00
WireWhisk Elite 2pcs ₱175.00/pc ₱350.00
Non-stick pan Unbranded 2pcs ₱236.00/pc ₱472.00
Non-stick saucepan Unbranded 2pcs ₱230.00/pc ₱460.00
Tongs Unbranded 3pcs ₱100.00/pc ₱300.00
Digital weight scale Unbranded 1pc ₱275.00/pc ₱275.00
Food pan Unbranded 6pcs ₱690.00/pc ₱4,140.00
TOTAL: ₱7,957.00
Table 3.11

B. KITCHEN TOOLS
PRODUCT BRAND PRICE
 Unbranded ₱250.00/2pieces

Kitchen Knife

King Gary ₱150.00

Kitchen Scissors

Unbranded ₱90.00

Plastic Chopping Board

Unbranded ₱350.00/3pcs

Mixing Bowl ‘11’

Eurochef ₱100.00

Measuring Cups

Eurochef ₱90.00

Measuring Spoon

Unbranded ₱150.00/pc

Potato Masher
 Unbranded ₱175.00/pc

Whire Whisk

Unbranded ₱236.00/pc

Non-stick pan
Non-stick sauce pan
Unbranded ₱230.00/pc

Unbranded ₱100.00/pc

Tong

Unbranded ₱275.00/pc

Digital weight scale

Unbranded ₱690/pc

Food pan
Table 3.12

C. Kitchen Supplies (Monthly Based)

ITEMS BRAND QUANTITY UNIT PRICE PRICE

Croco Cling Warp Croco 5pcs ₱240.00/ ₱1,200.00
300meters
 DisposableGlove Unbranded 3box ₱25.00/box ₱75.00
Kitchen Tissue Sanicare 5pcs ₱72.00/roll ₱360.00
TOTAL: ₱1,635.00
Table 3.13

D. KITCHEN SUPPLIES (MONTHLY BASED)

ITEMS BRAND PRICE

Croco ₱240.00/300m

Croco Cling Wrap

Unbranded ₱25.00/100pcs

Disposable Gloves

Sanicare ₱72.00/roll

Kitchen Tissue
Table 3.14

A. COUNTER TOOLS AND EQUIPMENT

ITEMS BRAND PRICE

 Table 3.15

Sharp ₱11,000.00

Cash Register

Unbranded ₱100.00

Tape Dispencer

Unbranded ₱130.00

Trash Bin

Unbranded ₱60.00

Stapler

A. COUNTER SUPPLIES ( MONTHLY BASED)

ITEMS BRAND QUANTITY UNIT PRICE PRICE

 Themal paper ( Unbranded 5 rolls ₱549/10roll ₱2,745.00
80mmx70mm

bond paper Hard copy 1 ream ₱135/ 1 ream ₱135.00

sticky note pad Post- it 1 pack ₱45/100 sheets ₱45.00

folder Unbranded 10pcs ₱30/10pcs ₱30.00

Ballpen Unbranded 1 dozen ₱80/ 1 dozen ₱80.00

correction pen Unbranded 1pc ₱29/ 1pc ₱29.00

pentel pen Eagle 1 dozen ₱69/1 dozen ₱ 69.00

Double sided tape Unbranded 1pc ₱26/ (26 24mm) ₱ 26.00

Tape (transparent) Unbranded 1pc ₱30/ 2x50m) ₱ 30.00

staple wire Unbranded 1 box ₱85/1 box ₱85.00

Record book Valiant 1pc ₱100/1pc ₱100.00

Paper clips Unbranded 1 box ₱120/ 1box ₱120.00

Paper fastener clip Unbranded 1box ₱ 130/1box ₱130.00

Wireless Router CDR king 1box ₱680.00/box ₱680.00
TOTAL: ₱ 4,304.00

Table 3.16
B. COUNTER SUPPLIES (MONTHLY BASED)
ITEMS BRAND PRICE

Unbranded ₱549.00

Themal paper ( 80mmx70mm

Valiant ₱100.00

Record Book

Hard copy ₱135.00

Bond Paper

Post -it ₱45.00

Sticky Note pad

Unbranded ₱30/ 10 pcs

Folder

Pilot ₱ 80/ 1 dozen

Ballpen
 Unbranded ₱ 29.00

Correction pen

Eagle ₱69/ 1 dozen

Pentel pen

Sharpie ₱211/ 1 dozen

Highlighter pen

Unbranded ₱26.00

Double sided tape

Unbranded ₱30.00

Tape (transparent)

Unbranded ₱140.00
Puncher

Unbranded ₱85/ 1 box

Staple wire
 Unbranded ₱ 120/ 1 box
Paper clips

Unbranded ₱130/ 1 box

Paper fastener clip

CDR King ₱680.00

Wireless Router
Table 3.17

C. CLEANING TOOLS AND EQUIPMENT

ITEMS BRAND QUANTITY UNIT PRICE PRICE

Brooms & Dusk Unbranded 2pcs ₱200.00/pc ₱400.00
Pan
Scrub Brush Unbranded 1pc ₱20.00/pc ₱40.00
Wet Floor Sign Unbranded 2pcs ₱300.00/pc ₱600.00
Squeenge Unbranded 2pcs ₱150.00/pc ₱300.00
Trash Bin Unbranded 1pcs ₱130.00/pc ₱130.00
Mop & Bucket Unbranded 1pc ₱604.00/pc ₱604.00
Dust Bin Unbranded 3pcs ₱2,864.00/1set ₱2,864.00
Liquid Dial 1 set ₱334.00/set ₱334.00
Soap
Dispencer
Toilet Brush & Unbranded 1 set ₱350.00/set ₱350.00
Dredger Pump
 Utility Rack Geneva 1pc ₱99.00/3 layer ₱99.00
TOTAL: ₱5,721.00
Table 3.18

D. CLEANING TOLLS AND EQUIPMENT

ITEMS BRAND PRICE

Unbranded ₱400.00

Broom& dust pan

Unbranded ₱20.00/pc

Scrub Brush

Unbranded ₱ 300.00/ 1pc

Self standing wet floor sign

Unbranded ₱ 150.00
 Squeegee

Unbranded ₱130.00

Trash bin

Unbranded ₱ 604.00

Mop&bucket

Unbranded ₱2,864.00
Dustbin

Dial ₱ 334.00

Liquid soap dispenser

Unbranded ₱350.00

Toilet brush& dredger pump

 Unbranded ₱ 99.00

Utility rack
Table 3.19
B. Cleaning and Sanitation supplies (Monthly Based)
ITEMS BRAND QUANTITY UNIT PRICE PRICE
₱250.85/Gallo
All-purpose Cleaner Summer 1 Gallon n ₱250.85
₱200.00/Gallo
Dishwashing Liquid Sunlight 1 Gallon n ₱ 200.00
Disinfectant
Deodorizer Lysol 4pc ₱239.45/100ml ₱957.80
Floor Cleaner Sunlight 2 pcs ₱270.00/1L ₱540.00
₱35.00
Garbage Bags Unbranded 1 pack /pack50pcs ₱35.00
Glass Cleaner Sunlight 3pcs ₱184.00/550ml ₱552.00
₱175.00/1
Hand Soap Dial 1 Gallon Gallon ₱175.00
₱250.00/Gallo
Toilet Cleaner Sunlight 1Gallon n ₱250.00
Paper Towel Sanicare 1 set ₱128.75/set ₱128.75
Rubber Gloves Supermarket 1 set ₱249.75/set ₱249.75
Sponge & Scouring
pad Unbranded 1set ₱50.00/set ₱50.00
Total: ₱3,389.15
Table 3.20
A. Cleaning and Sanitation supplies (Monthly Based)
ITEMS BRAND PRICE
 Summer ₱250.00
All purpose cleaner

Sunlight ₱200.00

Dishwashing liquid

Lysol ₱239.00/100ml

Disinfectant Deodoriser

Sunlight ₱270.00/1liter

Floor Cleaner

Unbranded ₱35.00/50pcs

Garbage Bag

Sunlight ₱184.00

Glass Cleaner

Dial ₱175.00

Hand Soap

Sunlight ₱250.00

Toilet Cleaner
 Sani Care ₱128.75

Paper Towels

Supermarket ₱249.75

Rubber Gloves

Unbranded ₱50.00

Sponge & Scouring pad

Table 3.21

Take Out Supplies (WEEKLY)

ITEMS BRAND QUANTITY UNIT PRICE PRICE
Disposable Unbranded 200pcs ₱10.00/20pcs ₱200.00
Spoon
Disposable Unbranded 200pcs ₱10.00/20pcs ₱200.00
Fork
Brown Paper Unbranded 200pcs ₱280.00/100pcs ₱560.00
Bag
Cups with Lid Unbranded 200pcs ₱280.00/200pcs ₱280.00
Straw Unbranded 200pcs ₱18.00/100pcs ₱36.00
Single Meal Unbranded 300pcs ₱280.00/100pcs ₱840.00
Box
Total: ₱2,116.00
Table 3.22

Take Out Supplies (WEEKLY)

PRODUCT BRAND PRICE
 Disposable Spoon Unbranded ₱10.00/20pcs

Disposable Fork Unbranded ₱10.00/20pcs

Unbranded ₱280.00/100pcs
Brown paper bag

Unbranded ₱280/200pcs

Cups with Lid 12oz

Unbranded ₱18.00/100pcs

Straw

Unbranded ₱280/100pcs

Single meal box

Table 3.23

Dine – In Items
ITEMS BRAND QUANTITY UNIT PRICE PRICE

Spoon and Fork Unbranded 100pcs ₱110.00/10pcs ₱1,100.00

Straw Unbranded 200pcs ₱18.00/100pcs ₱36.00
Glass Unbranded 50pcs ₱45.65/pcs ₱2,282.50
Plate Unbranded 100pcs ₱50.45/pcs ₱5,045.00
TOTAL: ₱8,463.50
Table 3.24

Dine – In Items
PRODUCT BRAND PRICE

Unbranded ₱110.00/10pcs

Spoon

Unbranded ₱18.00/100pcs

Straw

Unbranded ₱45.65

Glass

Unbranded ₱50.45

Plate

Unbranded ₱110.00/10pcs

Fork
Table 3.25

SUMMARIZED BUSINESS TAXES

 Permit & Installation Processes Annual pay
BIR ₱ 5,000.00
Business permit ₱ 2,000.00
Barangay Clearance ₱ 1,000.00
Building and Occupancy permit ₱ 500.00
Mayor’s permit ₱ 600.00
Fire Inspection permit ₱ 300.00
Sanitary Inspection permit ₱ 450.00
Community Tax ₱ 500.00
Zoning Clearance ₱ 54.00
SSS, PAGIBIG, PHILHEALTH (Upon Registration) No Charges
Printed Receipts and Invoice (BIR-25 Booklets) ₱ 3,500.00
plumbing Inspection ₱ 700.00
Signboard permit ₱ 300.00
Garbage permit ₱ 600.00
Total ₱ 15,504.00
Table 3.26
Ingredients/ Recipe Costing
Spicy Cumin Chicken

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Flour 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Cornstarch 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Salt 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Pepper 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Cumin 3 tsp 15g .015k ₱33/50g ₱9.9
Chicken 1 pc - - ₱21.83/pc ₱21.83
Rice 1/8 c 62.5g .062k ₱45/k ₱2.81
Bread
Crumbs 1/8 c 31.25g .31k ₱30/400g ₱2.34
Total : ₱41.62

Buffer 10% = ₱41.62+ ₱4.16 = ₱45.78

Over Head Cost 20% = ₱45.78 + ₱9.15 = ₱54.93
Mark Up 85% = ₱54.93 + ₱46.69 = ₱101.62
Piece = ₱ 101.62
VAT12% = ₱101.62 + ₱12.19= ₱ 113.81
Price per piece = ₱ 115.00

Chicken Paprika

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Flour 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Cornstarch 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Salt 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Pepper 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Paprika 3 tsp 15g .015k ₱34/50g ₱10.2
Chicken 1 pc - - ₱21.83/pc ₱21.83
Rice 1/8 c 62.5g .062k ₱45/k ₱2.81
Bread
Crumbs 1/8 c 31.25g .31k ₱30/400g ₱2.34
Total : ₱41.92

Buffer 10% = ₱41.92 + ₱4.19 = ₱46.12

Over Head Cost 20% = ₱46.12 + ₱9.22 = ₱55.34
Mark Up 85% = ₱55.34+₱47.03 = ₱102.37
Piece = ₱ 102.37
VAT12% = ₱102.37 + ₱12.28 = ₱ 114.65
Price per piece = ₱ 115.00

Sour Cream Chicken

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Flour 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Cornstarch 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Salt 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Pepper 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Sour
Cream 3 tsp 15g .015k ₱25/40g ₱9.375
Chicken 1 pc - - ₱21.83/pc ₱21.83
Rice 1/8 c 62.5g .062k ₱45/k ₱2.81
Bread
Crumbs 1/8 c 31.25g .31k ₱30/400g ₱2.34
Total : ₱41.09

Buffer 10% = ₱41.09+ ₱4.10 = ₱45.19

Over Head Cost 20% = ₱45. 19 + ₱9.03= ₱54.22
Mark Up 85% = ₱54.22 + 46.08 = ₱100.3
Piece = ₱100.3
VAT12% = ₱100.3+ ₱12.036 = ₱ 112.33
Price per piece = ₱ 115.00

Honey Buttered Chicken

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Flour 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Cornstarch 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Salt 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Pepper 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Chicken 1 pc - - ₱21.83/pc ₱21.83
Honey 1tbsp 15g .015k ₱100/400ml ₱3.75
Garlic 1clove - - ₱1 ₱.5
Butter 1tbsp 15g .015k ₱ 69/225g ₱4.60
Rice 1/8 c 62.5g .062k ₱45/k ₱2.81
Bread
Crumbs 1/8 c 31.25g .31k ₱30/400g ₱2.34
Total : ₱40.57

Buffer 10% = ₱40.57 + ₱4.05 = ₱44.62

Over Head Cost 25% = ₱44.62 + ₱11.15 = ₱55.77
Mark Up 95% = ₱55.77 + 47.40 = ₱103.17
Piece = ₱103.17
VAT12% = ₱103.17 + ₱12.38= ₱ 115.55
Price per piece = ₱ 120.00

Spicy Garlic Chicken

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Flour 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Cornstarch 1/8c 31.25g .31k ₱30/ ½ kg ₱1.87
Salt 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Pepper 2 tsp 10g .010k ₱25/ ½ kg ₱0.5
Spicy
Garlic 3 tsp 15g .015k ₱28/50g ₱8.4
Chicken 1 pc - - ₱21.83/pc ₱21.83
Rice 1/8 c 62.5g .062k ₱45/k ₱2.81
Bread
Crumbs 1/8 c 31.25g .31k ₱30/400g ₱2.34
Total : ₱40.12
Buffer 10% = ₱40.12 + ₱4.01= ₱44.13
Over Head Cost 20% = ₱44.13 + ₱8.82 = ₱52.95
Mark Up 85% = ₱52.95 + 45.007 = ₱97.95
Piece = ₱97.95
VAT12% = ₱97.95 + ₱11.75= ₱ 109.7
Price per piece = ₱ 110.00

Sweet Spaghetti
Servings : 9 servings

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Pasta 400g 400g .4k ₱32.5/ 400g ₱32.5
Spaghetti
Sauce 400g 400g .4k ₱32.5/ 400g ₱32.5
Ground
Pork ½ Kilo 500g .5k ₱100 / ½ kg ₱100
Water 1/8 c 30ml .030k - ₱
Onion 1pc - - ₱5 / pc ₱5
Garlic 4 cloves - - ₱2/4cloves ₱2
Salt 1 tsp 5g - ₱25/ ½ k ₱.5
Ketchup 50g 50g .05k ₱5/50g ₱5
Pepper 1 tsp 5g .005k ₱25/ ½ k ₱.5
Total : ₱178

Buffer 10% = ₱178 + ₱17.8 = ₱195.8

Over Head Cost 20% = ₱195.8 + ₱39.16 = ₱234.96
Mark Up 85% = ₱₱234.96 + 199.716 = ₱434.676
Piece = ₱434.676 ÷ 9 = 48.297
VAT12% = ₱48.297 + ₱5.795 = ₱ 54.092
Price per piece = ₱ 55.00

Mashed Potato
Servings : 3 Serving portion / 40 g per piece

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Potato 1 Large 125g .125k ₱35 / 1/4 k ₱17.5
Butter 1 tbsp 15 g .015k ₱69/225g ₱4.60
Milk 2 tbsp 30 g .030k ₱35/100ml ₱10.5
Pepper ½ tsp 2.5g .0025k ₱25/ ½ k ₱.125
Salt ½ tsp 2.5g .0025k ₱25/ ½ k ₱.125
Total ₱32.85

Buffer 10% = ₱ 32.85+ ₱3.28 = ₱36.13

Over Head Cost 30% = ₱36.13 + ₱10.84 = ₱46.97
Mark Up 100% = ₱46.97 + 46.97 = ₱93.94
Piece = ₱93.94 ÷ 4 = ₱23.48
VAT12% = ₱23.48 + ₱2.81 = ₱ 26.29
Price per piece = ₱ 30.00
French Fries
Servings : 2 servings

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Potato 1 Large - - ₱26 / 2 pcs ₱13
Pepper ½ tsp 2.5g .0025k ₱25/ ½ k ₱.125
Salt ½ tsp 2.5g .0025k ₱25/ ½ k ₱.125
Total . ₱13.25

Buffer 10% = ₱ 13.25 + ₱1.32 = ₱14.57

Over Head Cost 30% = ₱14.57 + ₱4.37 = ₱18.94
Mark Up 120 % = ₱18.94 + 22.72 = ₱41.66
Piece = ₱41.66 ÷ 2 = ₱ 20.83
VAT12% = ₱ 20.83 + ₱2.49 = ₱ 23.32
Price per piece = ₱ 25.00

Icedtea Drink
Servings : 8 serving portion/ 125g

New wt. Wt. in

Ingredients Wt. in g in g kilo Unit Price New Price
Nestea 23g 23g .023k ₱18/ 23g ₱18
Water 1 Liter 1000 ml .1L - -
Ice 2 cups 250g .25g ₱150/ 1 sack ₱5
Lemon 1pc - - ₱25/pc ₱25
Total . ₱81.6

Buffer 10% = ₱81.6 + ₱8.16= ₱89.76

Over Head Cost 25% = ₱89.76 + ₱22.44 = ₱112.2
Mark Up 85% = ₱112.2 + 100.98 = ₱213.18
Piece = ₱213.18 ÷ 8 = ₱26.64
VAT12% = ₱26.64 + ₱3.19 = ₱29.83
Price per piece = ₱ 30.00