STORE EQUIPMENTS

ITEMS
QUANTITY
2-Layered Oven
1
Stand Mixer
2
Display Refrigerator
1
Refrigerator
1
Cake Showcase
2
Coffee maker
1
Gas Stove
1
Aircon
2
Cash Register
1
CCTV
2
Desktop Computer
2
4-in-1 Printer
1
Wifi Router
1
Sound System
1
TOTALS

UNIT PRICE
TOTAL PRICE
85,000.00
85,000.00
2,500.00
5,000.00
39,950.00
39,950.00
26,995.00
26,995.00
135,000.00
270,000.00
5,995.00
5,995.00
27,695.00
27,695.00
169,395.00
338,790.00
35,850.00
35,850.00
4,026.00
8,052.00
36,900.00
73,800.00
12,950.00
12,950.00
1,400.00
1,400.00
2,350.00
2,350.00
586,006.00
933,827.00

ESTIMATED DEPRECIATION
USE LIFE
PER UNIT
10
8,500.00
5
500.00
5
7,990.00
5
5,399.00
5
27,000.00
5
1,199.00
5
5,539.00
5
33,879.00
3
11,950.00
3
1,342.00
3
12,300.00
3
4,316.67
3
466.67
3
783.33
121,164.67

2015
TOTAL
DEPRECIATION
COST
8,500.00
1,000.00
7,990.00
5,399.00
54,000.00
1,199.00
5,539.00
67,758.00
11,950.00
2,684.00
24,600.00
4,316.67
466.67
783.33
196,185.67

EQUIPMENT
Water Purifier
Juicer
Aircon
Printer
Wi-Fi Router
Sound System
Coffee Maker
Cake Showcase
Cake Display Freezer
Refrigerator
Stand Mixer
Display Refrigerator
Cash Register
CCTV
Computer
TOTAL

Monthly Cost
623.16
1,661.76
3,150.42
154.06
86.55
865.50
3,046.56
2,118.74
14,021.10
2,804.22
415.44
2,149.90
623.16
415.44
934.74
33,070.76

Annunal Cost
7,477.92
19,941.12
37,805.04
1,848.71
1,038.60
10,386.00
36,558.72
25,424.93
168,253.20
33,650.64
4,985.28
25,798.82
7,477.92
4,985.28
11,216.88
396,849.06

Cakes
311.58

Drinks
311.58

3,046.56
2,118.74
14,021.10
1,402.11
415.44
2,149.90

1,402.11

20,418.88

4,760.25

Position
Operational Manager
Head Chef
Kitchen Staff
Security Guard
Cashier
Dining Crew
Total

Monthly Income
No. of Personnel Total Monthly Income
17,000.00
2
34,000.00
14,000.00
1
14,000.00
11,000.00
2
22,000.00
9,000.00
2
18,000.00
10,000.00
2
20,000.00
10,000.00
2
20,000.00
71,000.00
11
128,000.00

Annual Income
408,000.00
168,000.00
264,000.00
216,000.00
240,000.00
240,000.00
1,536,000.00

2016
408,000.00
171,360.00
269,280.00
220,320.00
244,800.00
244,800.00
1,558,560.00

2017
408,000.00
174,787.20
274,665.60
224,726.40
249,696.00
249,696.00
1,581,571.20

2016
408,000.00
178,282.94
280,158.91
229,220.93
254,689.92
254,689.92
1,605,042.62

2019
408,000.00
181,848.60
285,762.09
233,805.35
259,783.72
259,783.72
1,628,983.48

M
Ingredients
All-purpose Flour
Baking powder
Baking Soda
Bittersweet Chocolate
Brewed Coffee
Butter
Buttermilk
Cake Flour
Cashew Nuts
Caster Sugar
Chocolate Chips
Cocoa Powder
Coffee Liqueur
Confectioners' Sugar
Corn Syrup
Cornstarch
Cream Cheese
Crushed Graham
Dark-brown Sugar
Dark Chocolate
Double Cream
Eggs
Green Tea
Iodized Salt
Lemon
Lemon Juice
Milk Chocolate
Oreo Cookies
Plain Yogurt
Raspberries
Red Food Coloring
Blue Food Coloring
YellowFood Coloring
Green Food Coloring
Rum
Sour Cream
Unflavored Gelatin
Unsalted Butter
Vanilla Extract
Vegetable Oil
Vinegar
Whipping Cream
White Sugar

Quantity

UOM

1000
1000
1000
1000
200
225
1000
1000
1000
500
1000
1000
700
500
350
1000
1000
1000
1000
1000
300
30
50
1000
1
1000
500
1
500
425
20
20
20
20
750
250
1000
227
20
1000
946.35
1000
1000

grams
grams
grams
grams
mL
grams
grams
grams
grams
grams
grams
grams
mL
grams
grams
grams
grams
grams
grams
grams
grams
tray
grams
grams
pc
mL
grams
box
grams
grams
mL
mL
mL
mL
mL
grams
grams
grams
mL
mL
quart
mL
grams

unit cost
0.05
0.10
0.05
0.16
0.05
0.38
0.32
0.05
0.30
0.10
0.16
0.35
0.98
0.26
0.26
0.04
0.39
0.13
0.05
0.16
0.21
5.67
3.00
0.02
30.00
0.35
0.23
1.86
0.25
0.43
1.34
1.34
1.34
1.34
0.11
0.36
0.52
0.36
1.40
0.09
0.23
0.23
0.05

Monthly Quantity
2015
44.126
2.841
1.95
107.454
164.715
99.13333333
64.6
143.634
33
82.354
0.3125
2.37
5.957142857
85.75
12.24
1.315
112.386
31.875
5.355
66.723
224.9616667
181.5333333
5.8
1.15825
62.5
9.072
58.8
100
7.25
120
61.375
0.375
0.375
0.375
0.926666667
42.5
0.288
529.3744493
338.55
4
0.44381043
88.605
244.615

Whole Milk

1000

grams

0.32

30.5

MONTHYL QUANTITY

TOTAL CO

Monthly Quantity Monthly Quantity Monthly Quantity Monthly Quantity

2016
2017
2018
2019
53.626
3.42975
2.345
128.454
197.895
120.4355556
77.675
172.691
40
98.68
0.4375
2.85
7.157142857
101.5
14.76
1.57
135.204
38.25
6.426
79.919
268.8783333
217.9
7
1.39
73.5
10.584
70.4
140
8.75
144
74.625
0.625
0.625
0.625
1.113333333
51
0.336
634.0396476
407.3
5
0.538912664
106.176
293.789

56.189
3.09275
1.9825
134.681
207.375
124.3022222
57.825
131.336
41
103.08
0.5
0.15
7.5
105.5
15.3
1.665
99.11
40.125
6.741
83.575
282.7966667
220.7
7.2
1.21225
76
10.962
73.6
160
9
0
7.875
0.625
0.625
0.625
1.166666667
53.5
0.348
559.7048458
332.95
5.125
0.068684947
111.241
211.581

58.564
3.72275
2.565
140.681
216.855
129.8355556
85.025
188.232
43.5
108.03
0.5
3.09
7.842857143
109.5
16.2
1.74
147.915
42
7.056
87.631
296.2966667
237.8
7.4
1.51175
78.5
11.34
77.2
160
9.25
156.8
81.375
0.625
0.625
0.625
1.22
56
0.36
692.5154185
445.45
5.25
0.586463782
116.306
319.189

63.314
3.8915
2.765
147.181
226.335
135.7511111
91.5
197.49
45.5
117.756
0.5
3.27
8.185714286
118.25
16.92
1.8
154.618
43.5
7.308
94.887
321.7966667
249.5
7.8
1.5845
85.5
12.474
84
160
9.75
164.8
85.375
0.625
0.625
0.625
1.273333333
58
0.396
730.9118943
467.45
5.5
0.618164527
121.308
335.529

2015
2,206.30
278.42
87.75
17,192.64
1,647.15
8,525.47
20,672.00
7,181.70
9,900.00
4,076.52
48.75
829.50
4,098.51
11,147.50
1,101.60
46.03
43,268.61
3,984.38
246.33
10,342.07
14,285.07
30,860.67
870.00
18.53
1,875.00
3,175.20
6,732.60
186.00
906.25
22,080.00
1,641.78
10.03
10.03
10.03
73.21
3,825.00
149.76
42,879.33
9,479.40
360.00
96.08
19,936.13
12,475.37

36.75

38.1875

39.9375

41.6875

9,760.00

TOTAL COST - DIRECT MATERIALS

2016
2,681.30
336.12
105.53
20,552.64
1,978.95
10,357.46
24,856.00
8,634.55
12,000.00
4,884.66
68.25
997.50
4,924.11
13,195.00
1,328.40
54.95
52,053.54
4,781.25
295.60
12,387.45
17,073.77
37,043.00
1,050.00
22.24
2,205.00
3,704.40
8,060.80
260.40
1,093.75
26,496.00
1,996.22
16.72
16.72
16.72
87.95
4,590.00
174.72
51,357.21
11,404.40
450.00
116.67
23,889.60
14,983.24

2017
2,809.45
303.09
89.21
21,548.96
2,073.75
10,689.99
18,504.00
6,566.80
12,300.00
5,102.46
78.00
52.50
5,160.00
13,715.00
1,377.00
58.28
38,157.35
5,015.63
310.09
12,954.13
17,957.59
37,519.00
1,080.00
19.40
2,280.00
3,836.70
8,427.20
297.60
1,125.00
210.66
16.72
16.72
16.72
92.17
4,815.00
180.96
45,336.09
9,322.60
461.25
14.87
25,029.23
10,790.63

2018
2,928.20
364.83
115.43
22,508.96
2,168.55
11,165.86
27,208.00
9,411.60
13,050.00
5,347.49
78.00
1,081.50
5,395.89
14,235.00
1,458.00
60.90
56,947.28
5,250.00
324.58
13,582.81
18,814.84
40,426.00
1,110.00
24.19
2,355.00
3,969.00
8,839.40
297.60
1,156.25
28,851.20
2,176.78
16.72
16.72
16.72
96.38
5,040.00
187.20
56,093.75
12,472.60
472.50
126.97
26,168.85
16,278.64

2019
3,165.70
381.37
124.43
23,548.96
2,263.35
11,674.60
29,280.00
9,874.50
13,650.00
5,828.92
78.00
1,144.50
5,631.77
15,372.50
1,522.80
63.00
59,527.93
5,437.50
336.17
14,707.49
20,434.09
42,415.00
1,170.00
25.35
2,565.00
4,365.90
9,618.00
297.60
1,218.75
30,323.20
2,283.78
16.72
16.72
16.72
100.59
5,220.00
205.92
59,203.86
13,088.60
495.00
133.83
27,294.30
17,111.98

2015
2,250.00
294.00
90.00
17,280.00
1,650.00
8,600.00
20,800.00
7,200.00
9,900.00
4,108.50
156.00
1,050.00
4,128.00
11,180.00
1,170.00
70.00
43,505.00
4,000.00
276.00
10,385.00
14,287.50
30,940.00
900.00
32.00
1,890.00
3,500.00
6,755.50
186.00
1,000.00
22,080.00
1,658.50
26.75
26.75
26.75
79.00
3,870.00
520.00
42,930.00
9,492.00
360.00
216.50
20,025.00
12,495.00

11,760.00

12,220.00

12,780.00

13,340.00
Total monthly
x 12
Direct Labor

9,920.00
333,324.75
3,999,897.00

PURCHASES
2016
2,700.00
392.00
135.00
20,640.00
1,980.00
10,406.00
24,960.00
8,650.00
12,000.00
4,900.50
156.00
1,050.00
5,504.00
13,260.00
1,350.00
70.00
52,360.00
4,875.00
322.00
12,400.00
17,081.50
37,060.00
1,050.00
32.00
2,220.00
3,850.00
8,129.50
260.40
1,125.00
26,496.00
2,006.25
26.75
26.75
26.75
158.00
4,590.00
520.00
51,435.00
11,424.00
450.00
216.50
24,075.00
14,994.00

2017
2,850.00
392.00
90.00
21,600.00
2,080.00
10,750.00
18,560.00
6,600.00
12,300.00
5,148.00
156.00
350.00
5,504.00
13,780.00
1,440.00
70.00
38,500.00
5,125.00
322.00
13,020.00
17,970.50
37,570.00
1,200.00
32.00
2,280.00
3,850.00
8,473.00
297.60
1,125.00
214.00
26.75
26.75
26.75
158.00
4,860.00
520.00
45,360.00
9,324.00
540.00
216.50
25,200.00
10,812.00

EN
2018
2,950.00
392.00
135.00
22,560.00
2,170.00
11,180.00
27,520.00
9,450.00
13,200.00
5,395.50
156.00
1,400.00
5,504.00
14,300.00
1,530.00
70.00
56,980.00
5,250.00
368.00
13,640.00
18,859.50
40,460.00
1,200.00
32.00
2,370.00
4,200.00
8,931.00
297.60
1,250.00
28,888.00
2,193.50
26.75
26.75
26.75
158.00
5,040.00
520.00
56,133.00
12,488.00
540.00
216.50
26,325.00
16,320.00

2019
3,200.00
392.00
135.00
23,680.00
2,270.00
11,696.00
29,440.00
9,900.00
13,800.00
5,841.00
156.00
1,400.00
6,192.00
15,470.00
1,530.00
70.00
59,675.00
5,500.00
368.00
14,725.00
20,447.00
42,500.00
1,200.00
32.00
2,580.00
4,550.00
9,618.00
297.60
1,250.00
30,360.00
2,300.50
26.75
26.75
26.75
158.00
5,220.00
520.00
59,211.00
13,104.00
540.00
216.50
27,450.00
17,136.00

2015
43.70
15.58
2.25
87.36
2.85
74.53
128.00
18.30
31.98
107.25
220.50
29.49
32.50
68.40
23.98
236.39
15.63
29.67
42.93
2.43
79.33
30.00
13.47
15.00
324.80
22.90
93.75
16.72
16.72
16.72
16.72
5.79
45.00
370.24
50.67
12.60
120.42
88.88
19.64

11,840.00

12,480.00

12,800.00

13,440.00

160.00

399,219.90
4,790,638.80

343,216.85
4,118,602.20

435,470.85
5,225,650.20

459,669.85
5,516,038.20

4,748.07
56,976.86

ENDING INVENTORY
2016
18.70
55.88
29.48
87.36
1.05
48.54
104.00
15.45
15.84
87.75
52.50
579.89
65.00
21.60
15.05
306.46
93.75
26.40
12.56
7.73
17.00
9.76
15.00
145.60
68.70
31.25
10.03
10.03
10.03
10.03
70.05
345.28
77.79
19.60
99.83
185.40
10.76

2017
40.55
88.91
0.79
51.04
6.25
60.01
56.00
33.20
45.54
78.00
297.50
344.00
65.00
63.00
11.73
342.65
109.38
11.91
65.88
12.91
51.00
120.00
12.60
13.30
45.80
3.34
10.03
10.03
10.03
65.83
45.00
339.04
23.91
1.40
78.75
201.63
170.77
21.37

2018
21.80
27.17
19.58
51.04
1.45
14.14
312.00
38.40
150.00
48.01
78.00
318.50
108.11
65.00
72.00
9.10
32.72
43.42
57.19
44.66
34.00
90.00
7.81
15.00
231.00
91.60
93.75
36.80
16.72
10.03
10.03
10.03
61.62
332.80
39.25
15.40
67.50
89.53
156.15
41.36

2019
34.30
10.63
10.58
131.04
6.65
21.40
160.00
25.50
150.00
12.08
78.00
255.50
560.23
97.50
7.20
7.00
147.07
62.50
31.83
17.51
12.91
85.00
30.00
6.65
15.00
184.10
31.25
36.80
16.72
10.03
10.03
10.03
57.41
314.08
7.14
15.40
45.00
82.67
155.70
24.02

80.00

260.00

20.00

100.00

4,877.12
58,525.43

5,285.08
63,421.00

5,000.70
60,008.40

5,095.46
61,145.52

Ingredients

Quantity

UOM

Cocoa Powder
Condensed Milk
Honey
Ground Coffee
Ice Cubes
Mango-concentrated
Orange-concentrated
Vanilla extract
White Sugar
Whipping Cream
Whole Milk

1000
300
500
1000
1000
5000
5000
20
1000
1000
1000

grams
mL
mL
grams
grams
mL
mL
mL
grams
grams
mL

unit cost

0.35
0.12
0.16
0.15
0.01
0.04
0.04
1.40
0.05
0.23
0.07

Freshly Brewed
Coffee

Monthly
Quantity

0
0
0
581
0
0
0
0
0
0
0

83

86

90

94

98

FBC cost 2015 FBC cost 2016 FBC cost 2017 FBC cost 2018 FBC cost 2019 Hot Chocolate

87.15
-

29.58

90.30

94.50

98.70

102.90

1.25
29.58
250

Monthly
Quantity

1064.88
0
0
0
0
0
0
45
1064.88
0
9000

36

HC cost 2015

372.71
63.00
54.31
639.00

38

HC cost 2016

393.41

40

HC cost 2017

414.12

41

HC cost 2018

424.47

43

HC cost 2019

Iced Coffee

445.18

44.37
35

66.50
57.33

70.00
60.34

71.75
61.85

75.25
64.87

674.50

710.00

727.75

763.25

125
5
125

89
Monthly
Quantity

0
0
0
3948.93
3115
0
0
0
11125
445
11125

93

97

102

106

IC cost 2015 IC cost 2016 IC cost 2017 IC cost 2018 IC cost 2019

592.34
37.38
567.38
100.13
789.88

Orange
Juice

5
618.96
39.06

645.58
40.74

678.86
42.84

705.48
44.52

35
170.04

592.88
104.63
825.38

618.38
109.13
860.88

650.25
114.75
905.25

675.75
119.25
940.75

Monthly
Quantity

0
0
265
0
1855
0
9012.12
0
0
0
0

53

OJ cost 2015

42.40
22.26
378.51
-

55

OJ cost 2016

58

OJ cost 2017

60

OJ cost 2018

63

OJ cost 2019

44.00

46.40

48.00

50.40

23.10

24.36

25.20

26.46

392.79

414.22

428.50

449.93

43
Mango
Juice

5
35
170.04

Month
ly
Quanti
ty
0
0
215
0
1505
7312
0
0
0
0
0

MJ cost
2015
34.40
18.06
307.09
-

45
MJ cost
2016

47
MJ cost
2017

49
MJ cost
2018

51
MJ cost
2019

36.00

37.60

39.20

40.80

18.90
321.38

19.74
335.66

20.58
349.94

21.42
364.23

MONTHYL QUANTITY

2015

1.06
0.96
4.53
6.48
1.46
1.80
2.25
12.19
0.45
20.13

2016

1.12
1.00
4.73
6.76
1.53
1.87
2.38
12.75
0.47
21.13

MONTHYL QUANTITY

2017

1.18
1.05
4.93
7.07
1.60
1.97
2.50
13.31
0.49
22.13

TOTAL COST - DIRECT MATERIALS

2018

1.21
1.09
5.18
7.39
1.67
2.04
2.56
13.96
0.51
23.00

2019

1.27
1.14
5.39
7.70
1.73
2.14
2.69
14.52
0.53
24.00

2015

372.71
76.80
679.49
77.70
307.09
378.51
63.00
621.68
100.13
1,428.88

2016

393.41
80.00
709.26
81.06
321.38
392.79
66.50
650.20
104.63
1,499.88

2017

2018

2019

414.12
84.00
740.08
84.84
335.66
414.22
70.00
678.72
109.13
1,570.88

424.47
87.20
777.56
88.62
349.94
428.50
71.75
712.10
114.75
1,633.00

445.18
91.20
808.38
92.40
364.23
449.93
75.25
740.62
119.25
1,704.00

YEARLY

PURCHASES

2015

2016

2017

ENDING INVENTORY

2018

2019

2015

2016

2017

700.00
80.00
750.00
84.00
420.00
420.00
84.00
663.00
225.00
1,491.00

700.00
80.00
750.00
84.00
420.00
420.00
84.00
663.00
225.00
1,562.00

700.00
160.00
750.00
96.00
420.00
420.00
84.00
714.00
225.00
1,633.00

700.00
160.00
900.00
96.00
420.00
630.00
84.00
714.00
225.00
1,633.00

700.00
160.00
900.00
96.00
420.00
630.00
84.00
765.00
225.00
1,704.00

327.29
3.20
70.51
6.30
112.91
41.49
21.00
41.32
124.88
62.13

306.59
40.74
2.94
98.62
27.21
17.50
12.80
120.38
62.13

285.88
76.00
9.92
11.16
84.34
5.78
14.00
35.28
115.88
62.13

4,917.00
59,004.00

4,988.00
59,856.00

5,202.00
62,424.00

5,562.00
66,744.00

5,684.00
68,208.00

811.02
9,732.21

688.90
8,266.75

700.36
8,404.34

DING INVENTORY

2018

2019

275.53
72.80
122.44
7.38
70.06
201.50
12.25
1.90
110.25
-

254.82
68.80
91.62
3.60
55.77
180.07
8.75
24.38
105.75
-

874.10
10,489.21

793.57
9,522.81

2015
2016
2017
2018
2019

PRODUCTION
PRODUCT
per month
Red Velvet and Raspberry Supreme75Cake
Red Velvet and Raspberry Supreme90Cake
Red Velvet and Raspberry Supreme94Cake
Red Velvet and Raspberry Supreme98Cake
Red Velvet and Raspberry Supreme
103
Cake

2015
2016
2017
2018
2019

Layered Crme Brulee Cheesecake85

Layered Crme Brulee Cheesecake102
Layered Crme Brulee Cheesecake107
Layered Crme Brulee Cheesecake112
Layered Crme Brulee Cheesecake116

42,083.34
50,500.01
52,975.50
55,450.99
57,431.38

495.10
495.10
495.10
495.10
495.10

104.22
104.22
104.22
104.22
104.22

2015
2016
2017
2018
2019

Macademia Sansrival
Macademia Sansrival
Macademia Sansrival
Macademia Sansrival
Macademia Sansrival

62
75
77
82
85

20,469.95
24,762.03
25,422.35
27,073.16
28,063.64

330.16
330.16
330.16
330.16
330.16

104.22
104.22
104.22
104.22
104.22

2015
2016
2017
2018
2019

Green tea Layered Cake

Green tea Layered Cake
Green tea Layered Cake
Green tea Layered Cake
Green tea Layered Cake

29
35
36
37
39

8,138.66
9,822.52
10,103.16
10,383.81
10,945.09

280.64
280.64
280.64
280.64
280.64

104.22
104.22
104.22
104.22
104.22

2015
2016
2017
2018
2019

Ultimate Chocolate Fudge Layer Cake

147
Ultimate Chocolate Fudge Layer Cake
176
Ultimate Chocolate Fudge Layer Cake
184
Ultimate Chocolate Fudge Layer Cake
193
Ultimate Chocolate Fudge Layer Cake
210

59,950.79
71,777.82
75,040.45
78,710.91
85,643.99

407.83
407.83
407.83
407.83
407.83

104.22
104.22
104.22
104.22
104.22

2015
2016
2017
2018
2019

Chocolate Oblivion Truffle Torte

Chocolate Oblivion Truffle Torte
Chocolate Oblivion Truffle Torte
Chocolate Oblivion Truffle Torte
Chocolate Oblivion Truffle Torte

43,486.31
52,021.00
54,459.49
56,897.97
59,539.67

203.21
203.21
203.21
203.21
203.21

104.22
104.22
104.22
104.22
104.22

25,486.34
30,626.44
31,697.30

214.17
214.17
214.17

104.22
104.22
104.22

214
256
268
280
293

2015 Dulce De Leche with Caramel Buttercream

119
2016 Dulce De Leche with Caramel Buttercream
143
2017 Dulce De Leche with Caramel Buttercream
148

DIRECT
DIRECT
MATERIAL
DM/UNIT
LABOR
104.22
59,050.63
787.34
106.30
70,860.76
787.34
104.22
74,010.12
787.34
104.22
77,159.49
787.34
104.22
81,096.20
787.34

2018 Dulce De Leche with Caramel Buttercream

155
2019 Dulce De Leche with Caramel Buttercream
162

33,196.49
34,695.69

214.17
214.17

104.22
104.22

2015
2016
2017
2018
2019

Mocha Tiramisu Cake

Mocha Tiramisu Cake
Mocha Tiramisu Cake
Mocha Tiramisu Cake
Mocha Tiramisu Cake

139
167
175
183
191

43,690.39
52,491.34
55,005.89
57,520.45
60,035.00

314.32
314.32
314.32
314.32
314.32

104.22
104.22
104.22
104.22
104.22

2015
2016
2017
2018
2019

Lemon Torte
Lemon Torte
Lemon Torte
Lemon Torte
Lemon Torte

24
28
29
30
33

20,382.32
23,779.37
24,628.63
25,477.90
28,025.69

849.26
849.26
849.26
849.26
849.26

104.22
104.22
104.22
104.22
104.22

2015
2016
2017
2018
2019

Oreo cost 2015

Oreo cost 2016
Oreo cost 2017
Oreo cost 2018
Oreo cost 2019

5
7
8
8
8

2,503.74
3,505.24
4,005.99
4,005.99
4,005.99

88.72
88.72
88.72
88.72
88.72

2015
2016
2017
2018
2019

Boston cost 2015

Boston cost 2016
Boston cost 2017
Boston cost 2018
Boston cost 2019

2
2
3
3
3

793.51
793.51
1,190.26
1,190.26
1,190.26

88.72
88.72
88.72
88.72
88.72

2015
2016
2017
2018
2019

Red cost 2015

Red cost 2016
Red cost 2017
Red cost 2018
Red cost 2019

4
5
5
5
6

1,996.21
2,495.27
2,495.27
2,495.27
2,994.32

88.72
88.72
88.72
88.72
88.72

2015
2016
2017
2018
2019

Rainbow cost 2015

Rainbow cost 2016
Rainbow cost 2017
Rainbow cost 2018
Rainbow cost 201

3
5
5
5
5

544.49
907.48
907.48
907.48
907.48

181.50
181.50
181.50
181.50
181.50

88.72
88.72
88.72
88.72
88.72

FOH
41.84
42.68
41.84
41.84
41.84

UNIT COST 60% MU

933.40
560.04
936.32
561.79
933.40
560.04
933.40
560.04
933.40
560.04

NET
PRICE/PIECE
1,493.44
1,498.12
1,493.44
1,493.44
1,493.44

12% VAT
179.21
179.77
179.21
179.21
179.21

ESTIMATED
PRICE
1,672.66
1,677.89
1,672.66
1,672.66
1,672.66

FINAL PRICE
1,700.00
1,734.00
1,769.00
1,805.00
1,842.00

41.84
41.84
41.84
41.84
41.84

641.16
641.16
641.16
641.16
641.16

384.69
384.69
384.69
384.69
384.69

1,025.85
1,025.85
1,025.85
1,025.85
1,025.85

123.10
123.10
123.10
123.10
123.10

1,148.96
1,148.96
1,148.96
1,148.96
1,148.96

1,250.00
1,275.00
1,301.00
1,328.00
1,355.00

41.84
41.84
41.84
41.84
41.84

476.22
476.22
476.22
476.22
476.22

285.73
285.73
285.73
285.73
285.73

761.95
761.95
761.95
761.95
761.95

91.43
91.43
91.43
91.43
91.43

853.39
853.39
853.39
853.39
853.39

950.00
969.00
989.00
1,009.00
1,030.00

41.84
41.84
41.84
41.84
41.84

426.70
426.70
426.70
426.70
426.70

256.02
256.02
256.02
256.02
256.02

682.73
682.73
682.73
682.73
682.73

81.93
81.93
81.93
81.93
81.93

764.65
764.65
764.65
764.65
764.65

800.00
816.00
833.00
850.00
867.00

41.84
41.84
41.84
41.84
41.84

553.89
553.89
553.89
553.89
553.89

332.33
332.33
332.33
332.33
332.33

886.22
886.22
886.22
886.22
886.22

106.35
106.35
106.35
106.35
106.35

992.57
992.57
992.57
992.57
992.57

1,150.00
1,173.00
1,197.00
1,221.00
1,246.00

41.84
41.84
41.84
41.84
41.84

349.27
349.27
349.27
349.27
349.27

209.56
209.56
209.56
209.56
209.56

558.83
558.83
558.83
558.83
558.83

67.06
67.06
67.06
67.06
67.06

625.89
625.89
625.89
625.89
625.89

850.00
867.00
885.00
903.00
922.00

41.84
41.84
41.84

360.23
360.23
360.23

216.14
216.14
216.14

576.37
576.37
576.37

69.16
69.16
69.16

645.53
645.53
645.53

750.00
765.00
781.00

41.84
41.84

360.23
360.23

216.14
216.14

576.37
576.37

69.16
69.16

645.53
645.53

797.00
813.00

41.84
41.84
41.84
41.84
41.84

460.38
460.38
460.38
460.38
460.38

276.23
276.23
276.23
276.23
276.23

736.61
736.61
736.61
736.61
736.61

88.39
88.39
88.39
88.39
88.39

825.00
825.00
825.00
825.00
825.00

850.00
867.00
885.00
903.00
922.00

41.84
41.84
41.84
41.84
41.84

995.32
995.32
995.32
995.32
995.32

597.19
597.19
597.19
597.19
597.19

1,592.52
1,592.52
1,592.52
1,592.52
1,592.52

191.10
191.10
191.10
191.10
191.10

1,783.62
1,783.62
1,783.62
1,783.62
1,783.62

41.84
41.84
41.84
41.84
41.84

2,634.30
3,635.80
4,136.55
4,136.55
4,136.55

1,317.15
1,817.90
2,068.28
2,068.28
2,068.28

65.86
64.93
64.63
64.63
64.63

7.90
7.79
7.76
7.76
7.76

73.76
72.72
72.39
72.39
72.39

80.00
82.00
84.00
86.00
88.00

41.84
41.84
41.84
41.84
41.84

924.07
924.07
1,320.82
1,320.82
1,320.82

462.03
462.03
660.41
660.41
660.41

57.75
57.75
55.03
55.03
55.03

6.93
6.93
6.60
6.60
6.60

64.68
64.68
61.64
61.64
61.64

80.00
82.00
84.00
86.00
88.00

41.84
41.84
41.84
41.84
41.84

2,126.77
2,625.83
2,625.83
2,625.83
3,124.88

1,063.39
1,312.91
1,312.91
1,312.91
1,562.44

66.46
65.65
65.65
65.65
65.10

7.98
7.88
7.88
7.88
7.81

74.44
73.52
73.52
73.52
72.91

75.00
77.00
79.00
81.00
83.00

41.84
41.84
41.84
41.84
41.84

856.54
1,219.53
1,219.53
1,219.53
1,219.53

428.27
609.77
609.77
609.77
609.77

35.69
30.49
30.49
30.49
30.49

4.28
3.66
3.66
3.66
3.66

39.97
34.15
34.15
34.15
34.15

50.00
51.00
53.00
55.00
57.00

1,800.00
1,836.00
1,873.00
1,911.00
1,950.00

2015

2016

Whole Cakes
Red Velvet and Raspberry Supreme Cake
Layered Crme Brulee Cheesecake
Macademia Sansrival
Green tea Layered Cake
Ultimate Chocolate Fudge Layer Cake
Chocolate Oblivion Truffle Torte
Dulce De Leche with Caramel Buttercream
Mocha Tiramisu Cake
Lemon Torte

Price
1,700.00
1,250.00
950.00
800.00
1,150.00
850.00
750.00
850.00
1,800.00

Annual
Quantity
649
738
537
246
1,276
1,857
1,029
1,208
201

Slice Cakes
Red Velvet and Raspberry Supreme Cake
Layered Crme Brulee Cheesecake
Macademia Sansrival
Green tea Layered Cake
Ultimate Chocolate Fudge Layer Cake
Chocolate Oblivion Truffle Torte
Dulce De Leche with Caramel Buttercream
Mocha Tiramisu Cake
Lemon Torte

175.00
135.00
105.00
85.00
125.00
95.00
95.00
95.00
185.00

247
281
204
94
485
706
391
459
77

43,163.17
37,890.03
21,432.75
7,952.23
60,598.54
67,062.38
37,167.10
43,630.95
14,160.92

#
#
#
#
#
#
#
#
#

258
293
213
98
507
738
409
480
80

80.00
80.00
75.00
50.00

640
209
411
438

51,211.68
16,708.32
30,818.70
21,904.20

#
#
#
#

1,041
340
668
713

90.00
120.00
110.00
85.00
85.00
28.00

991
436
1,070
634
515
317

89,150.63
52,301.70
117,678.83
53,886.60
43,782.86
8,875.44

#
#
#
#
#
#

1,036
456
1,119
663
539
331

CupCakes
Oreo Cheesecake Cupcake
Red Velvet CC with Cream Cheese
Boston Cream CC
Rainbow CC
Drinks
Freshly Brewed Coffee
Hot Chocolate
Iced Coffee
Orange Juice
Mango Juice
Bottled Water

Total

Annual Sales
1,103,265.61
923,117.77
510,232.37
196,931.79
1,466,918.06
1,578,811.13
772,062.14
1,027,178.32
362,533.53

#
#
#
#
#
#
#
#
#

Annual
Quantity
679
772
562
257
1,334
1,942
1,076
1,264
211

8,760,427.74

2016

2017

2018

2019

Annual Sales
1,176,654.18
984,523.02
544,172.72
210,031.58
1,564,496.58
1,683,832.70
823,419.25
1,095,505.61
386,649.04

#
#
#
#
#
#
#
#
#

Annual
Quantity
679
772
562
257
1,334
1,942
1,076
1,264
211

46,036.63
40,412.45
22,859.57
8,481.63
64,632.71
71,526.87
39,641.40
46,535.55
15,103.64

#
#
#
#
#
#
#
#
#

269
307
223
102
529
771
427
502
84

49,047.14
43,055.17
24,354.44
9,036.27
68,859.29
76,204.28
42,233.70
49,578.69
16,091.33

#
#
#
#
#
#
#
#
#

282
320
233
107
553
806
447
524
87

52,285.78
45,898.16
25,962.59
9,632.95
73,406.14
81,236.13
45,022.44
52,852.42
17,153.86

294
335
243
112
578
842
467
548
91

84,974.11
27,723.65
51,136.61
36,345.03

#
#
#
#

1,087
355
698
744

90,451.56
29,510.72
54,432.89
38,687.84

#
#
#
#

1,136
371
729
777

96,450.18
31,467.83
58,042.80
41,253.56

1,187
387
762
812

95,085.29
55,783.37
125,512.59
57,473.78
46,697.44
9,466.27

#
#
#
#
#
#

1,081
476
1,167
692
562
346

101,221.69
59,383.39
133,612.63
61,182.89
49,711.09
10,077.18

#
#
#
#
#
#

1,130
497
1,220
723
588
362

107,930.82
63,319.42
142,468.69
65,238.19
53,006.03
10,745.11

1,180
519
1,275
755
614
378

9,414,713.28

Annual Sales
1,200,404.41
1,004,599.57
555,404.36
214,407.24
1,596,506.74
1,718,791.17
840,641.09
1,118,249.67
394,440.99

9,650,177.39

#
#
#
#
#
#
#
#
#

Annual
Quantity
709
807
587
269
1,393
2,029
1,124
1,320
220

Annual Sales
1,279,342.66
1,071,084.40
591,853.32
228,519.51
1,700,991.71
1,831,797.75
896,040.90
1,191,772.03
420,353.70

Annual
Quantity
741
843
613
281
1,456
2,120
1,175
1,379
230

10,285,129.07

2019
Annual Sales
1,364,488.70
1,142,182.64
631,438.11
243,609.43
1,814,158.46
1,954,750.51
955,280.03
1,271,765.39
448,290.40

55,722.69
48,915.18
27,669.20
10,266.15
78,231.36
86,576.03
47,981.90
56,326.58
18,281.43

102,766.83
33,528.70
61,844.10
43,955.31

114,999.35
67,466.29
151,799.14
69,510.72
56,477.46
11,448.82

10,969,730.91

2105

2016

2017

Sales
Sales Discount
Net Sals

8,760,427.74
(175,208.55)
8,587,324.18

9,414,713.28
(188,294.27)
9,228,435.02

9,650,177.39
(193,003.55)
9,459,190.84

Beginning Inventory
Purchases -Direct Material
Direct Labor
Factory Overhead
Total Goods available for Sale
Less: ending Inventory
Cost of Good Sold
Gross Margin

0.00
4,058,901.00
463,920.00
313,366.39
4,836,187.39
(66,709.07)
4,769,478.33
3,817,845.86

66,709.07
4,850,494.80
473,198.40
319,633.72
5,710,035.99
(66,792.17)
5,643,243.81
3,585,191.20

66,792.17
4,181,026.20
482,662.37
326,026.39
5,056,507.13
(71,825.35)
4,984,681.79
4,474,509.05

Expenses
Salaries
Rent
Advertising
Supplies
Utilities
Depreciation
Total Expense
Net Income/Loss

1,536,000.00
348,000.00
30,000.00
48,916.00
396,849.06
196,185.67
2,555,950.73
1,261,895.13

1,558,560.00
348,000.00
30,000.00
49,894.32
416,691.51
196,185.67
2,599,331.50
985,859.70

1,581,571.20
348,000.00
30,000.00
50,892.21
437,526.09
196,185.67
2,644,175.16
1,830,333.89

notes
2% increase in Selling price each year
2% increase in DM and FOH every year
2% increase in supplies every year
5% increase in Utilities and salary each year

2018

2019

10,285,129.07
(205,702.58)
10,081,444.49

10,969,730.91
(219,394.62)
10,752,355.29

71,825.35
5,292,394.20
492,315.62
332,546.92
6,189,082.08
(70,497.61)
6,118,584.47
3,962,860.02

70,497.61
5,584,246.20
502,161.93
339,197.86
6,496,103.60
(70,668.33)
6,425,435.27
4,326,920.02

1,605,042.62
348,000.00
30,000.00
51,910.05
459,402.39
196,185.67
2,690,540.73
1,272,319.28

1,628,983.48
348,000.00
30,000.00
52,948.25
482,372.51
196,185.67
2,738,489.91
1,588,430.11

Amount
Asset
Furniture and Fixtures
Table and Chairs
Stools
Couches and Sofa
Equipments
Office Equipments

6,500.00
2,500.00
8,000.00

Liability
Bank Loan

1,500,000.00

Capital

2,000,000.00

QTY

8.00
10.00
6.00

Total Amount
125,000.00
52,000.00
25,000.00
48,000.00
933,827.00
15,000.00