Fixed capital

Item Unit Qty Unit cost Amount

Delivery cycles No 2 1,000 2,000
Mixer No 1 250 250
Cup cake pans No 10 25 250
Gas cooker No 1 500 500
Spatula No 1 20 20
Thermometer No 1 15 15

Measuring spoon No 1 5 5

Measuring cup No 1 5 5
Total 3,045

Prod. cost/day Prod.

Item Units Unit cost $ Qty/day $ cost/month $
Direct costs
Flour Kgs 0.75 500 375 9,750
Margarine Kgs 3.5 5 18 468
Baking powder Kgs 1.2 2 2 62
Eggs Trays 2.5 4 10 260
Sugar Kgs 1.1 40 44 1,144
Sub total 449 11,684
General costs (Overheads)
Rent 200
Packaging 260
Labour 300
Utilities 200
Repair & maintenance 500
Gas 500
Communication 14
Fuel 200
Depreciation 63
Sub total 2,237
Total operating costs 13,922

Project product costs and price structure

Production
Item Qty/day Qty/yr unit cost Unit price
cost/yr
Cup cakes 1,000 312,000 0.54 167,060 0.60
Profitability analysis

Profitability item Per day Per month Per year

Revenue 600 15,600 187,200

Less prod. & 535 13,922 167,060
operating costs
Profit 65 1,678 20,140
 Prod.
cost/year $

117,000
5,616
749
3,120
13,728
140,213

2,400
3,120
3,600
2,400
6,000
6,000
165.52
2,400
761
26,847
167,060

Total/revenu
e
187,200