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Quantity Price
7pcs. P 2,916.67
Rice Scoop
Quantity Price
1 P 500
Push Cart
Quantity Price
1 P 1,200
Weighing Scale
Quantity Price
1 P 1,800
PRODUCTS
Sinandomeng
Dinorado
Milagrosa
NFA Rice
Malagkit
A. Basic Equipment
D. Rental
P 10,000 monthly + P 10,000 advance monthly rent = P 20,000
Sales = P 287,760
Less: Cost of Resupplied Goods = P 239,800
Gross Sales = P 47,960
Less: Operating Expenses:
• Labor (3 x P200/day x 25days) = P 15,000
• Water & Electricity = P 1,500
Less: Rental = P 10,000
A group of Civil Engineers plans to start a rice retailing business that will
need a total investment of P 326,116.67 that will have an estimated annual
revenue of P 3,309,240 for 10 years. Taxes & Insurance will be 3% of the first
cost per year. Operation & Maintenance will be P 3,206,100. The group of
Civil Engineer expects a capital to earn not less than 25% before income
taxes. Is this a good investment?
SOLUTION
Annual Cost:
Depreciation
25%
𝑑 = ₱ 326,166.67 1+25% 10 −1
𝑑 = ₱ 9,808.67
Insurance & Taxes
= 3% ₱ 326,166.67
= ₱ 9,785
Operation & Maintenance
Supply Goods
= ₱ 239,800 × 12𝑚𝑜𝑛𝑡ℎ𝑠
= ₱ 2,877,600
Cellophanes (packaging)
= ₱ 750 × 12𝑚𝑜𝑛𝑡ℎ𝑠
= ₱ 9,000
Labor Cost
= 3𝑝𝑒𝑟𝑠𝑜𝑛𝑠 × ₱200/𝑑𝑎𝑦 × 25𝑑𝑎𝑦𝑠/𝑚𝑜𝑛𝑡ℎ × 12𝑚𝑜𝑛𝑡ℎ𝑠
= ₱ 180,000
Rental
= ₱10,000/𝑚𝑜𝑛𝑡ℎ × 12𝑚𝑜𝑛𝑡ℎ𝑠
= ₱ 120,000
Water & Electricity
= ₱ 1,500/𝑚𝑜𝑛𝑡ℎ × 12𝑚𝑜𝑛𝑡ℎ𝑠
= ₱ 18,000