Review the parts of Chapter 1 to 5 of business plan.

Review Achievement Test Paper

Costing:

Situation:

Valdehueza is a new bakery store in town. It will soon start its operation in March 1,2020. It will only be
opened during weekdays.

Help Valdehueza project its raw materials purchases for the month with the following:

Product 1: Tala Bread

Ingredients Price Qty Amoun

t
Flour 50 /kg 1000 100 g 5
Egg 6 /pc 6 pcs 36
Skimmed Milk 150 /kg 1000 60 g 9
Powdered Milk 320 /kg 1000 80 g 25.6
Sugar 60 /kg 1000 40 g 2.4
Salt 20 /kg 1000 6 g 0.12
Baking Powder 20 /50g 20 g 8
Total 86.12

Product 2: Tala Brownies

Ingredients Price Qty Amo

unt
Flour 70 /kg 1000 200 g 14
Egg 4 /pc 4 16
Cocoa 160 /kg 1000 60 g 9.6
Chocolate 50 /bar 1000 0.50 bar 25
Sugar 60 /kg 1000 40 g 2.4
Chocolate Chips 250 /kg 1000 10 g 2.5
Peanut 230 /kg 1000 10 g 2.3
Vanilla Extract 30 /bot 0.50 bot 15
Total Cost 86.8

Help Valdehueza project the Raw Materials to be purchased for the month of March if the daily demand
for Tala bread is 50 packs and Tala Brownies 25 boxes use unit of measures Kg, Bar, Bottle, pcs
Product 1: Tala Bread
22 days of operation for the month- number of weekdays
Ingredients Price Qty one Month Amount
Flour 50 /kg 110 kg 5,500.00
Egg 6 /pc 6600 pcs 39,600.00
Skimmed 150 /kg 66 kg 9,900.00
Milk
Powdered 320 /kg 88 kg 28,160.00
Milk
Sugar 60 /kg 44 kg 2,640.00
Salt 20 /kg 6.6 kg 132.00
Baking 20 /50g 22 kg 8,800.00
Powder
94,732.00

Product NO.2: Tala Bread

22 days operation
Ingredients Qty in One Amount
Month
Flour 110 kg 7,700.00
Egg 2200 pcs 8,800.00
Cocoa 33 kg 5,280.00
Chocolate 275 bar 13,750.00
Sugar 22 kg 1,320.00
Chocolate Chips 5.5 kg 1,375.00
Peanut 5.5 kg 1,265.00
Vanilla Extract 275 bot 8,250.00
Total for 1 month 47,740.00

Please analyze how the figures for one month are computed.

In exam, amount per ingredient is asked.

What is the total cost of raw materials?

How much is the total cost if there is 5% freight incurred?

How much is the total manufacturing cost if there are direct labor P500, indirect labor P300, utilities
P500 and miscellaneous P250?

Compute the mark-up of 30% of the total raw materials per product.

How much is the sales, cost of sales and cost of goods sold if 5% of total product produced is unsold?