Determine and describe your standard costing of production costs.

Cost of material

Beverage = 3500 Baht per month

Food = 9000 Baht per month

Details: Coffee Beans (1000), Teas (500), Fruits (1000), Additional (500), and Soda (500)

Details: Rice (2000), Meat (3000), Vegetables (2000), Instant noodles (500) Eggs (500), and Spices and Flavor (1000)

 

Cost of Labors
1st employee (cook) = 600 per day

2nd employee (Cashier and Waitress) = 400 per day

 

Cost of Overhead 
*For the advertising - Hom Gurran uses -  "Word of Mouth" and Social media (which is no   cost for Selling and Administrative) 

*Here, the Coffee machine can do the cost allocated by sale volume and life span of the machine (same as the blender) (**By doing so, we can identify - how much consumption was sold and whether it is profitable**)

*Here, the gas stove can also be allocated - by the number of orders and consumption of gas used by each order.

*Other; 

• Water fees 
• Electricity fees