PREPARE THE CASH FLOW
Cost and Expense Schedule Schedule 1: Purchase of Raw Materials Items Calamansi All-purpose flour Whole milk Heavy cream Egg Unsalted Butter Quantity per Production Monthly Yearly 15 kg 180 kg 120 kg 1,440 kg 600 case 7,200 case 300 case 3,600 4,584 55,008 tray tray 355 box 4,260 box Unit Price P750.00 P2,700.0 0 P1,320.0 0 P600,00 0.00 P802,20 0.00 P662,07 5.00 Amount P9,000.0 0 P32,400. 00 P9,504,0 00.00 P7,200,0 00.00 P9,626,4 00.00 P7,944,9 00.00 Salt Granulated Sugar Vanilla Cornstarch Water Powdered Sugar Total Schedule 2:Rent Expense Monthly Year 1 P3,500.0 P42,000.00 0 Schedule 3: Salaries and Wages Position General Manager Baker Assistand Baker Cashier Dishwasher Cleaner Total Schedule 4: Office Supplies Item Record Book Ballpen Calculator Bond paper 8 kilo 19 sacks 120 bottles (946 ml) 336 kilo 10 gallons 21 pack 96 kilo P160.00 P1,920.0 0 228 P48,450. P581,40 sacks 00 0.00 1,440 P12,000. P144,00 bottles 00 0.00 (946 ml) 4,032 P6,300.0 P75,600. kilo 0 00 120 P150.00 P18,000. gallons 00 252 pack P945.00 P11,340. 00 P2,137,0 P35,148, 50.00 960.00 Year2 Year3 Year 4 Cost per Month Annual Cost P144,000.00 P12,000.00 P11,200.00 P134,400.00 P8,800.00 P105,600.00 P4,320.00 P51,840.00 P3,200.00 P38,400.00 P3,200.00 P38,400.00 P42,720.00 P512,640.00 Quantit Price Amount y Cost 1 P88.00 P88.00 12 P82.00 P984.00 1 P320.00 P320.00 2 P350.00 P700.00 Year 5 Stapler Official receipt Total Schedule 5: Packaging Item Fruitcake box size 8 1/8 x 3 1/2 x 2 1/2 Logo Printing Schedule 6: Transportation Cost Item Shipping Expense Delivery Expense Total Schedule 7: Promotional Expense Grand Opening Promo (Cuopon) Anniversary Promo and Valentine's/Christm as Day Promo Graphic Design for Advertisement 1 P99.00 P99.00 30 16.00 480 P2,671 Quantit Price Monthly y 70,875 P15.40 P1,091,4 75.00 50.00 2,500 50 packs Cost per Amount Cost Month P400.00 P4,800.0 0 P300.00 P3,600.0 0 P8,400.0 0 No. of Months Cost Cost P2,000.0 Launchi 0 ng of the product P3,000.0 3 0 P45.00 12 Annual P2,000.0 0 P9,000.0 0 P540.00 P13,097, 700.00 P13,097, 700.00 Social Media boosting for Advertisement Total Schedule 8: Bakery Furniture and Fixtures Item Chairs Table Total Schedule 9: Equipment Item Gas range Storage Box Aluminum Casserole Stainless mixing bowl Liquid measuring cup Dry measuring cup and spoon (set) Whisk and Rubeer scraper (set) Strainer Kitchen scissor Grater Knife Cooling Rack Wooden spoon P1,500.0 3 0 Quantit Price y 7 1 Quantit Price 1 3 3 3 2 2 2 2 1 1 1 10 2 P4,500.0 0 P16,040. 00 Amount Estimat ed Useful Life P1,500.0 P10,500. 5 0 00 P1,800.0 5 P1,800.0 0 0 P12,300. 00 Amount P10,990 P10,990 470 1,410 350 1,050 250 750 75 150 170 130 82 165 108 89 210 99 340 260 164 165 108 89 2,100 198 8909 Depreci ation Expense P2,100.0 0 P360.00 P2,460.0 0 Aluminum baking tray Total Scedule 10: Depreciation Expense Item Bakery Furniture & Fixtures Equipment Total Schedule 11: Baking Supplies Item Baking paper Piping bag (set) LPG Cling wrap Total Statement of Cost of Goods Sold Beg. Inventory Add: 10 Cost P12,300. 5 00 P20,324 5 P32,624. 00 Quantit Cost V 12 6 12 12 255 2022 Estimat ed Useful Life P119.00 P168.00 P1,995.0 0 P150.00 2023 2,550 P20,324. 00 Depreci ation 2022 2023 2024 2,460 4,920.00 7,380.00 4,064.80 8,129.60 12,194.4 6,524.80 Amount P1,428.0 0 P1,008.0 0 P23,940. 00 P1,800.0 0 P28,176. 00 2024 2025 2026 9,840 12,30 .00 0.00 16,25 20,32 9.20 4 13,049.6 19,574.4 26,09 32,62 0 0 9.20 4 2025 2026 Purchase of Raw P35,148, P39,366, P44,090, P49,381, P55,307, Materials 960.00 835.20 855.42 758.07 659.04 P391,68 Direct Labor P240,00 P272,64 P308,48 P347,52 0 0 0 0 0 Overhea d Packaging 14,312,2 P1,091,4 13,097,7 00 13,490,6 13,895,3 49.93 75.00 31 10.43 Cost of P70,011, P36,480, P52,737, P57,889, P63,624, 175.20 966.42 628 435 549.47 Goods Sold Projected Demand and Sales for 2022- 2026 Demand 2022 2023 2024 2025 2026 1,240,69 1,025,37 1,128,06 Creaman 847,293 931,991 si-Puff 6 9 0 Sales 227,046, Creaman P127,09 si-Puff 3,950 147,254, 170,212, 196,284, 578.00 416.00 006.00 270.00 Projected Cost for the year 2022-2026 2024 2025 2026 2022 2023 P36,774, P41,025, P45,785, P51,115, | P57,085, 960.00 475.20 335.42 278.07 339.04 Product Quanitit Price Name y Cost per Contrib Unit for ution Produce Product Margin d 2022 2024 2023 P92.77 P102.05 P112.25 Creama 850,500 P150.00 P57.23 nsi-Puff 2025 2026 P123. P135. 48 82 Cost and Expense Schedule Schedule 1: Purchase of Raw Materials Items Calamansi All-purpose flour Whole milk Heavy cream Egg Unsalted Butter Quantity per Production Monthly Yearly 15 kg 180 kg 120 kg 1,440 kg 600 case 7,200 case 300 case 3,600 4,584 55,008 tray tray 355 box 4,260 box Unit Price P750.00 P2,700.0 0 P1,320.0 0 P600,00 0.00 P802,20 0.00 P662,07 5.00 Amount P9,000.0 0 P32,400. 00 P9,504,0 00.00 P7,200,0 00.00 P9,626,4 00.00 P7,944,9 00.00 Salt Granulated Sugar Vanilla Cornstarch Water Powdered Sugar Total Schedule 2:Rent Expense Monthly Year 1 P3,500.0 P42,000.00 0 Schedule 3: Salaries and Wages Position General Manager Baker Assistand Baker Cashier Dishwasher Cleaner Total Schedule 4: Office Supplies Item Record Book Ballpen Calculator Bond paper 8 kilo 19 sacks 120 bottles (946 ml) 336 kilo 10 gallons 21 pack 96 kilo P160.00 P1,920.0 0 228 P48,450. P581,40 sacks 00 0.00 1,440 P12,000. P144,00 bottles 00 0.00 (946 ml) 4,032 P6,300.0 P75,600. kilo 0 00 120 P150.00 P18,000. gallons 00 252 pack P945.00 P11,340. 00 P2,137,0 P35,148, 50.00 960.00 Year2 Year3 Year 4 Cost per Month Annual Cost P144,000.00 P12,000.00 P11,200.00 P134,400.00 P8,800.00 P105,600.00 P4,320.00 P51,840.00 P3,200.00 P38,400.00 P3,200.00 P38,400.00 P42,720.00 P512,640.00 Quantit Price Amount y Cost 1 P88.00 P88.00 12 P82.00 P984.00 1 P320.00 P320.00 2 P350.00 P700.00 Year 5 Stapler Official receipt Total Schedule 5: Packaging Item Fruitcake box size 8 1/8 x 3 1/2 x 2 1/2 Logo Printing Schedule 6: Transportation Cost Item Shipping Expense Delivery Expense Total Schedule 7: Promotional Expense Grand Opening Promo (Cuopon) Anniversary Promo and Valentine's/Christm as Day Promo Graphic Design for Advertisement 1 P99.00 P99.00 30 16.00 480 P2,671 Quantit Price Monthly y 70,875 P15.40 P1,091,4 75.00 50.00 2,500 50 packs Cost per Amount Cost Month P400.00 P4,800.0 0 P300.00 P3,600.0 0 P8,400.0 0 No. of Months Cost Cost P2,000.0 Launchi 0 ng of the product P3,000.0 3 0 P45.00 12 Annual P2,000.0 0 P9,000.0 0 P540.00 P13,097, 700.00 P13,097, 700.00 Social Media boosting for Advertisement Total Schedule 8: Bakery Furniture and Fixtures Item Chairs Table Total Schedule 9: Equipment Item Gas range Storage Box Aluminum Casserole Stainless mixing bowl Liquid measuring cup Dry measuring cup and spoon (set) Whisk and Rubeer scraper (set) Strainer Kitchen scissor Grater Knife Cooling Rack Wooden spoon P1,500.0 3 0 Quantit Price y 7 1 Quantit Price 1 3 3 3 2 2 2 2 1 1 1 10 2 P4,500.0 0 P16,040. 00 Amount Estimat ed Useful Life P1,500.0 P10,500. 5 0 00 P1,800.0 5 P1,800.0 0 0 P12,300. 00 Amount P10,990 P10,990 470 1,410 350 1,050 250 750 75 150 170 130 82 165 108 89 210 99 340 260 164 165 108 89 2,100 198 8909 Depreci ation Expense P2,100.0 0 P360.00 P2,460.0 0 Aluminum baking tray Total Scedule 10: Depreciation Expense Item Bakery Furniture & Fixtures Equipment Total Schedule 11: Baking Supplies Item Baking paper Piping bag (set) LPG Cling wrap Total Statement of Cost of Goods Sold Beg. Inventory Add: 10 Cost P12,300. 5 00 P20,324 5 P32,624. 00 Quantit Cost V 12 6 12 12 255 2022 Estimat ed Useful Life P119.00 P168.00 P1,995.0 0 P150.00 2023 2,550 P20,324. 00 Depreci ation 2022 2023 2024 2,460 4,920.00 7,380.00 4,064.80 8,129.60 12,194.4 6,524.80 Amount P1,428.0 0 P1,008.0 0 P23,940. 00 P1,800.0 0 P28,176. 00 2024 2025 2026 9,840 12,30 .00 0.00 16,25 20,32 9.20 4 13,049.6 19,574.4 26,09 32,62 0 0 9.20 4 2025 2026 Purchase of Raw P35,148, P39,366, P44,090, P49,381, P55,307, Materials 960.00 835.20 855.42 758.07 659.04 P391,68 Direct Labor P240,00 P272,64 P308,48 P347,52 0 0 0 0 0 Overhea d Packaging 14,312,2 P1,091,4 13,097,7 00 13,490,6 13,895,3 49.93 75.00 31 10.43 Cost of P70,011, P36,480, P52,737, P57,889, P63,624, 175.20 966.42 628 435 549.47 Goods Sold Projected Demand and Sales for 2022- 2026 Demand 2022 2023 2024 2025 2026 1,240,69 1,025,37 1,128,06 Creaman 847,293 931,991 si-Puff 6 9 0 Sales 227,046, Creaman P127,09 si-Puff 3,950 147,254, 170,212, 196,284, 578.00 416.00 006.00 270.00 Projected Cost for the year 2022-2026 2024 2025 2026 2022 2023 P36,774, P41,025, P45,785, P51,115, | P57,085, 960.00 475.20 335.42 278.07 339.04 Product Quanitit Price Name y Cost per Contrib Unit for ution Produce Product Margin d 2022 2024 2023 P92.77 P102.05 P112.25 Creama 850,500 P150.00 P57.23 nsi-Puff 2025 2026 P123. P135. 48 82
