COSTING
COSTING
COSTING
Costing
TOCINO
Ingredients Unit cost (Php) Amount used Actual cost
(Tocino)
Pork (14 kg.) Php 4760 4670g Php 1587
White sugar (1 ¹/2) Php 117 500g Php 39
Rocksalt Php 20 333.33g Php 7
100g Aji Php 27 33.33 Php 9
Pares(soy/vinegar) Php 92 333.33g Php 31
Purified water Php 85 5000g Php 28
Curing salt Php 16 200g Php 5
Phosphate Php 55 200g Php 18
Garlic (1kg.) Php 120 333.33 Php 40
Black pepper Php 20 500g Php 7
TAPA
BANGUS
SARDINES
Ingredients Unit cost (Php) Amount used Actual cost
(Bottled Sardines in
Oil)
Galunggong (1kg) Php 180 1000g Php 180
Cooking oil Php 70 400g Php 35
Soy sauce Php 28 40g Php 11.2
Rock salt Php 10 20g Php 10
Peppercorn NA 20g NA
Bay leaf Php 15 10g Php 15
Onion Php 15 50g Php 15
Carrot Php 15 100g Php 15
Bell pepper Php 12 50g Php 12
Total cost in ingredients Php 282
Jar (5 pcs) Php 100 Jar (5 pcs) Php 100
Total cost in production 393.2
SQUARE HAM
Ingredients Unit cost (Php) Amount used Actual cost
(SQUARE HAM)
Meat Php 1, 680 7000g Php 1, 680
Ultracure/Curing salt Php 23.66 25 g Php 23.66
Salt, iodized Php 25 245 g Php 25
Sugar, white Php 40 340 g Php 40
Ham flavor Php 255 265 g Php 255
MSG Php 8.33 10 g Php 8.33
SKINLESS
Ingredients Unit cost (Php) Amount used Actual cost
(skinless)
Meat Php 1, 680 7000g Php 1, 680
Ultracure/Curing salt Php 23.66 25 g Php 23.66
Salt, iodized Php 25 245 g Php 25
Sugar, white Php 40 340 g Php 40
Pineapple juice Php 35 30 g Php 4.6
MSG Php 8.33 10 g Php 8.33
Pepper Php 40 6g Php 40
Garlic Php 75 10g Php 37.5
Vinegar Php 25 20 g
a. Compute the net profit by getting the difference between the production
cost and total sales.
TOCINO
Total pack we produced=18packs
Price per pack = Php101, our marketprice is Php 120/ pack
TAPA
Total pack we produced=21 packs
Price per pack = Php 87, our marketprice is Php 95/ pack
HAM
Total kilograms we produced= 4.767kg
Price per 1000g= Php 442, our marketprice is Php 500
BANGUS
Total pack we produced=2 packs
Price per pack = Php 87.5, our marketprice is Php 110 pack
SQUARE HAM
Total pack we produced=24 packs
Price per pack = Php91.44, our market price is Php 100/ pack
SKINLESS LONGGANISA
Total pack we produced = 40 packs
32 – 200g
5- 230 g
3 – 260 g
Price per pack
32 – 200g = php 70.00
5 – 230 g = php 80.00
3 – 260 g = php 88.00
Revenue cost net profit
php 32 x 70 = php 2,240
php 5 x 80 = php 400
php 3 x 88 = php 264
Cost
= 2,039
Profit
= php 2,904– 2,039
= php 865