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Costing

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1.

Costing
Polvoron
I. List of ingredients price
1/2 kilo all-purpose flour 120
1 bar butter 55
½ kilo milk 63
½ kilo sugar 45
1 glazed paper 10
3 cookies 30
total 323
II. Operating expenses
gas 50
labor 323- total of ingredients
transportation 20
total 393
III. Computation of
selling price
Cost of ingredients 323
Operating expenses 393
total 696

How many pieces 151 pieces.


Selling price 696/151=4.60

20% mark up .20x 4.60 = 0.92

Selling price 4.60 + .92=5.52 or 6.00


6X151= 906
Gain 906-696= 210

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