List of Ingredients Price (whole) Grams/Pieces Price per gram/piece

Burger Patty:
Ground Beef 225.00 1000 0.23
Ground Pork 192.00 1000 0.19
Onions 60.00 1000 0.06
Bread 48.00 400 0.12

Burger Bun:
Noddles 34.00 227 0.15
Egg 5.00 1 5.00

Others:
Kamote 40.00 1000 0.04
Shrimp Crackers 15.00 180 0.08
Tomato 50.00 1000 0.05
Lettuce 160.00 1000 0.16
Direct Materials Cost per Gram/Piece Used during production Total Cost

Burger Patty:
Ground Beef 0.23 200.00 45.00
Ground Pork 0.19 100.00 19.20
Onions 0.06 90.00 5.40
Bread 0.12 96.00 11.52
TOTAL 69.60

Burger Bun:
Noddles 0.15 55.00 8.24
Egg 5.00 1.00 5.00
TOTAL 13.24

Other:
Tomato 0.05 100.00 5.00
Lettuce 0.16 250.00 40.00
Cheese ????
TOTAL 45.00

TOTAL DM (plain)

Total Cost with Side Dishes

Kamote 0.04 130.00 5.20
TOTAL DM

Shrimp Crackers 0.08 30.00 2.50

TOTAL DM
Number of Units produced Cost per Unit TOTAL DM/UNIT

15.00 3.00
15.00 1.28
15.00 0.36
15.00 0.77
5.41

1.00 8.24
1.00 5.00
13.24

3.00 1.67
20.00 2.00
????
3.67

22.31 22.31

5.20
27.51

2.50
24.81
Direct Labor Cost

Minimum daily wage for less than 10 worker 256.5

Maximum hours per day 8
Minimum wage per hour 32.0625

Minimum wage per hour 32.0625

Units per hour 20
Direct Labor cost per Unit 1.603125
Manufacturing Overhead Whole Days Per Day

Gas 700 61 11.4754098361

Cooking Oil 50 4 12.5
Other miscellaneous expenses 15
TOTAL 38.9754098361
Expected Sales a Day 15
Overhead per Unit 2.5983606557
TOTAL PRODUCT COST (plain)

Direct Materials 22.3125521292

Direct Labor 1.603125
Applied Overhead 2.5983606557
Total Product Cost 26.514037785

TOTAL PRODUCT COST (kamote)

Direct Materials 27.5125521292

Direct Labor 1.603125
Applied Overhead 2.5983606557
Total Product Cost 31.714037785

TOTAL PRODUCT COST (shrimp chips)

Direct Materials 24.8125521292

Direct Labor 1.603125
Applied Overhead 2.5983606557
Total Product Cost 29.014037785