TOTAL PROJECT COST

Xiii
Component Cost
Direct Costs
Purchased Equipment:
Mixer 225,000
Storage Equipment ( Fridge) 290,000
Total Purchased Equipment 515,000
Indirect Costs
Renovation 850,000
Legal Expenses 345, 000
Total Indirect Expenses 850000
Fixed Capital Investment 900,000
Total Capital Investment 900000
Direct Materials
Raw Materials:
Fragrance Oil 1,880,041.80
Fixative 121,921.80
DPG 133,387.80
Ethanol 277,095.00
Distilled Water 95,550.00
Bottle 382,200.00
Subtotal 2,890,196.40
Direct Labour 1,853,670.00
Manufacturing Overhead
Electricity 984,926.00
Maintenance 450,643.00
Factory Rent 1,260,000.00
Factory Supplies 566, 038.2
Factory Equipment 656,619.60
Indirect Labour 4,911,270.00
Subtotal 8263458.60
Total Manufacturing Cost 21270783.60
General Expenses
Distribution and Selling Costs 565,000.00
Research and Development 437,935.00
Advertisement 608,234.00
Salaries and Benefits 1,427,556.36

Subtotal 3,038,725.36
Total Project Cost 26,574,508.96