Queseo de Las Tapas Feasibility Project Excel (Group 8 - Bsie 4a-Day)

legen 1
2
3 twiglets
taste queseo taste odor texture
Age Address 7 6 5 4 3 2 1 7 6 5 4 3 2 1 7 6 5 4 3 2 1 7
1 20 D 1 1 1
2 25 D 1 1 1
3 22 D 1 1 1 1
4 25 D 1 1 1
5 27 D 1 1 1
6 35 D 1 1 1 1
7 20 D 1 1 1
8 26 D 1 1 1 1
9 22 D 1 1 1
10 21 D 1 1 1 1
11 23 D 1 1 1
12 28 D 1 1 1
13 22 D 1 1 1
14 21 D 1 1 1
15 50 D 1 1 1
16 22 D 1 1 1
17 29 D 1 1 1
18 25 D 1 1 1 1
19 23 D 1 1 1
20 30 D 1 1 1
21 32 D 1 1 1
22 41 D 1 1 1
23 21 D 1 1 1 1
24 40 D 1 1 1 1
25 28 D 1 1 1
26 21 D 1 1 1
27 21 D 1 1 1
28 21 D 1 1 1
29 20 D 1 1 1 1
30 23 D 1 1 1
31 25 D 1 1 1
32 22 D 1 1 1
33 28 D 1 1 1
34 25 D 1 1 1
35 24 D 1 1 1
36 21 D 1 1 1
37 23 D 1 1 1
38 21 D 1 1 1
39 21 D 1 1 1
40 21 D 1 1 1
41 23 D 1 1 1 1
42 25 D 1 1 1
43 21 D 1 1 1
44 21 D 1 1 1
45 22 D 1 1 1
46 50 D 1 1 1
47 21 D 1 1 1
48 24 D 1 1 1
49 25 D 1 1 1 1
50 25 D 1 1 1
51 25 D 1 1 1
52 21 D 1 1 1
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54 22 D 1 1 1
55 25 D 1 1 1
56 21 D 1 1 1
57 25 D 1 1 1
58 27 D 1 1 1
59 28 D 1 1 1
60 30 D 1 1 1
61 32 D 1 1 1
62 21 D 1 1 1
63 23 D 1 1 1
64 23 D 1 1 1
65 21 D 1 1 1
66 22 D 1 1 1
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68 23 D 1 1 1
69 21 D 1 1 1
70 21 D 1 1 1
71 21 D 1 1 1
72 23 D 1 1 1
73 23 D 1 1 1
74 21 D 1 1 1
75 22 D 1 1 1
76 24 D 1 1 1
77 26 D 1 1 1
78 21 D 1 1 1
79 25 D 1 1 1
80 23 D 1 1 1
81 21 D 1 1 1
82 28 D 1 1 1
83 27 D 1 1 1
84 22 D 1 1 1
85 24 D 1 1 1
86 25 D 1 1 1
87 22 D 1 1 1
88 24 D 1 1 1
89 27 D 1 1 1
90 21 D 1 1 1
91 28 D 1 1 1
92 21 D 1 1 1
93 23 D 1 1 1
94 21 D 1 1 1
95 22 D 1 1 1
96 24 D 1 1 1
97 21 C 1 1 1
98 22 C 1 1 1
99 23 C 1 1 1
100 27 C 1 1 1
101 20 D 1 1 1
102 23 D 1 1 1
103 45 D 1 1 1
104 33 D 1 1 1 1
105 21 D 1 1 1
106 20 D 1 1 1
107 20 D 1 1 1 1
108 20 D 1 1 1
109 21 D 1 1 1 1
110 20 D 1 1 1 1
111 34 D 1 1 1
112 41 D 1 1 1 1
113 27 D 1 1 1 1
114 49 D 1 1 1
115 33 D 1 1 1
116 20 D 1 1 1
117 20 D 1 1 1 1
118 21 D 1 1 1
119 21 D 1 1 1
120 22 D 1 1 1
121 28 D 1 1 1
122 24 D 1 1 1
123 21 D 1 1 1
124 21 D 1 1 1
125 22 D 1 1 1 1
126 28 D 1 1 1 1
127 21 D 1 1 1
128 20 D 1 1 1
129 23 D 1 1 1
130 25 D 1 1 1 1
131 21 D 1 1 1
132 25 D 1 1 1
133 30 D 1 1 1
134 30 D 1 1 1
135 35 D 1 1 1
136 35 D 1 1 1
137 26 D 1 1 1
138 21 D 1 1 1
139 22 D 1 1 1
140 25 D 1 1 1
141 26 D 1 1 1
142 24 D 1 1 1
143 31 D 1 1 1
144 25 D 1 1 1
145 24 D 1 1 1 1
146 21 D 1 1 1
147 22 D 1 1 1 1
148 24 D 1 1 1
149 25 D 1 1 1 1
150 22 D 1 1 1
151 23 D 1 1 1 1
152 21 D 1 1 1
153 23 D 1 1 1
154 34 D 1 1 1
155 29 D 1 1 1 1
156 21 D 1 1 1 1
157 24 D 1 1 1
158 24 D 1 1 1
159 25 D 1 1 1 1
160 31 D 1 1 1 1
161 40 D 1 1 1
162 35 D 1 1 1
163 28 D 1 1 1
164 48 D 1 1 1
165 27 D 1 1 1
166 31 D 1 1 1
167 23 D 1 1 1
168 38 D 1 1 1
169 31 D 1 1 1
170 35 D 1 1 1
171 38 D 1 1 1
172 25 D 1 1 1
173 48 D 1 1 1
174 22 D 1 1 1
175 24 D 1 1 1
176 38 D 1 1 1
177 35 D 1 1 1
178 29 D 1 1 1
179 37 D 1 1 1
180 33 D 1 1 1
181 27 D 1 1 1
182 40 D 1 1 1 1
183 48 D 1 1 1
184 21 D 1 1 1
185 21 D 1 1 1 1
186 21 D 1 1 1
187 24 D 1 1 1 1
188 21 D 1 1 1
189 23 D 1 1 1
190 29 D 1 1 1 1
191 25 D 1 1 1
192 21 D 1 1 1
193 21 D 1 1 1
194 21 D 1 1 1 1
195 21 D 1 1 1
196 21 D 1 1 1
197 21 D 1 1 1
198 21 D 1 1 1
199 21 D 1 1 1
200 21 D 1 1 1
201 21 D 1 1 1
202 22 D 1 1 1
203 22 D 1 1 1 1
204 21 D 1 1 1 1
205 22 D 1 1 1 1
206 22 D 1 1 1 1
207 22 D 1 1 1 1
208 25 D 1 1 1 1
209 20 D 1 1 1
210 20 D 1 1 1
211 20 D 1 1 1 1
212 21 D 1 1 1 1
213 21 D 1 1 1 1
214 20 D 1 1 1 1
215 21 D 1 1 1
216 20 D 1 1 1 1
217 20 D 1 1 1 1
218 21 D 1 1 1
219 20 D 1 1 1
220 21 D 1 1 1 1
221 21 D 1 1 1
222 26 D 1 1 1 1
223 23 D 1 1 1 1
224 33 D 1 1 1 1
225 55 D 1 1 1 1
226 56 D 1 1 1 1
227 30 D 1 1 1 1
228 26 D 1 1 1 1
229 23 D 1 1 1 1
230 31 D 1 1 1
231 31 D 1 1 1
232 41 D 1 1 1
233 22 D 1 1 1
234 21 D 1 1 1 1
235 42 D 1 1 1
236 23 D 1 1 1
237 23 D 1 1 1 1
238 23 D 1 1 1 1
239 20 D 1 1 1
240 39 D 1 1 1
241 21 D 1 1 1 1
242 22 D 1 1 1 1
243 21 D 1 1 1 1
244 23 D 1 1 1 1
245 21 D 1 1 1
246 21 D 1 1 1 1
247 29 D 1 1 1
248 29 D 1 1 1 1
249 22 D 1 1 1 1
250 21 D 1 1 1 1
251 22 D 1 1 1
252 22 D 1 1 1
253 24 D 1 1 1 1
254 28 D 1 1 1
255 30 D 1 1 1
256 29 D 1 1 1 1
257 45 D 1 1 1
258 50 D 1 1 1
259 27 D 1 1 1 1
260 33 D 1 1 1
261 29 D 1 1 1 1
262 48 D 1 1 1
263 55 D 1 1 1 1
264 34 D 1 1 1 1
265 41 D 1 1 1
266 23 D 1 1 1 1
267 25 D 1 1 1 1
268 29 D 1 1 1
269 34 D 1 1 1
270 23 D 1 1 1
271 39 D 1 1 1
272 25 D 1 1 1
273 30 D 1 1 1
274 35 D 1 1 1
275 28 D 1 1 1 1
276 23 D 1 1 1
277 21 D 1 1 1
278 26 D 1 1 1 1
279 27 D 1 1 1
280 22 D 1 1 1 1
281 22 D 1 1 1
282 22 D 1 1 1 1
283 30 D 1 1 1
284 22 D 1 1 1 1
285 24 D 1 1 1
286 22 D 1 1 1 1
287 29 D 1 1 1 1
288 35 D 1 1 1
289 32 D 1 1 1 1
290 28 D 1 1 1 1
291 24 D 1 1 1 1
292 22 D 1 1 1 1
293 21 D 1 1 1
294 22 D 1 1 1 1
295 21 D 1 1 1 1
296 22 D 1 1 1 1
297 23 D 1 1 1 1
298 22 D 1 1 1 1
299 20 D 1 1 1 1
300 21 D 1 1 1
301 20 C 1 1 1
302 31 C 1 1 1
303 33 C 1 1 1
304 45 C 1 1 1
305 26 C 1 1 1
306 33 C 1 1 1
307 40 C 1 1 1
308 21 C 1 1 1
309 28 C 1 1 1
310 49 C 1 1 1
311 20 C 1 1 1
312 21 C 1 1 1
313 41 C 1 1 1
314 30 C 1 1 1
315 22 C 1 1 1
316 36 C 1 1 1
317 27 C 1 1 1
318 30 C 1 1 1
319 21 C 1 1 1
320 24 C 1 1 1
321 28 C 1 1 1
322 30 C 1 1 1
323 45 C 1 1 1
324 50 C 1 1 1
325 40 C 1 1 1
326 30 C 1 1 1
327 20 C 1 1 1
328 35 C 1 1 1
329 22 C 1 1 1
330 55 C 1 1 1
331 31 C 1 1 1
332 45 C 1 1 1
333 50 C 1 1 1
334 50 C 1 1 1
335 25 C 1 1 1
336 31 C 1 1 1
337 26 C 1 1 1
338 35 C 1 1 1
339 21 C 1 1 1
340 21 C 1 1 1 1
341 22 C 1 1 1
342 21 C 1 1 1
343 23 C 1 1 1
344 35 C 1 1 1
345 40 C 1 1 1
346 27 C 1 1 1
347 38 C 1 1 1
348 26 C 1 1 1
349 47 C 1 1 1
350 25 C 1 1 1
351 32 C 1 1 1
352 30 C 1 1 1
353 24 C 1 1 1
354 23 C 1 1 1 1
355 23 C 1 1 1
356 22 C 1 1 1
357 22 C 1 1 1 1
358 34 C 1 1 1
359 25 C 1 1 1 1
360 27 C 1 1 1
361 21 C 1 1 1
362 22 C 1 1 1
363 37 C 1 1 1
364 29 C 1 1 1
365 28 C 1 1 1
366 24 C 1 1 1
367 28 C 1 1 1
368 21 C 1 1 1
369 24 C 1 1 1
370 57 C 1 1 1 1
371 23 C 1 1 1
372 21 C 1 1 1
373 25 C 1 1 1
374 23 C 1 1 1
375 21 C 1 1 1 1
376 21 C 1 1 1
377 27 C 1 1 1
378 34 C 1 1 1 1
379 24 C 1 1 1 1
380 22 C 1 1 1
381 22 C 1 1 1 1
382 21 C 1 1 1 1
383 20 C 1 1 1
384 24 C 1 1 1
385 33 C 1 1 1
386 27 C 1 1 1
387 32 C 1 1 1 1
388 21 C 1 1 1
389 21 C 1 1 1
390 25 C 1 1 1
391 25 C 1 1 1
392 20 C 1 1 1
393 31 C 1 1 1
394 25 C 1 1 1 1
395 26 C 1 1 1
396 21 C 1 1 1
397 21 C 1 1 1
398 22 C 1 1 1
399 21 C 1 1 1
400 20 C 1 1 1
145 168 54 23 8 1 1 75 170 115 21 17 2 0 91 172 94 25 16 2 0 102
TWIGS 7 2 1
TASTE 145 1 1 400
QUESEO TA 75 2 0 400
ODOR 91 2 0 400
TEXTURES 102 0 0 400
APPEARANC 126 0 0 400
DIP 7 2 1
TASTE 144 2 0 400
QUESEO TA 86 8 0 400
ODOR 100 9 1 400
CANDY 7 2 1
TASTE 215 2 0 400
QUESEO TA 156 1 0 400
ODOR 175 2 0 400
TOTAL
COMPOSTE 104
DANAO 296
consumption
Product 1
Queseo Twi 224
Queseo Dip 206
Queseo Can 202
respondents
20-24 219
25-29 84
30-34 42
35-39 20
40-44 12
45-49 12
50-54 6
55-59 5
400
occupation
stude 199
emplo 158
unemp 43
400
income
4000 135
5000- 221
10000 39
395
product acceptability
dip
texture apperance taste queseo taste odor
6 5 4 3 2 1 7 6 5 4 3 2 1 7 6 5 4 3 2 1 7 6 5 4 3 2 1 7 6
1 1 1 1 1
1 1 1 1 1
1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
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1 1 1 1
1 1 1 1
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1 1 1 1
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1 1 1 1
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1 1 1 1 1
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1 1 1 1 1
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1 1 1 1 1
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1 1 1 1 1
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1 1 1 1 1
1 1 1 1 1
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1 1 1 1 1
1 1 1 1
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1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
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1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
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1 1 1 1
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1 1 1 1
1 1 1 1
1 1 1 1
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1 1 1 1
1 1 1 1
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1 1 1 1 1
1 1 1 1
1 1 1 1
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1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
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1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
1 1 1
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1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
141 106 37 14 0 0 126 143 85 31 15 0 0 144 141 73 27 13 2 0 86 153 95 34 24 8 0 100 135
product acceptability
dip
odor texture apperance taste queseo taste
5 4 3 2 1 7 6 5 4 3 2 1 7 6 5 4 3 2 1 7 6 5 4 3 2 1 7 6 5 4
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1
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candy consumption
queseo taste odor texture apperance twiglets dip
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TWIGLETS
consumption STORE OTHER SNACKS PRICE
dip candy SAVEGAIPRINCE SEVEBREAD PAN DUNKIN CHEESE ROLLS MOSHI MANJU 5 10
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DIP CANDY
PRICE STORE OTHER SNACKS PRICE STORE OTHER SNACKS
15 20 SAVGAISPRINCSEVELADY'STA CHEE 5 10 15 20 SAVEMORE GAISPRI SEVEN ELEVEN MONAMI
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1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
1 1 1 1 1 1
93 124### 106 68 23 309 51 40 153 67 67 113 199 98 78 25 191
CANDY
OTHER SNACKS PRICE
YEMAPASTIKOPI FLOTCOW 5 10 15 20
1 1
1
1 1
1
1 1
1 1
1
1 1
1 1
1
1
1
1 1
1 1
1
1 1
1 1
1
1
1 1
1 1
1 1
1
1 1
1
1 1
1
1
1 1
1 1
1
1
1 1
1
1
1
1
1 1
1
1
1
1
1 1
1
1
1
1 1
1 1
1
1 1
1
1 1
1
1 1
1
1 1
1
1 1
1
1 1
1 1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1 1
1
1 1
1 1
1 1
1 1
1
1 1
1 1
1 1
1
1 1
1 1
1 1
1 1
1
1 1
1
1
1
1
1
1
1
1
1 1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1
1
1 1
1 1
1 1
1 1
1
1
1 1
1 1
1
1
1
1 1
1 1
1
1 1
1 1
1
1 1
1 1
1 1
1
1
1
1 1
1
1
1
1
1 1
1 1
1
1 1
1 1
1
1
1
1 1
1
1 1
1 1
1 1
1
1
1
1
1
1 1
1
1
1 1
1
1 1
1
1
1
1
1 1
1 1
1 1
1 1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1
1
1
1
1
1
1
1 1
1
1
1
1
1
1
1
1
1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1
1 1
1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1
1
1
1 1
1 1
1 1
1 1
1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1
1
1 1
1 1
1
1
1
1
1 1
1
1
1
1
1
1 1
1
1 1
1
1
1
1
1
1 1
1
1
1 1
1
1
1 1
1 1
1 1
1 1
1
1
1
1
1
1 1
1
1 1
1 1
1
1
1
1
1 1
1 1
1
1 1
1
1 1
1 1
1 1
1 1
1
1
1
1
1
1
1
1 1
1
1
1
1
1
1
1 1
1
1 1
1
1 1
1 1
1 1
1 1
1 1
1
1
1 1
1
1 1
1 1
1 1
1
1
1
1
1 1
1
1
1
1
1
1
1
1
57 96 3 47 6 ### 67 70 92
Monthly income
4000 below 135
5000-10000 221
10000 above 39
TWIGS 7 6 5
TASTE 145 168 54
20-24 219 QUESEO TASTE 75 170 115
25-29 84 ODOR 91 172 94
30-34 42 TEXTURES 102 141 106
35-39 20 APPEARANCE 126 143 85
40-44 12
45-49 12 DIP 7 6 5
50-54 6 TASTE 144 141 73
55-59 5 QUESEO TASTE 86 153 95
ODOR 100 135 100
TEXTURES 110 140 91
APPEARANCE 144 114 83
CANDY 7 6 5
TASTE 215 95 62
QUESEO TASTE 156 134 61
ODOR 175 115 70
TEXTURES 195 101 66
APPEARANCE 188 96 56
Twig
6%
14%
33%
STUDENT 199
EMPLOYED 158
0 UNEMPLOYED 43 400
4 3 2 1
23 8 1 1 400
21 17 2 0 400
25 16 2 0 400 COMPOSTELA
37 14 0 0 400 DANAO
31 15 0 0 400
4 3 2 1
27 13 2 0 400
34 24 8 0 400
39 16 9 1 400
30 24 5 0 400 189 bread pan
36 20 3 0 400 134 dunkin don
57 cheese roll
4 3 2 1 26 moshi man
21 5 2 0 400
36 12 1 0 400 406
27 11 2 0 400
26 11 1 0 400
41 17 2 0 400
Twiglets Dipping Sauce

6%
10%
14%
Brand A 13%
Brand B
47% Brand C
Brand D
33%
77%
TOTAL YES NO
COMPOSTELA 104 82 22
296 265 31
347
Twiglets Candy
Brand
Brand A 47% Monami Brand A 191
Brand B 33% Yema Brand B 57
Brand C 14% Pastillas Brand C 96
Brand D 6% Kopiko Brand D 3
Twiglets 1% Flot tops Brand E 47
Cow Candy Brand F 6
Dipping Sauce 400
Brand
Lady`s Choice Brand A 309
Star Margarine Brand B 51
Cheez Whiz Brand C 40
400
ipping Sauce Candy

2%
12%
1%
Brand A
Brand B
Brand C 48%
24%
77%
14%
Twiglets Market Share
2023 1%
2024 1%
2025 1%
2026 2%
2027 2%
2023 4%
2024 4%
2025 4%
2026 4%
2027 4%

1%
6%
14% Brand A
Brand B
Brand C
Candy 47%
Brand D
% Twiglets
33%
Brand A
Brand B
Brand C
48%
Brand D
Brand E
Brand F
Share
Brand A
Brand B
Brand C
47%
Brand D
Twiglets
Age FrequencyPercentagOccupational Status FrequencyPercentage
20 to 24 219 55% Student 199 50%
25 to 29 84 21% Unemployed 158 40%
30 to 34 42 10% Employed 43 10%
35 to 39 20 5%
40 to 44 12 3% Monthly Income
45 to 49 12 3% 5000 below 135 34%
50 to 54 6 2% 5000-10000 221 56%
55 to 59 5 1% 10000 above 39 10%
400
100%
Percentage
Prodcut Consumption in a week
Product 1 2 3N 1
Queseo Twiglets 224 92 84 400 224
Queseo Dip 206 129 65 400 206
Queseo Candy 202 113 85 400 202
Ave. Consumption in
Product
a Week
Queseo Twiglets 2
2 3 TOTAL WM Queseo Dip 2
184 252 660 1.65 Queseo Candy 2
258 195 659 1.6475
226 255 683 1.7075
No. of Week in a Total Consumption
Year Per Year
52 104
52 104
52 104
2022
November December
Products 10 11 14 15 16 17### 21 22 3 6
Queseo Twiglets 30 25
Queseo Dip 35 25
Queseo Candy 33 35
NUMBER
Total Sales 570
22
21 120 60 100
2022 20
19
Products November 18
Total
17 75
10 11 14 15 16 17### 21 22 16 130 65
Queseo Twiglets 30 25 155075
14
Queseo Dip 35 25 13 80
Queseo Candy 33 35 12 123
11 300 150
November10
0 200 400
Row 23 Queseo
2022
Products November Total
Unit 10 11 12 13 14 15 16 17###19 20 21 22 Sales
Queseo Twiglets Php 300 130 120 570
Queseo Dip Php 150 65 60 295
Queseo Candy Php 115 50 75 100 375
2022
December Total
Products Unit 6 7 8 9 10 11 12 13###15 16 17 18 Sales
Queseo Twiglets Php 120 120
Queseo Dip Php 60 60
Queseo Candy Php 100 100
Remaining
December
Stocks
7 8 9
NUMBER OF PRODUCTS SOLD

ales 570 295 375
22
21 120 60 100 #REF!
20 no #REF!
19
18 #REF!
17 75
16 130 65
1550
14
13 MARKET ACCEPTABILITY
12
11 300 150 115 265(90%)
ber10 300
0 200 400 600 800 1000 1200 1400
200 31(10%)
Row 23 Queseo Twiglets Queseo Dip Queseo Candy
82 (79%)
22
100
0
YES NO
Danao Compostela
YES NO Yes No
Danao 265 31 Queseo Twiglets 347 53
Compostela 82 22 Queseo Dip 347 53
Queseo Candy 347 53
T ACCEPTABILITY
265(90%)
Yes No
Queseo Twiglets with MARKET
Dip ACCEPTABILITY
87% 53%
31(10%)
82 (79%) Queseo Candy 87% 53%
22 (21%) 87%
87%
90% 53%
NO 80%
70% 53%
anao Compostela 60%
50%
40%
30% Queseo
Candy
20%
Queseo
10% Twiglets
0% with Dip
Yes No
Queseo Twiglets with Dip Queseo Candy

347 (87%) 347 (87%) 347 (87%)
350 MARKET ACCEPTABILITY

300
250
200 53 (13%) 53 (13%) 53(13%)
150
100
50
0
Queseo Twiglets Queseo Dip Queseo Candy
Yes No
Queseo
Candy
ndy
TWIGS 7 6 5 4 3
TASTE 145 168 54 23 8
QUESEO TASTE 75 170 115 21 17
ODOR 91 172 94 25 16
TEXTURES 102 141 106 37 14
APPEARANCE 126 143 85 31 15
DIP 7 6 5 4 3
TASTE 144 141 73 27 13
QUESEO TASTE 86 153 95 34 24
ODOR 100 135 100 39 16
TEXTURES 110 140 91 30 24
APPEARANCE 144 114 83 36 20
CANDY 7 6 5 4 3
TASTE 215 95 62 21 5
QUESEO TASTE 156 134 61 36 12
ODOR 175 115 70 27 11
TEXTURES 195 101 66 26 11
APPEARANCE 188 96 56 41 17
Queseo Twiglets
Weighted Mean Description
The flavors of the products are more than satisfactory. It is
Taste 6.03
delicious in every bite.
The main ingredient which is the queseo from carabao's milk,
Queseo Taste 5.52
is detectable the instant you eat the product
Odor 5.61 It has an odor that you can detect even when you are close to
the product
Texture 5.23 The product has a soft and buttery texture but lacks flavor
Appearance 5.41 The same shape, weight, and appearance are consistent
WM Average 5.56 Moderately Satisfied with Queseo Twiglets
Queseo Dip
Taste 5.83
Taste 5.83
Queseo Taste 5.55
the product
WM Average 5.62 Moderately Satisfied with Queseo Dip
Queseo Candy
Taste 5.97
Queseo Taste 5.87
the product
WM Average 5.79 Moderately Satisfied with Queseo Candy
Market Testing
Queseo Twiglets
Taste 5.85
Queseo Taste 5.52
It has a pleasant scent that you can detect even if you are not
Odor 5.61
near the product
WM Average 5.56 Moderately Satisfied with Queseo Twiglets

2 1 N 7 6 5 4 3 2
1 1 400 1015 1008 270 92 24 2
2 0 400 525 1020 575 84 0 4
2 0 400 637 1032 470 100 0 4
0 0 400 714 846 530 0 0 0
0 0 400 882 858 425 0 0 0
2 1 N 7 6 5 4 3 2
2 0 400 1008 846 365 108 0 4
8 0 400 602 918 475 136 72 16
9 1 400 700 810 500 156 0 18
5 0 400 770 840 455 120 0 10
3 0 400 1008 684 415 144 60 6
2 1 N 7 6 5 4 3 2
2 0 400 1505 570 310 0 0 4
1 0 400 1092 804 305 144 0 2
2 0 400 1225 690 350 0 0 4
1 0 400 1365 606 330 104 0 2
2 0 400 1316 576 280 0 0 4
satisfactory. It is
rom carabao's milk,

ct
en you are close to
but lacks flavor
are consistent
ts
satisfactory. It is
satisfactory. It is
rom carabao's milk,

ct
en you are close to
but lacks flavor
are consistent
satisfactory. It is
5.97 5.87 5.67 6.02 5.44 5.79
rom carabao's milk,
ct
en you are close to
but lacks flavor
are consistent
satisfactory. It is
rom carabao's milk,

ct
even if you are not
but lacks flavor
are consistent
ts
1 TOTAL WM Weight
Product
1 2412 6.03 Taste
0 2208 5.52 Queseo Twiglets 6.03
0 2243 5.61 Queseo Dip 5.83
0 2090 5.23 Queseo Candy 5.97
0 2165 5.41
1 TOTAL WM
0 2331 5.83
0 2219 5.55
1 2185 5.46
0 2195 5.49
0 2317 5.79
1 TOTAL WM
0 2389 5.97
0 2347 5.87
0 2269 5.67
0 2407 6.02
0 2176 5.44
Weighted Mean
Product
Queseo Taste Odor Texture Appearance WM
5.52 5.61 5.23 5.41 5.56 Queseo Twiglets
5.55 5.46 5.49 5.79 5.62 Queseo Dip
5.87 5.67 6.02 5.44 5.79 Queseo Candy
Weighted Mean
Taste Queseo Taste Odor Texture Appearance WM
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
twiglets 7 6 5 4 3 2 1
Taste 6 5 9
Queseo Taste 8 7 5
Odor 6 8 6
product( Texture 9 7 4
Appearance 10 6 4
dip 7 6 5 4 3 2 1
Taste 9 6 5
Queseo Taste 2 6 5 7
Odor 3 8 9
Texture 7 10 1 2
Appearance 9 1 5 1 4
candy hard
7 6 5 4 3 2 1
Taste 9 7 4
Queseo Taste 10 3 2 5
Odor 9 4 7
Texture 8 9 3
Appearance 13 7
candy soft
7 6 5 4 3 2 1
Taste 16 2 2
Queseo Taste 14 3 3
Odor 7 6 7
Texture 5 8 4 3
Appearance 12 7 1
N 7 6 5 4 3 2 1 TOTAL WM
20 42 30 45 0 0 0 0 117 5.85
20 0 0 40 28 15 0 0 83 4.15
20 0 0 30 32 18 0 0 80 4
20 0 0 45 28 12 0 0 85 4.25
20 0 0 50 24 12 0 0 86 4.3
N 7 6 5 4 3 2 1 TOTAL WM
20 0 0 45 24 15 0 0 84 4.2
20 0 12 30 20 21 0 0 83 4.15
20 0 0 15 32 27 0 0 74 3.7
20 0 0 35 40 3 4 0 82 4.1
20 0 54 5 20 3 8 0 90 4.5
7 6 5 4 3 2 1 TOTAL WM
20 0 54 35 16 0 0 0 105 5.25
20 70 18 10 20 0 0 0 118 5.9
20 0 0 0 36 12 14 0 62 3.1
20 0 0 40 36 9 0 0 85 4.25
20 0 0 0 52 21 0 0 73 3.65
7 6 5 4 3 2 1 TOTAL WM
20 112 12 10 0 0 0 0 134 6.7
20 98 18 15 0 0 0 0 131 6.55
20 0 0 35 24 21 0 0 80 4
20 0 30 40 16 9 0 0 95 4.75
20 0 0 0 48 21 2 0 71 3.55
Queseo Twiglets Queseo Dip
Taste 5.85 4.20
Queseo Taste 4.15 4.15
Odor 4.00 3.70
Texture 4.25 4.10
Appearance 4.30 4.50
WM Average 4.51 4.13
Queseo Twiglets
The flavors of the products are more than satisf
Taste 5.85
Queseo Taste 4.15 I cannot feel the queseo.
Odor 4.00 It doesn't have a good or bad odor
Texture 4.25 The texture is either good or bad.

The product looks good, and the packaging stil
Appearance 4.30
business's theme.
WM Average 4.51 Satisfied
Queseo Candy A (hard)

The product has a pleasant flavor, even though
Taste 5.25
ingredients overpower others.
The main ingredient, which is the queseo from
Queseo Taste 5.59
milk, is detectable the instant you eat the produ
The texture of the product is smooth. It is delic
Texture 4.75
every slice or nibble.
It has the same shape yet inconsistent in thickn
Appearance 3.55
and appearance has dirty and unpresentable pac
WM Average 4.63 Satisfied
Queseo Dip
Some ingredients’ flavor is overpowering, but s
Taste 4.20
there are still missing.
Queseo Taste 4.15 I cannot feel the queseo.
Texture 4.10 The texture is either good or bad.

Shape, weight, and appearance uniformity are r
Appearance 4.50
varied.
WM Average 4.13 (Neither satisfied nor dissatisfied)
Queseo Candy B (soft)

The product has rich flavors. The flavors of the
Taste 6.70 components did not overpower each other, resu
lovely taste.
It has a rich flavor of carabao's milk and queseo
Queseo Taste 6.55
mild salty and tart flavor
The texture of the product is smooth. It is delic
Texture 4.75
every slice or nibble.
It has the same shape yet inconsistent in thickn
Appearance 3.55
and appearance has dirty and unpresentable pac
WM Average 5.11 Moderately Satisfied
Queseo Candy (A) Queseo Candy (B)
5.25 6.70
6.65 6.55
3.10 4.00
4.25 4.75
3.65 3.55
4.58 5.11
Queseo Twiglets
Description
e flavors of the products are more than satisfactory. It is
icious in every bite.
nnot feel the queseo.
oesn't have a good or bad odor
e texture is either good or bad.

e product looks good, and the packaging still fits the
iness's theme.
isfied
seo Candy A (hard)

Description
e product has a pleasant flavor, even though some
redients overpower others.
e main ingredient, which is the queseo from carabao's
k, is detectable the instant you eat the product
e texture of the product is smooth. It is delicious in
ry slice or nibble.
as the same shape yet inconsistent in thickness, weight,
appearance has dirty and unpresentable packaging.
isfied
Queseo Dip
Description
me ingredients’ flavor is overpowering, but somewhat,
re are still missing.
nnot feel the queseo.
e texture is either good or bad.

ape, weight, and appearance uniformity are rather
ied.
either satisfied nor dissatisfied)
eseo Candy B (soft)

Description
e product has rich flavors. The flavors of the
mponents did not overpower each other, resulting in a
ely taste.
as a rich flavor of carabao's milk and queseo, which is
d salty and tart flavor
e texture of the product is smooth. It is delicious in
ry slice or nibble.
as the same shape yet inconsistent in thickness, weight,
appearance has dirty and unpresentable packaging.
derately Satisfied
2023
Queseo Twiglets
Population of the two municipalities,
Danao and Compostela from 10-59 122,500
years old
Customers who purchased Queseo De
17%
Las Tapas during market testing
Potetial Demand: Twiglets, Dip, Candy 20,825
Respondents who are willing to buy
87%
Queseo Products
Number of Respondents who are
willing to buy Queseo De Las Tapas 18,118
products
Average number of consumptions per
2
week (A)
Number of Weeks in a Year (C) 52
Demand of Queseo De Las Tapas

products consumption per year (N x A 1,884,248
x C)
total
2023
Queseo Dip Queseo Candy number of operating days
number of weeks in a year
122,500 122,500
17% 14%
Queseo Tw
Queseo C
20,825 17,150
93,684
87% 87%
2023
2024
18,118 14,921
2025
2026
2 2
2027
52 52
104
1,884,248 1,551,733
5,320,229
16797166.464
number of operating days 6
number of weeks in a year 52 312
Annual Consumption 2023 2024 2025 2026

52 6,370,006 6,561,116 6,752,227 6,974,841
52 6,370,006 6,561,116 6,752,227 6,974,841
Number of Annual Annual Consumption per Household
Population Consumption (Twiglets, Dipping Sauce, Candy)
122,500 52 6,370,006
126,175 52 6,561,116
129,851 52 6,752,227
134,132 52 6,974,841
138,413 52 7,197,455
2027 Total Population
7,197,455 2010 82156
7,197,455 2015 95699
2016 98854
2017 102009
2018 105164
2019 108319
2020 111475
2021 115150
2022 118825
2023 122500
2024 126175
2025 129851
2026 134132
2027 138413
2028 142694
2029 146975
2030 151256
Demand for Twiglets Produce
Year Percentage Share Twiglets Sold
with dip
with dip
2023 6,370,006 1% 88,431 84,010
2024 6,561,116 1% 94,621 89,890
2025 6,752,227 1% 102,191 97,082
2026 6,974,841 2% 111,388 105,819
2027 7,197,455 2% 122,527 116,401
Produce
Year Demand for candy Percentage Share Sold
Candy
2023 6,370,006 4% 237,783 225,894
2024 6,561,116 4% 254,428 241,706
2025 6,752,227 4% 274,782 261,043
2026 6,974,841 4% 299,512 284,537
2027 7,197,455 4% 329,464 312,990
Production Capacity
Average Price per Product 2023
Sales Forecast (peso)
unit (peso) Queseo Twiglets 88,431
15 ₱ 1,260,145 Queseo Dip 88,431
15 ₱ 1,348,355 Queseo Candy 237,783
15 ₱ 1,456,223 Total 414,645
15 ₱ 1,587,283
15 ₱ 1,746,011
Average Price per Year Total Sales

Sales Forecast (peso)
unit (peso) 2023 ₱ 2,389,613
5 ₱ 1,129,469 2024 ₱ 2,556,886
5 ₱ 1,208,532 2025 ₱ 2,761,437
5 ₱ 1,305,214 2026 ₱ 3,009,967
5 ₱ 1,422,683 2027 ₱ 3,310,963
5 ₱ 1,564,952
2023
Twiglets ₱ 1,260,145
Candy ₱ 1,129,469
Total ₱ 2,389,613
Twiglets 53%
Candy 47%
Production Capacity
2024 2025 2026 2027
94,621 102,191 111,388 122,527
94,621 102,191 111,388 122,527
254,428 274,782 299,512 329,464
443,670 479,164 522,289 574,518
2024 2025 2026 2027

₱ 1,348,355 ₱ 1,456,223 ₱ 1,587,283 ₱ 1,746,011
₱ 1,208,532 ₱ 1,305,214 ₱ 1,422,683 ₱ 1,564,952
₱ 2,556,886 ₱ 2,761,437 ₱ 3,009,967 ₱ 3,310,963
market price
Description Quantity Used Unit Unit Price Cost (Php)

Direct Materials
Carabao's Milk 1000 g 0.13 ₱ 75.00
All Purpose Flour 250 g 0.09 ₱ 13.00
White Sugar 150 g 0.07 ₱ 10.00
Iodized Salt 1 g 1.00 ₱ 1.00
Butter 1 g 3.000 ₱ 3.00
Egg 1 g 8.00 ₱ 8.00
Yeast 3.1 pcs 0.96 ₱ 2.98
Cheddar Chese 50 g 0.34 ₱ 17.00
Chilli powder 10 g 0.3 ₱ 3.00
Queseo 1 pcs 40 ₱ 30.00
Cup for Sauce 280 pcs ₱ 0.27 ₱ 75.00
Plastic Packaging 280 pcs 1.1 ₱ 75.00
Sticker 20 pcs ₱ 3.75 ₱ 75.00
Total Direct Materials
Direct Labor
TOTAL DIRECT COST
Indirect Materials
Indirect Labor
TOTAL FACTORY OVERHEAD
Total Manufacturing Cost
Add: Admin & Selling Expense
Add: Mark-up(25% of MC)
Add: Contingency (10% of MC)
Total product cost per batch
Unit price
Suggested Retail Price

Direct Materials
Carabao's Milk 500 g 0.150 ₱ 75.00
White Sugar 150 g 0.067 ₱ 10.00

All Purpose Flour 50 g 0.06 ₱ 3.00
Butter 1 tbsp 3 ₱ 3.00
Packaging 770 pc 0.13 ₱ 100.00
Sticker 5 pc 15 ₱ 75.00
Direct Labor
TOTAL DIRECT COST
Indirect Materials
Indirect Labor
Unit price
direct labor
Total cost twiglets candy
133,690.73 118,555.93 Direct Labor
84,010 225,894 total projected sold
1.59 0.52 Labor cost
₱ 387.98
₱ 1.42
₱ 1.51
₱ 2.93
₱ 0.92
₱ 1.13
₱ 3.10
₱ 6.04
₱ 2.32
₱ 1.51
₱ 0.60
₱ 9.87
₱ 9.87
₱ 15.00
Total cost
₱ 266.00
₱ 0.35
₱ 0.50
₱ 0.85
₱ 0.30
₱ 0.37
₱ 0.98
₱ 1.83
₱ 0.81
₱ 0.37
₱ 0.18
₱ 3.19
₱ 3.19
₱ 5.00
twiglets
Total Demand Competitor Untapped Market
2023 6,370,006 26,000 6,344,006

2024 6,561,116 26,061 6,535,056
2025 6,752,227 26,121 6,726,106
2026 6,974,841 26,182 6,948,659
2027 7,197,455 26,243 7,171,212
candy
2023 6,370,006 20,800 6,349,206

2024 6,561,116 20,848 6,540,268
2025 6,752,227 20,897 6,731,330
2026 6,974,841 20,946 6,953,895
2027 7,197,455 20,995 7,176,461
Total Demand
Market Competitor
Untapped Market
Produced Candy
Produce Twiglets Twiglets Market Share Remaining Untapped Market
88,431 1% 6,255,575
92,853 1% 6,442,203
98,424 1% 6,627,682
105,314 2% 6,843,345
113,739 2% 7,057,473
Produce Candy Twiglets Market Share Remaining Untapped Market
237,783 4% 6,111,423
249,672 4% 6,290,596
264,652 4% 6,466,677
283,178 4% 6,670,717
305,832 4% 6,870,628
twiglets
2023 6,370,006 26,000 6,344,006

2024 6,561,116 26,061 6,535,056
2025 6,752,227 26,121 6,726,106
2026 6,974,841 26,182 6,948,659
2027 7,197,455 26,243 7,171,212
candy
2023 6,370,006 20800 6,349,206

2024 6,561,116 20848 6,540,268
2025 6,752,227 20897 6,731,330
2026 6,974,841 20946 6,953,895
2027 7,197,455 20995 7,176,461
twiglets
2023 6,370,006 26,000 6,344,006

2024 6,561,116 26,061 6,535,056
2025 6,752,227 26,121 6,726,106
2026 6,974,841 26,182 6,948,659
2027 7,197,455 26,243 7,171,212
candy
2023 6,370,006 20800 6,349,206

2024 6,561,116 20848 6,540,268
2025 6,752,227 20897 6,731,330
2026 6,974,841 20946 6,953,895
2027 7,197,455 20995 7,176,461
demand
Produce Twiglets Market Remaining Product 2023
Twiglets Share Untapped Market Queseo Twiglets 88,431
88,431 1% 6,255,575 Queseo Dip 88,431
92,853 1% 6,442,203 Queseo Candy 237,783
98,424 1% 6,627,682 Total 414,645
105,314 2% 6,843,345
113,739 2% 7,057,473
Total Demand
2023 6,370,006
Produce Twiglets Market Remaining 2024 6,561,116
Candy Share Untapped Market 2025 6,752,227
237,783 4% 6,111,423 2026 6,974,841
249,672 4% 6,290,596 2027 7,197,455
264,652 4% 6,466,677
283,178 4% 6,670,717
305,832 4% 6,870,628
Produce Twiglets Market Remaining

Twiglets Share Untapped Market
88,431 1% 6,255,575
92,853 1% 6,442,203
98,424 1% 6,627,682
105,314 2% 6,843,345
113,739 2% 7,057,473
Produce Twiglets Market Remaining

Candy Share Untapped Market
237,783 4% 6,111,423
249,672 4% 6,290,596
264,652 4% 6,466,677
283,178 4% 6,670,717
305,832 4% 6,870,628
2024 2025 2026 2027
92,853 98,424 105,314 113,739
92,853 98,424 105,314 113,739
249,672 264,652 283,178 305,832
435,378 461,500 493,805 533,310
twiglets
Competitor Untapped MarkeProduce TwigleTwiglets MarkeRemaining Untapped Market
26,000 6,344,006 88,431 1% 6,255,575
26,061 6,535,056 92,853 1% 6,442,203
26,121 6,726,106 98,424 1% 6,627,682
26,182 6,948,659 105,314 2% 6,843,345
26,243 7,171,212 113,739 2% 7,057,473
Direct Materials
Carabao's Milk 1000 g 0.13 75
All Purpose Flour 250 g 0.09 13
White Sugar 150 g 0.07 10
Iodized Salt 1g 1.00 1
Butter 1g 3.00 3
Egg 1g 8.00 8
Yeast 3.1 pcs 0.96 2.976
Cheddar Chese 50 g 0.34 17
Chilli powder 10 g 0.30 3
Queseo 1 pcs 40.00 30
Cup for Sauce 280 pcs 0.27 75
Plastic Packaging 280 pcs 1.10 75
Sticker 20 pcs 3.75 75
Direct Labor
TOTAL DIRECT COST
Indirect Materials
Indirect Labor
Unit price

Direct Materials
Carabao's Milk 500 g 0.2 75
White Sugar 150 g 0.1 10
All Purpose Flour 50 g 0.1 3
Butter 1 tbsp 3.0 3
Packaging 770 pc 0.1 100
Sticker 5 pc 15.0 75
Direct Labor
TOTAL DIRECT COST
Indirect Materials
Indirect Labor
Unit price
₱ -
Twiglets with dip
Direct Materials ₱ 1.42 ₱ 387.98

Direct Labor 1.51 133690.7333333
Indirect Materials 0.92 153532.76 81372.3628

Indirect Labor 1.13 100168.6926667
Electricity Expense ₱ 0.77 ₱ 113,497.33 ₱ 394.09 ₱ 208.87
Water Expense 0.22 17424 60.5 32.065
Depreciation (Production) ₱ 0.06 ₱ 10,524.79 ₱ 5,578.14 for twiglets
Factory Overhead 3.10
t c
ADMIN MATERIAL 0.04 0.014
ADMIN DEPRECIATION 0.08 0.07
ADMIN LABOR 2.13 0.70
internet 0.07 0.03
2.32 0.81
candy
Direct Materials ₱ 0.35 ₱ 266.00

Direct Labor 0.50 118,555.93
Indirect Materials 0.30 153532.76 72160.3972

Indirect Labor 0.37 88828.84066667
Electricity Expense ₱ 0.24 ₱ 50,591.34 ₱ 394.09 ₱ 185.22
Water Expense 0.04 17424 60.5 28.435
Depreciation (Production) ₱ - ₱ - ₱ -
Factory Overhead 0.98
t c
Indirect Materials
Indirect Labor
Electricity Expense
Water Expense
Depreciation (Production)
T 273 53%
C 762 47%
ADMIN MATERIAL ADMIN MATERIAL Cost/unit

Twiglets 3707.3394 0.042
Candy 3287.6406 0.014
per day
per day
for twiglets
Utilities List of Description Cost Incurred
Electricity I. Production Area
Refrigerator (1pc)(150W)(18hrs) 1month ₱ 1,215.00
Water Dispenser (1)(80W)(8) 1month ₱ 275.00
Dough Sheeter (1)(420W)(8) 1month ₱ 1,444.46
Hand Press Sealer (1)(400W)(8) 1month ₱ 1,375.68
Milking Machine (1)(200W)(4) 1month ₱ 343.92
Electric Fan (1)(80)(8) 1month ₱ 275.14
Lightbulb (7)(13w)(8) 1month ₱ 312.97
₱ 5,242.17
II. Hall 1month

₱ 178.84
III. Admin Station
Computer (4)(30W)(8) 1month ₱ 412.70
Printer and Scanner (1)(30W)(8) 1month ₱ 103.18
₱ 739.43
VI. Outdoor
Lightbulb (4)(13W)(16) 1month ₱ 357.68
₱ 357.68
Gas
3 tank of Gas for the 3 gas 1 month ₱ 2,940.00
stoves
₱ 2,940.00
Total Cost
Cost Incurred in a Year
₱ -
₱ 2,146.08
₱ 8,873.14
₱ 4,292.12
₱ 35,280.00
₱ 113,497.33
Promotional Strategies Cost
Social media marketing(Boost Pr 1,500
Safety 13,466.00
Sanitary 5098.5
Fees and Licenses

Fire Inspection 649
Notary for business Permit 100
Fsafety Permit 100
Business Permit 5000
Total 5849
Numb
Total monthly
er of
Personnel Position Rate per Day Rate per Month Monthly Deductions Salary per
Person
employee
nel
2023 SSS (14%) PAG-IBIG PHILHEALTH
Supervisor 1 ₱ 410.00 ₱ 10,660.00 ₱ 970.00 ₱ 100.00 ₱ 426.40 ₱ 9,163.60

Manager 1 ₱ 435.00 ₱ 11,310.00 ₱ 970.00 ₱ 100.00 ₱ 452.40 ₱ 9,787.60
Accounting and Finance Staff 1 ₱ 435.00 ₱ 11,310.00 ₱ 970.00 ₱ 100.00 ₱ 452.40 ₱ 9,787.60
Procurement and Logistics Staff 1 ₱ 435.00 ₱ 11,310.00 ₱ 970.00 ₱ 100.00 ₱ 452.40 ₱ 9,787.60
Production Worker 4 ₱ 250.00 ₱ 6,500.00 ₱ 930.00 ₱ 100.00 ₱ 260.00 ₱ 5,210.00
Carabao Caretakers 1 ₱ 300.00 ₱ 7,800.00 ₱ 930.00 ₱ 100.00 ₱ 312.00 ₱ 6,458.00
Total 9 ₱ 50,194.40
Full Annual
Benefits Yearly Salary per Annual Total
Employee
13th month 2023 2024 2025 2026

₱ 888.33 ₱ 109,963.20 ₱ 110,852 ₱ 110,851.53 ₱ 110,851.53 ₱ 110,851.53
₱ 942.50 ₱ 117,451.20 ₱ 118,394 ₱ 118,393.70 ₱ 118,393.70 ₱ 118,393.70
₱ 942.50 ₱ 117,451.20 ₱ 118,394 ₱ 118,393.70 ₱ 118,393.70 ₱ 118,393.70
₱ 942.50 ₱ 117,451.20 ₱ 118,394 ₱ 118,393.70 ₱ 118,393.70 ₱ 236,787.40
₱ 541.67 ₱ 62,520.00 ₱ 252,247 ₱ 1,008,986.67 ₱ 1,008,986.67 ₱ 1,008,986.67
₱ 650.00 ₱ 77,496.00 ₱ 78,146 ₱ 78,146.00 ₱ 156,292.00 ₱ 156,292.00
₱ 602,332.80 ₱ 796,425 ₱ 1,553,165.30 ₱ 1,631,311.30 ₱ 1,749,705.00
IDL-T ₱ 1.13
IDL-C ₱ 0.37
DL-T ₱ 1.51
DL-C ₱ 0.50
admin T 2.13
admin C 0.70
2027
₱ 110,851.53
₱ 118,393.70 Personnel Position Number of Personnel Rate per Day
₱ 118,393.70 2023
₱ 236,787.40 Supervisor 1 ₱ 435.00
₱ 1,261,233.33 Manager 1 ₱ 435.00
₱ 156,292.00 Accounting and Finance Staff 1 ₱ 435.00
₱ 2,001,951.67 Procurement and Logistics Staff 1 ₱ 435.00
Production Worker 4 ₱ 435.00
Carabao Caretakers 1 ₱ 435.00
₱ 188,998
₱ 100,168.69
₱ 88,828.84 Direct LABOR ADMIN LABOR INDIRECT LABOR
₱ 133,690.73 Twiglets 133,690.73 188,245.98 100,168.69
₱ 118,555.93 Candy 118,555.93 166,935.12 ₱ 88,828.84
₱ 252,246.67
Deductions Benefits
SSS (14%) PAG-IBIG PHILHEALTH 13th month
₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50

₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50
₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50
₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50
₱ 930.00 ₱ 100.00 ₱ 452.40 ₱ 942.50
₱ 930.00 ₱ 100.00 ₱ 452.40 ₱ 942.50
Twiglets 0.527342 53%

Candy 0.472658 47%
BILL OF QUANTITIES
ITEM DESCRIPTION QUANTITY
I GENERAL REQUIREMENTS
Project Signboards 1
II EARTHWORKS
Site Clearing 1
Excavation 1
Soil Poisoning 1
Gravel Bed 1
Backfill 1
III STRUCTURAL WORKS
Reinforcing Steel 1570.00
Structural Concrete 63.28
Formworks 500
Consumables 1
IV MASONRY WORKS
6" CHB including Reinforcing Steel 1300
4" CHB including Reinforcing Steel 1300
Plastering 950
Consumables 1
V FINISHING WORKS
Installation of Doors 1
Installation of Windows 1
Tileworks 200
Accessories & Consumables 1
VI ROOFING WORKS
Welded Structural Steel 2,000
Rib Type Long Span Roof 350
Accessories & Consumables 1
VII ELECTRICAL WORKS 1
VIII PAINTING WORKS 350
IX CEILING WORKS 150
GRANDTOTAL AMOUNT
Project: Proposed One-Storey Building
Location: Caputatan, Taboc Danao City
Estimated by: Engr. Carmel A. Luzano
TIES
UNIT UNIT COST TOTAL AMOUNT
lot 3,000 ₱ 3,000.00
lot 10,000 ₱ 10,000.00

lot 11,000 ₱ 11,000.00
lot 7,000 ₱ 7,000.00
lot 15,000 ₱ 15,000.00
lot 5,000 ₱ 5,000.00
kg 70 ₱ 109,900.00
cu m 1,200 ₱ 75,936.00
sq m 300 ₱ 150,000.00
lot 5,000 ₱ 5,000.00
pcs 25 ₱ 32,500.00
pcs 18 ₱ 23,400.00
sq m 350 ₱ 332,500.00
lot 5,000 ₱ 5,000.00
lot 8,000 ₱ 8,000.00

lot 8,000 ₱ 8,000.00
sq m 200 ₱ 40,000.00
lot 5,000 ₱ 5,000.00
kgs 75 ₱ 150,000.00 ₱ 706,900.00

sq m 150 ₱ 52,500.00
lot 5,000 ₱ 5,000.00
lot 20,000 ₱ 20,000.00
sq m 50 ₱ 17,500.00
sq m 50 ₱ 7,500.00
₱ 1,098,736.00
Item Quantity Unit Cost per unit Total Cost
Solar Panels ₱ 270,000.00
Lorex E841CA-E 4K UHD

Outdoor Network Bullet
Camera with Night Vision
3840 x 2160 Resolution at 30
fps
2.00 set ₱ 6,148.99 ₱ 12,297.98
Night Vision up to 90' in Total
Darkness
Color Night Vision
Technology
2.8mm Fixed Lens
Wires ₱ 16,257.51
CCTV Setup Labor ₱ 34,811.55
CCTV Maintenance ₱ 15,000.00
Concrete Cement 50 ₱ 200.00 ₱ 10,000.00
Concrete Blocks size 8" 300 pcs ₱ 32.00 ₱ 9,600.00
Structural Steel 890 lbs 82.28 ₱ 73,229.20
Construction Labor ₱ 30,000
Total ₱ 471,196.24
Site A Site B
Criteria WM Score Total Score Total
Lot Price 4 4 16 4 16
Transportation 3 4 12 3 9
Market/Customers 5 4 20 4 20
Materials 4 4 16 4 16
Manpower 4 4 16 4 16
Safety 5 5 25 5 25
Accessibility 5 5 25 3 15
Water 4 5 20 5 20
Electricity 4 4 16 5 20
Total 166 157
Site C
Score Total
4 16
2 6
2 10
2 8
3 12
2 10
2 10
5 20
2 8
100
Rent Land
Rent Rate/day ₱ 200.00
Total Area Needed 500 sq. m
Cost of Rent Per Month ₱ 100,000.00
Cost of Rent Per Year ₱ 1,200,000.00
Cost of Rent for 5 Year Target ₱ 6,000,000.00
Purchase Land
Total Area Needed 500 sq. m
Price of Lot per square meter ₱ 1,000.00
Cost of Purchase ₱ 500,000.00
Tax Per Year (0.02) ₱ 10,000.00
Total tax for 5 years ₱ 50,000.00
Total Cost of Land in 5 years ₱ 550,000.00
Initial Project Cost
Description Cost
1 Land Acquisition ₱ 550,000.00
2 Building Cost ₱ 1,098,736.00
3 Operation Cost
Direct Labor ₱ 252,246.67
Direct Materials ₱ 188,997.53
Admin Furnitures & Fixtures ₱ 28,035.00
Production Equipment ₱ 273,117.10
Utility Bills ₱ 113,497.33
₱ 2,504,629.63
Capital Investment of the Stakeholders
Stakeholder Percentage Share In Php
Calderon, Rochie Ann B. 20.00% ₱ 502,000
Calvo, Marian Fe T. 20.00% ₱ 502,000
Capin, Niña Jean M. 20.00% ₱ 502,000
Omolon, Zongie 20.00% ₱ 502,000
Seballo, Henadyn D. 20.00% ₱ 502,000
Total 100% ₱ 2,510,000
Initial Project Cost
Description Cost
1 Land Acquisition ₱ 550,000.00
2 Building Cost
3
4 Operation Cost
Admin Furnitures & Fixtures ₱ -
Utility Bills ₱ 50,591.34
Total ₱ -
₱ 804,676.57
20
₱ 440,591.75
₱ -
4350000 Capital Investment of the Stakeholders

-₱ 326,617.15 Stakeholder Percentage Share In Php
Calderon, Rochie Ann B. 19.77% ₱ 870,000
Calvo, Marian Fe T. 19.77% ₱ 870,000
Capin, Niña Jean M. 19.77% ₱ 870,000
Omolon, Zongie 19.77% ₱ 870,000
Seballo, Henadyn D. 19.77% ₱ 870,000
Mr. and Mrs. Caballo 0.57% ₱ 25,000
Mr. and Mrs. Yungco 0.57% ₱ 25,000
Total 100% ₱ 4,400,000
Indirect Materials
Item Qty Unit

Ballpens 25 pcs
Pencils 3 boxes
Record books 5 pcs
Paperclips 2 boxes
Staples 5 boxes
Staplers 3 pcs
Tapes 5 pcs
Tape Dispensers 2 pcs
Scissors 3 pcs
Calculators 2 pcs
Punchers 2 pcs
Binders 5 pcs
Folders 20 pcs
Envelopes 20 pcs
Bondpapers 5 reams
Inks 5 pcs
Stamps 2 pcs
Clock 1 pc
Admin Material
Computers 4 pcs
Printers and Scanners 1 pcs
Internet Router 1 pc
Biometric Time clocks 1 pcs
Electric fan 4 pcs
Filing Cabinet 1 pc
Office Tables 4 pcs
Office Chairs 4 pcs
Racks 1 pcs
Total Indirect
ADMIN MATERIAL ADMIN MATERIAL Cost/unit

Twiglets 3,688.75 0.04
Candy 3,306.23 0.015
IDM Annual IDM Cost/unit
Twiglets 42,726.87 0.51
Candy 38,296.13 0.170
DIRECT LABOR COST/UNIT

Direct Labor Units/day Direct Labor Cost/Unit
Twiglets 283 6.15
Candy 762 2.28
ADMIN LABOR COST/UNIT

Twiglets 283 6.15
Candy 762 2.28
INDIRECT LABOR COST/UNIT

Twiglets 283 1.54
Candy 762 0.57
TOTAL OVERHEAD COST/pc

Overhead Cost Twiglets Candy
Indirect Materials 0.51 0.170
Indirect Labor 1.19 0.393
Depreciation Production 0.000 0.000
Energy Cost 0.003 0.000331
Water Consumption 0.001 0.00010419465283375
Rent and Internet Expense 0.000 3.44445133334711E-05
Total Utilities Cost/Unit 1.70 0.563
0.0062439751247448 0.000739152960897308
ADMIN MATERIAL 0.04 0.015

ADMIN DEPRECIATION 0.08 0.07
ADMIN LABOR 2.24 0.39
2.36 0.48
INDIRECT MATERIALS (PRODUCTION)
Item Qty Unit
Non-stick pans and pots 2 sets
Kitchen Knife 5 pcs
Candy Molder 5 pcs
Mixing Bowl 2 sets
Spatula 2 sets
Measuring Cups and Spoons 2 sets
Wooden Laddle 2 sets
Chopping Board 3 sets
Glass Bowls 3 sets
Plates 10 pcs
Kitchen Scissors 3 pcs
Strainers 3 pcs
Queseo Molder 10 pcs
Hand Press Sealers 2 pcs
Weighing scale 2 pcs
Milking Cans 1 sets

Carabao 4 animal
Total Indirect
Sanitary
Broom 2 pcs
Dustpan 2 pcs
Mop 2 pcs
Cleaning Towel 8 pcs
Sponge 1 set
Dishwashing Liquid 1 pcs
Window Glass Wiper 2 pcs
Broom Stick 2 pcs
Garbage Bins 2 sets
Air Freshener 2 pcs
Tissue Rolls 5 pcs
Tissue Paper Dispenser 2 pcs
Handwash 4 pcs
Pail 3 pcs
Dipper 3 pcs
Total Indirect
Personal Protective Equipment
Kitchen Gloves 1 set
Apron 4 pcs
Hairnet 6 pcs
Shoes 4 pcs
Mask 1 box
Milking Gloves 1 box
Boots 2 pcs
Total Indirect
TOTAL INDIRECT MATERIALS (PRODUCTION)
Carabao 4 pcs
Price Total
8 200
119 357
69 345
24 48
15 75
154 462
14 70
73 146
32 96
133.99 267.98
79 158
230 1150
7 140
8 160
247 1235
300 1500
250 500
85 85
6994.98
9,000 36000
7,299 7299
1,499 1499
3,200 3200
1,247.50 4990
2,730 2,730
3,915 15660
1,720 6880
2,765 2765
81023
42942.19 TWIG
38080.81 CANDY
DIRECT LABOR COST
Daily Wage
Direct Labor Headcount (Php)
Production Staff 4 435
Total Direct Labor Cost
ADMIN LABOR Daily

COSTWage
ADMIN LABOR COST Headcount (Php)
Supervisor 1 435
Manager 1 435
Accounting and Finance Staff 1 435
Procurement and Logistics Staff 1 435
TOTAL
INDIRECT LABORDaily
COST Wage
INDIRECT LABOR COST Headcount (Php)
FARMER 1 435
TOTAL
Price Total
1079 2158
69 345
104 520
1966 3932
730 1460
193 386
224 448
109 327
360 1080
40 400
69 207
78 234
149 1490
314.88 629.76
756 1512
15128.76
11,185.50 11185.50 26314.26 tools
30,000.00 120000.00
146314.26
103805.00
60 120 25951.25
79 158
350 700
15 120
50 50
156 156
53 106
30 60
999 1998
40 80
69.5 347.5
349 698
110 440
65 195
30 90
5318.5 33532.76
70 70
65 260
25 150
120 480
55 55
155 155
365 730
1900
153532.76
20,952 83808
₱ 28,035
OST
Total
Wages/Day (Php)
1740
1740
OST
Total Wages/Day (Php)
435
435
435
435
₱1,740.00
COST
Total Wages/Day (Php)
435
₱435.00
16,195
TOTAL
Promotional Strategies Cost Cost per unit
Social media marketing(Boost Product) 196
Item Qty Unit

Filing Cabinet 1 pc
Rack 1
Office Chair 4 pc
Office Table 4 pc
Admin Furnitures
Computer Set 4 set
Printer 1 pc
Electric Fan 4 pc
Internet Router 1 pc
Biometric Time clocks 1 pc
Office Eqpt
Depreciation Cost Admin
Gas Stove 2 pc
Refrigerator 1 unit
Wall Fan 2 pc
Deep Fryers 2 pcs
Dough Sheeter 1 pc
Water Dispenser 1 pc
MOTOR 1
TRUCK 1
Milking Machine 1 pc
TOTAL EQP PROD.
OPERATING COST
Admin Furniture & Fixtures ₱ 28,035
Production Furniture & Fixtures ₱ -
Office Equipment ₱ -
Production Equipment on Farm ₱ -
Total Initial Cost
OVERHEAD COST
ENERGY COST
Equipment Qty. Wattage (Kw)
Refrigerator 1 0.15
Water Dispenser 1 0.08
Dough Sheeter 1 0.42
Hand Press Sealer 2 0.4
Milking Machine 1 0.2
Electric Fan 4 0.08
Lightbulb 15 0.013
Biometrics 1 0.0035
Computer 4 0.03
Printer and Scanner 1 0.03
Total Energy Cost/day
WATER EXPENSE
Consumption Charges (Php) Cu/m
First10cubic meters 180 10
11to20cubic meters 15 1
Water Expense/Month
Water Expense/Day
INTERNET COST
Rate per Month
Description (Php) Rate per Day
Internet 600 20.00
Total Expense/Day ₱20.00
5760
Fees and Licenses
Fire Inspection 649
Notary for business Permit 100
Fsafety Permit 100
Business Permit 5000
Total 5849
Price Salvage value Lifespan Depreciation

₱ 2,730 ₱ 273 ₱ 10 ₱ 246
₱ 2,765
₱ 6,880 ₱ 172 ₱ 10 ₱ 671
₱ 15,660 ₱ 313 ₱ 10 ₱ 1,535
₱ 28,035 ₱ 2,451
₱ 36,000 ₱ 1,800 ₱ 5 ₱ 6,840
₱ 7,299 ₱ 2,433 ₱ 3 ₱ 1,622
₱ 4,990 ₱ 640 ₱ 5 ₱ 870
₱ 1,499 ₱ 300 ₱ 5 ₱ 240
₱ 3,200 ₱ 640 ₱ 5 ₱ 512
₱ 52,988
₱ 10,084
₱ 12,535
₱ 9,790 ₱ 490 ₱ 10 ₱ 930

₱ 37,695 ₱ 1,885 ₱ 20 ₱ 1,791
₱ 1,300 ₱ 130 ₱ 5 ₱ 234
₱ 5,140 ₱ 1,285 ₱ 8 ₱ 482
₱ 17,604 ₱ 1,760 ₱ 10 ₱ 1,584
₱ 7,495 ₱ 3,748 ₱ 2 ₱ 1,874
₱ 30,000 ₱ 21,000 ₱ 15 ₱ 600
₱ 150,000 ₱ 105,000 ₱ 20 ₱ 2,250
₱ 14,093 ₱ 829 ₱ 17 ₱ 780
₱ 273,117 ₱ 10,525
RGY COST
Usage (Duration of use-hr) Power Rate (Php/KWh) Cost
18 10 27
8 10 6.4
8 10 33.6
8 10 64
4 10 8
8 10 25.6
8 10 15.6
8 10 0.28
8 10 9.6
8 10 2.4
Cost/day 192.48
55434.24 yearly
Total Cost WATER EXPENSE/UNIT

1800 Direct Labor Units/day
15 Twiglets 273
1815 Candy 762
₱60.50
₱17,424.00 yearly
RENT AND INTERNET COST/UNIT
Direct Labor Units/day Internet Cost/Unit

Twiglets 273 0.07
Candy 762 0.03
₱ 273.00
Twiglets 0.527342 53%

Candy 0.472658 47%
Admin Depreciation
Twiglets ₱ 6,610.25 ₱ 0.08
Candy ₱ 5,924.77 ₱ 0.07
T ₱ 5,550.17 ₱ 0.06
C ₱ 4,974.62 ₱ 0.02
ENERGY COST/UNIT
Twiglets 273 0.71
Candy 762 0.25
PENSE/UNIT
Direct Labor
Cost/Unit
0.22
0.08
Utilities Cost per ay

272.98
F
REVENUE 2023
Sales of Products ₱ 2,389,613.37
Less:

Factory Overhead ₱ 489,736.41
Total Direct Cost ₱ 930,328.17
Cost of Goods Sold ₱ 1,459,285.21
Less:
Administrative Cost ₱ 374,711.10
Permits and Licenses ₱ 5,849.00
Total Expense ₱ 380,560.10
NET INCOME Before Tax ₱ 1,078,725.11
Income Tax (30%) ₱ 323,617.53
NET INCOME AFTER TAX ₱ 755,107.57
CASHFLOW
QUESEO DE LAS TAPAS
STATEMENT OF CASH FLOWS
AS OF YEAR 2023-2027
CASH FLOWS FRO 2023 2024 2025

Net Income Be ₱ 1,078,725.11 ₱ 1,189,872.19 ₱ 1,394,423.10
Depreciation E ₱ 23,060 ₱ 45,228 ₱ 45,228
Labor and Materials ₱ 440,592 ₱ 440,592 ₱ 440,592
Utilities Payable ₱ 113,497 ₱ 113,497 ₱ 113,497
Net Cash Provided by ₱ 1,655,874.00 ₱ 1,789,189.76 ₱ 1,993,740.66
CASH FLOW USED IN AN INVESTING ACTIVITY
Cash Paid for Land Ac-₱ 550,000.00 - 550,000.00 -550000
Cash Paid for Buildin -₱ 1,098,736.00 - 1,098,736.00 -1098736
Cash Paid for Produc -₱ 273,117.10 - 273,117.10 -273117.1
Net Cash Provided (Use -₱ 1,921,853.10 - 1,921,853.10 -1921853.1
CASH FLOWS PROVIDED BY A FINANCING ACTIVITY
Initial Capital In ₱ 1,981,425
Cash Provided by the ₱ 1,981,425
NET INCREASE IN ₱ 1,715,445.60 -₱ 132,663.34 ₱ 71,887.56
CASH AT THE BEGINNING OF THE YE ₱ 1,715,445.60 ₱ 1,582,782.25
CASH AT THE END₱ 1,715,445.60 ₱ 1,582,782.25 ₱ 1,654,669.81
QUESEO DE LAS TAPAS

STATEMENT OF OWNER'S EQUITY
AS OF YEARS 2023-2027
2023 2024 2025
Capital Investment ₱ 2,510,000.00
Total Capital Investment ₱ 2,736,532 ₱ 2,986,405.43
Add:
Net Income After Tax ₱ 755,107.57 ₱ 832,910.54 ₱ 976,096.17
Total ₱ 3,265,108 ₱ 3,569,442.81 ₱ 3,962,501.60
Less: Dividend 70% ₱ 528,575 ₱ 583,037.37 ₱ 683,267.32
End Owner's Equity ₱ 2,736,532 ₱ 2,986,405.43 ₱ 3,279,234.28
PAYBACK PERIOD
2023 2024
Invested Capital ₱ 2,510,000.00
Net Income After Tax ₱ 755,107.57 ₱ 832,910.54
CUMMULATIVE C -₱ 2,510,000 -₱ 1,754,892.43 -₱ 921,981.89
₱ 1,588,018.11
RETURN ON INVESTMENT RETURN ON EQUITY

2023 30% 2023
2024 63% 2024
2025 102% 2025
2026 2026
2027 2027
QUESEO DE LAS TAPAS
INCOME STATEMENT
FOR THE YEAR ENDED DECEMBER 2023-2027
2024 2025
₱ 2,556,886 ₱ 2,761,437
₱ 252,246.67 ₱ 252,246.67
₱ 188,345.09 ₱ 188,345.09
₱ 489,736.41 ₱ 489,736.41
₱ 930,328.17 ₱ 930,328.17
₱ 1,626,558.14 ₱ 1,831,109.05
₱ 430,836.95 ₱ 430,836.95
₱ 5,849.00 ₱ 5,849.00
₱ 436,685.95 ₱ 436,685.95
₱ 1,189,872.19 ₱ 1,394,423.10
₱ 356,961.66 ₱ 418,326.93
₱ 832,910.54 ₱ 976,096.17
LAS TAPAS
CASH FLOWS
2023-2027
2026 2027
₱ 1,642,952.45 ₱ 1,601,827.27
₱ 45,228 ₱ 45,228
₱ 440,592 ₱ 440,592
₱ 113,497 ₱ 113,497
₱ 2,242,270.01 ₱ 2,201,144.83
-550000 -550000
-1098736 -1098736
-273117.1 -273117.1
-1921853.1 -1921853.1
₱ 320,416.91 ₱ 279,291.73
₱ 1,654,669.81 ₱ 1,975,086.72
₱ 1,975,086.72 ₱ 2,254,378.46
LAS TAPAS
WNER'S EQUITY
S 2023-2027
2026 2027
₱ 3,279,234.28 ₱ 3,624,254.30
₱ 1,150,066.71 ₱ 1,121,279.09
₱ 4,429,301.00 ₱ 4,745,533.39
₱ 805,046.70 ₱ 784,895.36
₱ 3,624,254.30 ₱ 3,960,638.02
RETURN ON EQUITY
28%
53%
78%
102%
2026 2027
₱ 3,009,967 ₱ 3,310,963
₱ 252,246.67 ₱ 594,368.50
₱ 188,345.09 ₱ 188,345.09
₱ 489,736.41 ₱ 489,736.41
₱ 930,328.17 ₱ 1,272,450.00
₱ 2,079,638.40 ₱ 2,038,513.22
₱ 430,836.95 ₱ 430,836.95
₱ 5,849.00 ₱ 5,849.00
₱ 436,685.95 ₱ 436,685.95
₱ 1,642,952.45 ₱ 1,601,827.27
₱ 492,885.73 ₱ 480,548.18
₱ 1,150,066.71 ₱ 1,121,279.09
QUESEO DE LAS TAPAS

STATEMENT OF CASH FLOWS
AS OF YEAR 2023-2027
t c
direct materials ₱ 387.98 ₱ 266.00
₱ 111,737.09 ₱ 76,608.00
2023
DIRECT COST FACTORY OVERHEADADMIN & SELLING
Direct Materials 188,345.09
Direct Labor 252,246.67
Indirect Materials 153532.76
Indirect Labor 188997.533333333

Depreciation Production ₱ 10,525
Energy Cost ₱ 113,497.33
Water Consumption 17424
Rent and Internet Expense 5760

ADMIN MATERIAL 6994.98
ADMIN DEPRECIATION ₱ 12,535
ADMIN LABOR 355181.1
489736.41 374,711.10
Direct Labor 594368.5

367001.82
667740.70
440,591.75
BREAKEVEN ANALYSIS
2023 2024
Products Queseo Twiglets Queseo Candy Queseo Twiglet
Selling Price ₱ 2,389,613.37 ₱ 2,389,613.37 ###
Variable Cost per unit ₱ 188,345.09 ₱ 188,345.09 ₱ 188,345.09
Contribution Margin per unit ₱ 2,201,268.29 ₱ 2,201,268.29 ###
Fixed Cost ₱ 1,446,160.71 ₱ 1,446,160.71 ###
Operating Income ₱ 755,107.57 ₱ 755,107.57 ₱ 832,910.54
SALES MIX RATIO

Twiglets 0.5273424417295 53%
Candy 0.4726575582705 47%
CM PER UNIT PER PRODUCT
Twiglets with Dip ₱ 8.45
Candy ₱ 2.84
CM RATIO PER PRODUCT

Twiglets with Dip 86%
Candy 89%
BREAKEVEN SALES IN UN 2023 2024 2025

Twiglets with Dip ₱ 90,293.98 ₱ 95,880.22 ₱ 160,656.24
Candy ₱ 240,604.85 ₱ 255,490.40 ₱ 265,700.05
Total ₱ 330,898.83 ₱ 351,370.63 ₱ 426,356.28
SALES IN PESO 2023 2024 2025
Twiglets with Dip ₱ 890,943.89 ₱ 946,064.13 ₱ 983,869.76
Candy ₱ 767,529.46 ₱ 815,014.39 ₱ 847,583.14
Total ₱ 1,658,473.35 ₱ 1,761,078.52 ###
BREAKEVEN SALES IN PR 2023 2024 2025
Twiglets with Dip ₱ 17.77 ₱ 17.65 ₱ 17.05
Candy ₱ 6.43 ₱ 6.38 ₱ 6.16
Total ₱ 24.21 ₱ 24.04 ₱ 23.21
FINANCIAL RATIO
Liquidity Ratios 2023 2024 2025
Current Ratio 1.33 1.11 0.99
Acid-test Ratio 1.32 1.10 1.15
Cash Ratio 1.33 1.11 0.99
Operating Cash Flow Ratio 1.28 1.25 1.19
Leverage Ratios
Debt Ratio 0.32 0.32 0.34
Debt tp Equity Ratio 0.47 0.48 0.51
Efficiency Ratio
Asset Turnover Ratio 0.59 0.58 0.56
Profitability Ratios
Gross Margin Ratio 0.61 0.64 0.66
Operating Margin Ratio 0.45 0.47 0.50
Return on Assets Ratio 0.19 0.19 0.20
Return on Equity Ratio 0.28 0.28 0.30
MIN & SELLING
ASSET
Current Assets
tools
inv mtls
mtls admin
adm eqpt Non-Current Assets

all furn & fixtures
TOTAL ASSET
LIABILITIES
TOTAL LIABILITIES
OWNER'S EQUITY
TOTAL LIABILITIES AND EQUITY
2024 2025 2026

Queseo Candy Queseo Twiglets Queseo Candy Queseo Twiglets
₱ 2,556,886.31 ₱ 2,761,437.21 ₱ 2,761,437.21 ₱ 3,009,966.56
₱ 188,345.09 ₱ 188,345.09 ₱ 188,345.09 ₱ 188,345.09
₱ 2,368,541.22 ₱ 2,573,092.13 ₱ 2,573,092.13 ₱ 2,821,621.48
₱ 1,535,630.69 ₱ 1,596,995.96 ₱ 1,596,995.96 ₱ 1,671,554.76
₱ 832,910.54 ₱ 976,096.17 ₱ 976,096.17 ₱ 1,150,066.71
Queseo Candy
₱ 3,009,966.56
₱ 188,345.09
₱ 2,821,621.48
₱ 1,671,554.76
₱ 1,150,066.71
2026 2027
₱ 104,366.92 ₱ 124,957.67
₱ 278,104.76 ₱ 332,972.59
₱ 382,471.68 ₱ 457,930.26
2026 2027
₱ 1,029,803.60 ₱ 1,232,975.55
₱ 887,154.18 ₱ 1,062,182.55
₱ 1,916,957.78 ₱ 2,295,158.10
2026 2027
₱ 16.43 ₱ 17.76
₱ 5.93 ₱ 6.42
₱ 22.36 ₱ 24.18
2026 2027
1.00 1.17
1.00 1.17
1.00 1.17
1.14 1.15
0.35 0.33
0.54 0.49
0.54 0.56
0.69 0.62
0.55 0.48
0.21 0.19
0.32 0.28
balance sheet
QUESEO DE LAS TAPAS
BALANCE SHEET
FOR THE YEAR 2023-2027
2023 2024 2025
Cash ₱ 1,715,445.60 ₱ 1,582,782.25 ₱ 1,654,669.81

Tools ₱ 33,532.76 ₱ 33,532.76 ₱ 33,532.76
Inventory Materials ₱ 188,345.09 ₱ 716,420.98 ₱ 1,285,530.38
Admin Materials ₱ 6,994.98 ₱ 6,994.98 ₱ 6,994.98
Total Current Assets ₱ 1,944,318.43 ₱ 2,339,730.97 ₱ 2,980,727.93
Land ₱ 550,000.00 ₱ 550,000.00 ₱ 550,000.00

Building ₱ 1,098,736.00 ₱ 1,098,736.00 ₱ 1,098,736.00
Production Equipment ₱ 273,117.10 ₱ 267,654.76 ₱ 259,625.12
Admin Equipment ₱ 52,988.00 ₱ 47,689.20 ₱ 38,151.36
All Furnitures and Fixtures ₱ 28,035.00 ₱ 26,633.25 ₱ 25,301.59
Carabao ₱ 83,808 ₱ 83,808 ₱ 83,808
Total Non- Current Assets ₱ 2,086,683.98 ₱ 2,074,521.08 ₱ 1,971,814.06
₱ 4,031,002.40 ₱ 4,414,252.06 ₱ 4,952,542.00
Tax Payable ₱ 1,294,470.13 ₱ 1,427,846.63 ₱ 1,673,307.72

₱ 1,294,470.13 ₱ 1,427,846.63 ₱ 1,673,307.72
Partner's Equity ₱ 2,736,532 ₱ 2,986,405 ₱ 3,279,234

S AND EQUITY ₱ 4,031,002.40 ₱ 4,414,252.06 ₱ 4,952,542.00
2027
Queseo Twiglets Queseo Candy
₱ 3,310,963.22 ₱ 3,310,963.22
₱ 188,345.09 ₱ 188,345.09
₱ 3,122,618.13 ₱ 3,122,618.13
₱ 2,001,339.04 ₱ 2,001,339.04
₱ 1,121,279.09 ₱ 1,121,279.09
₱ 111,737.09
₱ 76,608.00
₱ 188,345.09
₱ 9,417.25
₱ 1,706,028.34 ₱ 1,573,365.00 ₱ 1,645,252.56

2026 2027
₱ 1,975,086.72 ₱ 2,254,378.46
₱ 33,532.76 ₱ 33,532.76
₱ 1,631,464.20 ₱ 1,663,552.20
₱ 6,994.98 ₱ 6,994.98
₱ 3,647,078.66 ₱ 3,958,458.39
₱ 550,000.00 ₱ 550,000.00
₱ 1,098,736.00 ₱ 1,098,736.00
₱ 249,240.11 ₱ 236,778.11
₱ 26,705.95 ₱ 16,023.57
₱ 24,036.51 ₱ 22,834.68
₱ 83,808 ₱ 83,808
₱ 1,948,718.57 ₱ 1,924,372.36
₱ 5,595,797.23 ₱ 5,882,830.75
₱ 1,971,542.94 ₱ 1,922,192.72
₱ 1,971,542.94 ₱ 1,922,192.72
₱ 3,624,254 ₱ 3,960,638
₱ 5,595,797.23 ₱ 5,882,830.75
₱ 1,965,669.47 ₱ 2,244,961.20
DEBIT CREDIT
Capital 2,000,000
Rent 5,000
Service 20,000
Building 1,000,000
Personnel Position Number of Personnel Rate per Day Rate per Month Monthly Deductions
2023 2024 2025 2026 2027 SSS (14%) PAG-IBIG
Supervisor 1 1 1 1 1 ₱ 435.00 ₱ 12,246.00 ₱ 970.00 ₱ 100.00

Manager 1 1 1 1 1 ₱ 435.00 ₱ 12,246.00 ₱ 970.00 ₱ 100.00
Accounting and Finance Staff 1 1 1 1 1 ₱ 435.00 ₱ 12,246.00 ₱ 970.00 ₱ 100.00
Procurement and Logistics Staff 1 1 1 2 1 ₱ 435.00 ₱ 12,246.00 ₱ 970.00 ₱ 100.00
Production Worker 4 4 4 4 5 ₱ 435.00 ₱ 11,310.00 ₱ 930.00 ₱ 100.00
Carabao Caretakers 1 1 2 2 2 ₱ 435.00 ₱ 11,310.00 ₱ 930.00 ₱ 100.00
Total 9
Full Annual
Total monthly
Full Annual Salary Salary per
Monthly Deductions Salary per Benefits Yearly Annual Total
per Employee Employee with
employee
Full Benefits
PHILHEALTH 13th month 2023 2024

₱ 489.84 ₱ 10,686.16 ₱ 1,020.50 ₱ 128,233.92 ₱ 129,254.42 ₱ 129,254 ₱ 129,254.42
₱ 489.84 ₱ 10,686.16 ₱ 1,020.50 ₱ 128,233.92 ₱ 129,254.42 ₱ 129,254 ₱ 129,254.42
₱ 489.84 ₱ 10,686.16 ₱ 1,020.50 ₱ 128,233.92 ₱ 129,254.42 ₱ 129,254 ₱ 129,254.42
₱ 489.84 ₱ 10,686.16 ₱ 1,020.50 ₱ 128,233.92 ₱ 129,254.42 ₱ 129,254 ₱ 129,254.42
₱ 452.40 ₱ 9,827.60 ₱ 942.50 ₱ 117,931.20 ₱ 118,873.70 ₱ 475,495 ₱ 475,494.80
₱ 452.40 ₱ 9,827.60 ₱ 942.50 ₱ 117,931.20 ₱ 118,873.70 ₱ 118,874 ₱ 118,873.70
₱ 62,399.84 ₱ 748,798.08 ₱ 754,765.08 ₱ 1,111,386 ₱ 1,111,386.18
2025-2027
IDL ₱ 367,001.82
2026
₱ 367,001.82
2025 2026 2027
₱ 129,254.42 ₱ 129,254.42 ₱ 129,254.42
₱ 129,254.42 ₱ 129,254.42 ₱ 129,254.42 Personnel Position
₱ 129,254.42 ₱ 129,254.42 ₱ 129,254.42
₱ 129,254.42 ₱ 258,508.84 ₱ 258,508.84 Supervisor
₱ 475,494.80 ₱ 475,494.80 ₱ 594,368.50 Manager
₱ 237,747.40 ₱ 237,747.40 ₱ 237,747.40 Accounting and Finance Staff
₱ 1,230,259.88 ₱ 1,359,514.30 ₱ 1,478,388.00 Procurement and Logistics Staff
Production Worker
Carabao Caretakers
2023 ₱ 248,128
IDL-T ₱ 1.49 ₱ 131,507.90
IDL-C ₱ 0.49 ₱ 116,620.22 2023 Direct LABOR
DL-T ₱ 2.85 ₱ 252,012.24 Twiglets 252,012.24
DL-C ₱ 0.94 ₱ 223,482.56 Candy 223,482.56
₱ 475,494.80
2024 Direct LABOR
admin T 2.32 Twiglets -
admin C 0.77 Candy -
2027 ₱ 367,002
IDL-T ₱ 0.08 ₱ 194,510.96
IDL-C ₱ 0.06 ₱ 172,490.86
DL-T ₱ 0.12 ₱ 315,015.31
DL-C ₱ 0.09 ₱ 279,353.20
₱ 594,368.50
Number of Personnel Rate per Day Deductions Benefits
2023 SSS (14%) PAG-IBIG PHILHEALTH 13th month
1 ₱ 435.00 ₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50

1 ₱ 435.00 ₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50
1 ₱ 435.00 ₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50
1 ₱ 435.00 ₱ 970.00 ₱ 100.00 ₱ 489.84 ₱ 1,020.50
4 ₱ 435.00 ₱ 930.00 ₱ 100.00 ₱ 452.40 ₱ 942.50
1 ₱ 435.00 ₱ 930.00 ₱ 100.00 ₱ 452.40 ₱ 942.50
ADMIN LABOR INDIRECT LABOR Twiglets 0.527342 53%

205,514.53 131,507.90 Candy 0.472658 47%
182,248.73 ₱ 116,620.22
ADMIN LABOR INDIRECT LABOR

652,037.74 475,494.80
578,222.14 ₱ -
Description of the Study Start Finish Duration September
W1 W2 W3
Brainstorming/Conceptualization 5/9/2022 9/9/2022 4
Reading of Related Studies 10/9/2022 9/14/22 4
Writing of Rationale 09/15/2022 9/17/22 2
Writing the Statement of the Problem 09/20/2022 9/19/22 1
Writing the Methodology 09/22/2022 9/24/22 2
Making of Instruments 09/25/2022 09/26/2022 1
Writing of Chapter 1 09/27/2022 09/28/2022 1
Checking of Chapter 1 09/29/2022 09/30/2022 1
Experimentation 10/9/2022 09/20/2022 10
Production and Selling 09/17/2022 10/17/2022 30
Gathering of Data 3/10/2022 10/30/22 27
Applying Statistical Treatment 10/30/22 4/11/2022 4
Final Checking of Feasibility Study 11/21/22 11/25/22 4
Presentation of Feasibility Study 1/12/2022 12/23/22 22
Revision 3/1/2023 2/3/2022 59
Submission of Hard Copies and Soft Copy 2/3/2022 10/3/2022 8
September October November December January February March
W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2 W3 W4 W1 W2
March
W3 W4

Queseo de Las Tapas Feasibility Project Excel (Group 8 - Bsie 4a-Day)

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Queseo de Las Tapas Feasibility Project Excel (Group 8 - Bsie 4a-Day)

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legen 1

Twiglets Dipping Sauce

ipping Sauce Candy

Twiglets Market Share

Twiglets Market Share

NUMBER OF PRODUCTS SOLD

Queseo Twiglets with Dip Queseo Candy

350 MARKET ACCEPTABILITY

WM Average 5.56 Moderately Satisfied with Queseo Twiglets

WM Average 5.62 Moderately Satisfied with Queseo Dip

WM Average 5.79 Moderately Satisfied with Queseo Candy

WM Average 5.56 Moderately Satisfied with Queseo Twiglets

rom carabao's milk,

but lacks flavor

rom carabao's milk,

but lacks flavor

but lacks flavor

rom carabao's milk,

but lacks flavor

Queseo Taste 4.15 4.15

Odor 4.00 3.70

Texture 4.25 4.10

Appearance 4.30 4.50

WM Average 4.51 4.13

Odor 4.00 It doesn't have a good or bad odor

Texture 4.25 The texture is either good or bad.

Queseo Candy A (hard)

Odor 3.70 It doesn't have a good or bad odor

Texture 4.10 The texture is either good or bad.

Queseo Candy B (soft)

oesn't have a good or bad odor

e texture is either good or bad.

seo Candy A (hard)

oesn't have a good or bad odor

e texture is either good or bad.

eseo Candy B (soft)

Demand of Queseo De Las Tapas

Annual Consumption 2023 2024 2025 2026

Average Price per Year Total Sales

2024 2025 2026 2027

Description Quantity Used Unit Unit Price Cost (Php)

Description Quantity Used Unit Unit Price Cost (Php)

White Sugar 150 g 0.067 ₱ 10.00

2023 6,370,006 26,000 6,344,006

2023 6,370,006 20,800 6,349,206

Produce Candy Twiglets Market Share Remaining Untapped Market

2023 6,370,006 26,000 6,344,006

2023 6,370,006 20800 6,349,206

2023 6,370,006 26,000 6,344,006

2023 6,370,006 20800 6,349,206

Produce Twiglets Market Remaining

Produce Twiglets Market Remaining

Description Quantity Used Unit Unit Price Cost (Php)

Direct Materials ₱ 1.42 ₱ 387.98

Indirect Materials 0.92 153532.76 81372.3628

Direct Materials ₱ 0.35 ₱ 266.00

Indirect Materials 0.30 153532.76 72160.3972

ADMIN MATERIAL ADMIN MATERIAL Cost/unit

II. Hall 1month

Fees and Licenses

2023 SSS (14%) PAG-IBIG PHILHEALTH

Supervisor 1 ₱ 410.00 ₱ 10,660.00 ₱ 970.00 ₱ 100.00 ₱ 426.40 ₱ 9,163.60

13th month 2023 2024 2025 2026