SANGHAYA Inc

LAMBANOG WINE
MANUFACTURING
Mark Robert Bryan L. Peralta
Maria Josefina Gonzales
Warren Jay Gamay

LAMBANOG WINE MANUFACTURING

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Sanghaya Inc
What is Coconut Wine?
Establishment Lay-out
Manufacturing Process
Materials
Utilities
Equipment
Labor`
Payroll

Factory Overhead
Cost of Production Report

INTRODUCTION
Coconut wine is very popular in the Philippines and many people often
refer to coconut wine as tuba. It consists of pure sap, with no bark
mixed in, and it is usually milky white in color or sometimes it will
have no color at all. Unlike most wines this wine is made to drink
when it is fresh because it turns sour very quickly. The longer that
you let this wine ferment the stronger that it will become.
Some coconut farmers in thePhilippinesmake use of coconut sap for
Coconut Wine making, which is called "Tuba or Bahalina".
The selection of names for Coconut Wine in the Philippines varies
from the region it was produced. In Luzon, it is mostly called
Lambanog where as in Visayas it is called as Tuba. The primary
difference is the color and the mixture of the Coconut Wine. Tuba is
the product of mixing Barok (A reddish color bark of mangrove tree)
with the coconut sap, which in turn make Tuba red in color and
sometimes called the Coconut Red Wine. On the other hand,
Lambanog, sometimes known as Coconut Vodka - is the pure coconut
sap (without Barok mix) almost colorless or milky white in color.

ESTABLISHMENT LAY-OUT

Manufacturing Process
Collecting

Storing

Receiving

Packaging

Filtration

Fermenting

Distillation

COLLECTING

Coconut sap is the liquid tapped from the

unopened flower (spandex) of coconut tree. The
sap when collected must be pearly white in color
and sweet in taste and has the characteristic
coconut sap smell.

RECEIVING

Coconut sap packed in carboys is received at the

production area.

FILTRATION OF
COCONUT SAP

The coconut sap is filtered and manually

transferred to the fermenting vats.

FERMENTING

Coconut sap is allowed to ferment in large plastic

drums. Fermentation period takes about 3-4 days
to produce an alcohol content of approximately 78%.

DISTILLATION
The traditional process of distillation is the batch type potstill process with rice hull or wood as source of fuel. The
alcoholic liquor is heated. The initial distillate (head or
bating) which contains the undesired methanol and other
components is separated and set aside for other purposes. It
has a high proof of content (concentration: 110 proof). The
succeeding distillates that are lambanog have lower alcohol
content. However, as distillation proceeds, the desired
alcohol content of 80-90 proof must be achieved. The distiller
uses an alcohol meter (hydrometer) to check the alcohol
content. It varies from 80 to 90 proof.

The remaining liquor in the distillation vat, which is the
tail, is discarded. It is composed of high alcohol like fusil oil
that boils at higher temperature.

PACKAGING

The product is transferred to containers (HDPEhigh density polyethylene) in full capacity for
delivery or storage.

STORING

The finished products will be stored in the

storage room where they are stored in 20-25
degrees Celsius.

UTILITIES
Utility
Water

Electricity

Heat

TOTAL

Description
It is a necessity of the
business
for
sanitary
purposes (washing and
cleaning of the equipments
and etc.)
It is a necessity of the
business to start its
operation. Electricity will
provide light to the whole
area especially at night
(for security purposes).
Furthermore, it is used to
generate the equipments
use in making lambanog.
It is used in cooking the
coconut
sap
for
fermentation.

Estimated Cost
Php 3,800.00 per month

Php 6,000.00 per month

Php 1,500.00 per month

Php 11,300.00 per month

MATERIALS
Raw Material

Quantity

Cost

Coconut Sap

80 gallons/ day

Php 227.30
gallon

Empty Bottles

240 bottles/ day

Php 20.00 each

Bottle Cap

240 caps/ day

Php 1.00 each

Labels

240 labels/ day

Php 0.75 each

per

DEPRECIATION OF FACTORY
BUILDING

Factory

Useful life

Depreciation Depreciation

Building

(in years)

/year

P 1,500,000.00

20

P 75,000.00

/month
P 6,250.00

DEPRECIATION OF FACTORY EQUIPMENTS

Useful life

Depreciation

Depreciation

(in years)

/year
P

/month

Equipments

Cost

Alcohol hydrometer
Distillation

P2,250.00

281.00

Equipment

300,000.00

15

20,000.00

1,666.67

Empty Containers

2,100.00

10

210.00

17.50

Strainer

150.00

19.00

1.56

Graduated Cylinder

900.00

10

90.00

7.50

Copper pot

5,990.00

15

437.50

33.28

Generator

60,000.00

20

3,000.00

250.00

23.44

Equipment

EQUIPMENT
Quantity

Cost

Production Based Equipments

Alcohol Hydrometer

3 pcs

Php 750.00 each

(Php 2,250.00)

Distillation Equipment

2 pcs.

Php150,000.00each
(Php 300,000.00)

Empty Containers

30 pcs.

Php
70.00 each
(Php 2,100.00)

Strainer

5 pcs.

Php
30.00 each
(Php 150.00)

Graduated Cylinder

3 pcs.

Php
300 each
(Php 900.00)

Cutted Bamboo

900 pcs.

Copper Pot

2 pcs.

Php
3.00 each
(Php 2,700.00)
Php 2,995.00each
(Php 5,990.00)

Alcoholmeters are for reading

alcohol content in distilled
spirits only. 12" (30cm) Very
accurate Alcoholmeter.
Professional grade. 0 - 200 Proof
and 0-100% abv reading.

Used for distilling the

fermented coco sap.

This is where the collected

sap is stored for about 2-4
days.

This is used to filter the

coconut sap.

This is where the distilled

coconut sap is measured
after.

Used for fermentation process.

sonnel and their Duties and Responsibili

Position

Duties and Responsibilities

Production Supervisor
Time-keeper

Warehouse Clerk

Transporter

Mangagarit/ Mananaggot
(tappers)
Tagaluto
(Distiller)
Bottler/
Packer/
Cleaner
Security Guard
Janitor

Supervises production and quality control.

Records the time spent by the employees in the factory.
Responsible for completing and maintaining clock cards, time tickets,
and production report.

Stores all finished products, raw materials, and

supplies.
Schedules delivery of goods to buyers.
Does loading and unloading of raw materials and
finished products.

Does the delivery of the product.

Transfer the finished products to the storage room.

Does the climbing/collection of coconut from trees

Transferring of coconut sap to containers

Manages the fermentation and distilling process
Skims the upper layer of tuba of floating impurities
Maintains the cleanliness of the machinery
Bottles the lambanog from distillation
Packs bottles in boxes

Checks final product

Keeps the vicinity safe.
Safe guards the properties, employees and vicinities

Maintain the cleanliness of the surroundings

Personnel Salary Structure

Position

Minimum Rate

Total (PhP)

Production Supervisor

Php 62.50/hr

Php 10,000.00

Time Keeper

Php 50.00/hr

Php 8,000.00

Warehouse Clerk

Php 41.67/hr

Php 6,667.20

(Tagaluto, Bottler, Packer/Cleaner)

Php 33.33/hr

Php 5,332.80

Transporter

Php 30.00/hr

Php 4,800.00

Manggagarit

Php 250.00/day

Php 5,000.00

Security Guard

Php 30.00/hr

Php 4,800.00

Janitor

Php 30.00/hr

Php 4,800.00

FACTORY OVERHEAD SUMMARY

Filtration
Factory Overhead
Indirect Labor
Utilities

Department

Distillation

Packaging

Department Department

Storage
Department

Total

P21,274.50

P 20,632.50

P13,716.25

P 20,815.23

P 76,438.48

1,695.00

2,825.00

1,130.00

5,650.00

11,300.00

937.50

3,125.00

625.00

1,562.50

6,250.00

114.84

1,752.61

70.00

500.00

2,437.45

1,882.275

6,274.25

1,254.85

3,137.125

12,548.50

P 25,904.115 P 34,609.36 P 16,796.10

P 31,664.855

Depreciation Factory bldg.

Depreciation Factory Equipment
Repair and
Maintenance
Total

P 108,974.43

ummary of Indirect Labor

Indirect Labor
Miguel, Gale

Kane, Sadie
McKinley, Jack
Goinzalez, William
Rodondon, Jaime

Position

Classificati
on

Cleaner

Indirect

Regular
Pay
P6,132.7
2

Indirect

P349.7
6,066.06
2

Indirect

5,520.00

Indirect

5,520.00

Indirect

5,520.00

Cleaner
Security
Guard
Security
Guard
Security
Guard

Gamay, Warren Jay

Gonzales, Maria
Josefina

Warehouse
Clerk
Time
Keeper

Peralta, Mark
Robert Bryan
Quasimodo, Jhon

Over
Time
Pay

Indirect

7,667.28

Indirect

9,200.00

Production
Supervisor

Indirect

11,500.0
0

Janitor

Indirect

5,520.00

Total
Cost
P6,132.
72
6,415.7
8
5,520.0
0
5,520.0
0
5,520.0
0
7,667.2
8
9,200.0
0
11,500.
00
5,520.0
0
13,442.