Cost of Production
Tuna Manufacturing
Target : 25,000 cans per day 125,000 cans per week 500,000 cans per month
Price @ P22.00Days : 5times a week ; 20 daysTime : 8am to 5pmCan: 90 grams
(80grams of Tuna 7grams of Oil and Additives, 3 grams can)
Tuna Fish
Thawing
Cleaning
Cutting
Cooking
Sterilizing
Filling & Oiling
Cooling
Closing
Inspection
Packaging
Packing
Tuna Fish
Shipping Price=P50,000.00from Gensan to Batangas CitySupplier : “CISCEL TUNA SUPPLIER”Cost of Tuna: 11tons of Tuna where: 1 ton of Tuna=P120,000.00
P1,320,000.00 per week
Tuna Fish (per week)125,000 cans per weekWhere:
80grams of Tuna Fishx125,000cans =10,000,000grams =10,000,000grams x(1g/1,000kg)=10,0000kilograms=10,000kilogramsx(1ton/907.185kg)=11tons
Tuna Fish
Thawing
Cleaning
Cutting
Machine 1 (Thawing, Cleaning, Cutting)Salaries of Workers : Rate per day : P310.00Thawing- 2 = P620.00Cleaning- 4 = P1,240.00Cutting- 3 = P930.00
= P 2,790.00 per day
= P 13,950.00 per week
Computations:
P 1,320,000.00 Tuna Supply+P 50,000.00 Shipping Fee
P 13,950.00 Salaries
Machine 1 Cost :
= P 1,383,950.00 per week
= P 10,000,000.00
= P 11,383,950.00
Cooking
Sterilizing
Filling & Oiling
Cooling
Machine 2 (Cooking, Sterilizing, Filling &
Oiling, Cooling)Salaries of Workers : Rate per day : P310.00Cooking- 2 =
P620.00Filling &Oiling- 2 =
P620.00Cooling- 2 =
P620.00= P 1,860.00 per day
= P 9,300.00 per week
Raw Materials to be used in Tuna
It will last for a year. It includes :PepperOnionSaltAdditives
(7 grams per can)x(125,000 cans)= 875,000.00 grams per week
Computations
P 10,200.00 Raw Materials+P 9,300.00 Salaries
Machine 2 Cost :
= P 19,500.00 per week
= P 8, 220,000.00
= P 8,239,500.00
Closing
Inspection
Packaging
Packing
Machine 3(Closing, Packaging, Packing)Salaries of Workers : Rate per day : P310.00Closing- 2 =
P620.00Inspection (QC) 5 =
P1,550.00Packaging on can 2 = P620.00Packing on box- 2 =
P620.00= P 3,410.00 per day
= P 17,050.00 per week
Printed Wrapper on Can :Supplier : “ASPEN PAPER
PRODUCTS CORPORATION”
Dimension : 17.5cmx8cmLength for 125,000cans : 71,768.37 ftWidth for 125,000cans : 32,808.40 ftCost per week =P 12,500.00
Box:Supplier : “PRIME WORLDWIDE
PAPER PACKAGING CORPORATION”
Price : P 30.00 per box500 boxes for 25,000 cans per dayCost per day: =P 15,000.00Cost per week: =P 75,000.00
Computations
P 75,000.00 Cost of Boxes+P 12,500.00 Cost of Wrappers
P 17,050.00 Salaries
Machine 3 Cost :
= P 104,550.00 per week
= P 8,024,000.00
= P 8,128550.00
Overhead (70%)
P 35,000.00 Light Expenses+P 10,500.00 Water Expenses
Overhead Cost per week:
= P 45,500.00 per month
= P 11,375.00
Total Computations (per week)
Materials : P 1,467,700.00Labor : P 40,300.00Overhead : P 11,375.00Total Cost = P 1,519,375.00 per week
Total Computations (per month)
Materials : P 5,870,800.00Labor : P 161,200.00Overhead : P 45,500.00Total Cost = P 6,077,500.00 per month
Machine’s Cost:
Machine1 : P 10,000,000.00Machine2 : P 8,220,000.00Machine3 : P 8,024,000.00Total Cost =
Lifespan: 18 years
P 26,244,000.00
Advantages of Machines:
High production speedReduced product lossIncreased packing liquid
absorptionFill weight accuracyOptimal speeds for maximum yield
Group:Arriola, Marjorie Ann B.Cueto, Anne Klein Lleva, Charlene Frane, Bea Laureles, Saimon Bryan de Chavez, Mark Jim Luis, Donna Rosal, Diane Gabrielle
Recommended
