Xavier University – Ateneo de Cagayan

Corrales Avenue, Cagayan de Oro City

BAKE N’ TAKE BUSINESS PLAN

Baked Deliciously Healthy For You

RN Abejuela St, Divisoria, Cagayan de Oro

Contact No. +63905647290 | 8900 2889

CLARABAL, Roselle Christie

DAYAO, Aljonel Jess
GARA, Shanna Marie
GARCES, Dennis Raphael
GUYO, Alexis Miles
HUGUETE, Louisa Bel
KHO, Paolo Mathew
LLOPEZ, Kyle Ann
LUMACAD, Sandy

December 6, 2021
 TABLE OF CONTENTS

Page
EXECUTIVE SUMMARY 1

MANAGEMENT AND ORGANIZATION 4

Company Name 4

Company Logo 4

Address 4

Vision and Mission 5

Key Personnel 6

Organizational Chart 8

Type of Ownership 8

Capital 9

Salary 9

PRODUCTION PLAN 10

Purpose of the Product 10

Products unique feature 10

Production Process 11

Production Cost 12

Distribution Logistics 16

Regulatory and other compliance issues 17

MARKETING PLAN 21

Market analysis 21

Marketing and sales strategies 21

Product characteristics or feature 22

Interpretation and Evaluation of Survey 23

Pricing Strategy 33

Sales projections 34
FINANCIAL PLAN 35

Projected Cost 35

Annual Marketing Expense 37

Annual Administrative Expense 38

Annual Production Cost 38

Cost of Goods 40

Salaries And Wages 40

Initial Investment 41

Capital 41

Projected Income Statement 42

Projected Statement of Cash Flows 42

APPENDICES 44

Survey Questionnaire 44
 EXECUTIVE SUMMARY

I. Business Description

The Bake N’ Take company serves freshly baked and healthy brownies that give
customers and dessert-lovers satisfaction in every bite. Our sole purpose is to sell affordable
and delectable delicacy with each that has its own unique flavors, seeking to provide
nutritiously delicious brownies perfect for kids, teenagers, and adults.

During this pandemic, our company assures providing nourishment to our customers
with brownies and their healthy flavors, having less calories in it. With that, Erythritol is used
as an alternative. It provides only about 6% of the calories found in an equal amount of sugar.

We are located and will be of full service at RN Abejuela St, Cagayan de Oro.
Establishing a business in Divisoria will attract several customers from Xavier University and
Lourdes College students and staffs, other schools, plaza goers, and other competitors in the
area. Students and employees of different commercial places are guaranteed to experience
the best brownies in the city. To grant easy access and seamless business transactions, we
will showcase our healthy brownies by posting them on our social media platforms (e.g.,
Facebook, Instagram, and Food Panda). Customers can also pick up their brownies at our
address or have them delivered for their convenience.

Bake N' Take company takes pride in providing great customer service and paying keen
attention to all of the brownies we serve.

II. History

Our business started when we brainstormed a way to bring joy and delight to everyone,
especially in these difficult times caused by the pandemic. We thought of how to satisfy
people's cravings even in the comfort of their homes while still providing a healthy product.
We regard ourselves as business partners who share one passion – serving quality brownies.

It took a thorough survey, research, and a lot of creativity to narrow down ingredients
into healthy alternatives. We figured that one does not have to sacrifice their taste buds to eat
healthily. With a few tweaks here and there, we can open the Bake N' Take Company with our
brownies that serve as rays of hope for those who want to fulfill their sweet tooth with
something nutritious. With a desire to brighten one’s mood by consuming desserts with less
calories, we aim to bring families together and reignite friendships, and offer an assortment of
flavors to choose from.

The Bake N’ Take team consists of students from Xavier Ateneo Senior High School
namely Aljonel Jess Dayao, Roselle Clarabal, Shanna Marie Gara, Paolo Mathew Kho, Sandy
Lumacad, Kyle Ann Llopez, Louisa Bel Huguete, Alexis Miles Guyo, and Dennis Raphael
Garces.
 III. Product Overview

The Bake N’ Take Company serves brownies that vary in different flavors, may they
be regular or special. Customers are given the option to customize their orders and avail our
brownies in a box of twelve, perfect for family bonding and reunions.

Here is the list of flavors offered by our company;

Regular Flavors:

• Spiced Up (Cinnamon) Ever heard of a brownie made out of spice? It is perfectly

fragrant but is also sweet, which makes you want to indulge yourself with more.

• Red Rosebud (Red-Velvet) - A deep burgundy color, so deep that you might drown
yourself with this flavor, a combination of chocolate and vanilla, a perfect match made
for you.

• Bittersweet Bite (Coffee) - Your favorite beverage turned into a brownie, infused with
deep essence from coffee beans to give you that caffeine kick of energy for the day.

• Orange Kuroda (Carrot) - A combination of carrot and brownie in one, a healthy

sweet, won't make you regret eating a lot.

Special Flavors:

• Blissful Nuts (Chocolate Almonds) - A contrast of a soft and crunchy texture,

delicious sweetness topped off with toasty nuts. Leaving you with a crunch in every
bite

• Tangy Charm (Citrus) - Brownie with a yellowish hue, a mixture of sweet and sour
that makes your senses tingle and come to life.

Having an alternative sugar like erythritol, our brownies are guaranteed healthy,
boosting clients' immune systems that are highly beneficial in this time of the pandemic.
Erythritol is a low-calorie, sugar-free sweetener. It is intended to substitute sugar and calories
in order to provide "diet-friendly" products. Powdered erythritol sweeteners bake similarly to
sugar. It has no effect on glucose or insulin levels, making it a safe sugar substitute for those
who have diabetes. Finally, our company developed creative and sturdy packaging to
safeguard your favorite and affordable brownies on their way to your homes.

2
 IV. Financial Overview

The capital of our company is ₱ 450,000.000. It is used for the company's expenses
such as: operating expenses, marketing expenses, administrative expenses, rent expense,
and production cost. Employees are tasked to produce a minimum of 576 slices of brownies
each day with 22 working days. For the salaries we allocate Php 31,130.00 divided among the
employees (sales manager, saleslady, cashier). The salary of the employee (the one from
direct labor) is Php 8,492.00 per month. Moreover, the selling price of all 6 flavors is ₱128.00.
The expected sales per month should be ₱ 1,622,016.00, while the expected sales per year
is ₱ 19,464,192.00. It is to be expected that the sales will increase by 10% in each year.

V. Future of the Business

The company envisions to be one of the top pastry shops in the country. Five years
from now, we are to dominate every city with the delicious taste of our healthy brownies. We
will serve with improved product quality and excellent customer service. Not only will we
produce the better versions of our very own brownies, but we will also add more great finds to
the menu that will capture more buyers to encourage more people to purchase from us. We
aspire to spread our name, Bake N' Take, with at least 100 branches all over the country, may
it be inside huge malls, besides parks or having buildings of our own, to millions of people.

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 MANAGEMENT AND ORGANIZATION

I. Company Name

BAKE N’ TAKE - Our company name Bake N' Take signifies that they can already
take their brownies and satisfy their cravings with just one bake.

II. Company Logo Baking and brownies both begin with

the letter B, which produces significant
connections between the both words since
brownies must be baked. We also wanted to
make letter B broader to express to our
customers that our product is delectable, which
is why letter B is shaped like a brownie.

We chose a light brown tint to

highlight the color of the pastry. Pastry is
composed out of flour dough. As a result, even
if it's only the color, it shows a symbol. The art
of pastry and how it has spread around the
world today.

The tagline is Baked Deliciously

Healthy For You because we want you to get
Tagline: Baked Deliciously
Healthy For You on, taste, and try our one-of-a-kind healthy
brownies.

III. Business Address: Divisoria Arcade, Plaza Divisoria, RN Abejuela St, Cagayan
de Oro, 9000 Misamis Oriental

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 Divisoria Arcade, Plaza Divisoria, RN Abejuela St, Cagayan de Oro, 9000
Misamis Oriental is the company’s chosen address. It is strategically located for our
targeted customers, students, staff and teachers from the Xavier University campus
are close to the shop. A quick stroll and they will be able to enjoy our delicious pastries.
Those who are taking a leisurely stroll on the park are able to hop and purchase our
tasty treats with ease The flow of traffic is really great as well for delivery service. By
opening a shop in this location, we are guaranteed to have customers who are
intrigued of what our bakery has to offer.

IV. Vision and Mission Statement

• OUR MISSION:
To have a nutritious, delicious, and high-quality delicacy that offer healthier options with a
lower price to satisfy consumers' preferences.

• OUR VISION:
To be one of the leading companies in the country that serve the best quality dessert
products known for:

• Different varieties of shapes, flavors, and fillings;

• Better and healthier alternative ingredients;
• Clean and well-baked brownies;
• A taste that people will always crave from generation to generation.

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V. Key Personnel

Members of the Company

Roles and Responsibilities
Company Position

Mr. Aljonel Jess P. Dayao oversees the

business activities, improving overall
business functions, training heads of
departments, developing strategic plans,
Aljonel Jess P. Dayao General Manager
creating policies, and communicating
business goals. As the General Manager,
he takes the overall responsibilities for the
betterment of the company.

Ms. Roselle Clarabal works for the

financial resources of the company. As the
Financial Manager, she is responsible for
Roselle Clarabal Finance Manager
the budget planning, financial reports, and
creates the financial planning for long-term
financial benefits of the company.

Ms. Shanna Marie Gara is responsible for

developing purchasing strategies,
Purchasing maintaining positive relationships with
Shanna Marie Gara
Manager suppliers, coordinating with internal teams
regarding the company’s supply needs,
and overseeing the purchasing team.

Ms. Sandy Lumacad oversees the

marketing plans of the company. As the
Marketing Manager, she is responsible for
the company's marketing and
Sandy Lumacad Marketing communications strategies, as well as
Manager overall branding and image. She will be
working together with the Assistant
Marketing manager to promote the
products and attract the buyers of the
target market.

Mr. Paolo Mathew Kho is responsible for

the implementation of the company's
Assistant
marketing strategies. He will assist the
Paolo Mathew Kho Marketing
Marketing Manager in utilizing the
Manager
marketing tactics to promote the product in
order to retain and attract customers.

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 Mr. Alexis Miles Guyo is responsible for
researching, setting product vision,
communicating vision to stakeholders,
Alexis Miles Guyo Product Manager developing strategic plan, developing and
creating product roadmap. Overall, he is in
charge of the company's product plans and
distribution to consumers.

Ms. Kyle Ann Llopez oversees the

production process of the company,
implementing standards for the
manufacture of a higher quality product. As
the Production Manager, she is
Production responsible for the development of flavors,
Kyle Ann Llopez
Manager recipes, and menu items to support the
company’s objectives. She makes sure
that the products are produced safely,
cost-effectively and on time and that they
meet the required quality standards.

Mr. Dennis Raphael Garces is responsible

for leading the sales teams to reach the
sales targets, providing guidance, training,
and mentorship to the company. As the
Dennis Raphael
Sales Manager Sales Manager, he is in charge of
Garces
supervising the development of business
plans and planning the movement of the
products from the company to the
consumer.

Ms. Louisa Bel Huguete oversees the

Human Resource recruiting, interviewing, and hiring of new
Louisa Bel Huguete
Manager staff. She serves as a link between the
executive management and its employees

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VI. Organizational Chart

VII. Type of ownership

General Partnership – Bake N’ Take is created with two or more entrepreneurs, associating
to carry on the business of providing the best quality and healthy brownies to the public. Our
company operates in a general partnership agreement in which we share all of the assets,
profits, financial and legal obligations. There is consent to unlimited responsibility, which
means that obligations are not restricted and can be paid by the seizure of an owner's assets.
Furthermore, any partner may be sued for the debts of the company.

The General Partnership is also recognized as the most fundamental sort of legal
structure intended for the circumstances of the people involved in the partnership. Concerning
our affiliation in the General Partnership, the profits and losses created by the company are
distributed equally among us. Every entrepreneur who helped create Bake N' Take has to
abide with integrity and cooperation as all of us have the responsibility to fruitfully make the
business a success.

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VIII. Capital

NAME CAPITAL CONTRIBUTION

1. Aljonel Jess Dayao ₱ 50,000.00

2. Roselle Christie Clarabal 50,000.00

3. Shanna Marie Gara 50,000.00

4. Sandy Lumacad 50,000.00

5. Paolo Mathew Kho 50,000.00

6. Alexis Miles Guyo 50,000.00

7. Kyle Ann Llopez 50,000.00

8. Dennis Raphael Garces 50,000.00

9. Louisa Bel Huguete 50,000.00

TOTAL ₱ 450,000.00

IX. Salary of employees per month

Administrative Salaries and Wages (Management and Organization)

EMPLOYEE’S NAME SALARY

1. Edgar Gordon (Sales Manager) ₱ 14,300.00

2. Alma Presley (Saleslady) ₱ 8,030.00

4. Scott Bautista (Cashier) ₱ 8,800.00

TOTAL ₱ 31,130.00

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 PRODUCTION PLAN

A. Purpose of the Product

The Bake N’ Take Company offers a purpose to sell affordable brownies that have
unique flavors, seeking to provide nutrition amid sweetness overload. It grants customers the
chance to experience delight even at the comfort of their homes in the middle of the pandemic,
where people are not allowed to freely go anywhere they want. Our brownies’ purpose is to
make buyers smile and forget the troubles of the quarantines, while still making sure that their
health is the top-priority and secured from the Coronavirus.

B. Product’s Unique Features

With unique flavors and looks, our brownies will entice anyone to satisfy their cravings.
They are composed of healthy ingredients, meticulously measured to make them valuable and
affordable. People of all ages would enjoy our brownies simply because they are perfect for
children and surprisingly nutritious, so you don't need to worry about your sugar intake,
especially for those who have health problems.

The brownies are visually appealing and come in convenient shapes, making them
ideal for on-the-go consumption. For the simple style, we offer heart and circle shapes. On the
other hand, if you want to be extra and fancy, we also have special options such as
the churros-like form, and the kebab style, where you will grasp onto a stick.

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 Taste is undoubtedly essential to provide the best quality brownies. Thus, we offer
different flavors to consider your personal preferences, giving customers the freedom to
customize their orders as well.

C. Production Process

To make a healthier brownie, we bake one that will satisfy your appetites more
healthily. It is produced with a variety of distinctive flavors and a calorie-free sugar substitute.
The dry and wet components are weighed separately and placed in two containers for the
baking procedure. The ingredients are carefully blended to make the batter for later
processing. The batter is spread out on a baking sheet or put into individual molds to
preparation for baking—Bake for 35 to 40 minutes at 350°F with oven bands. Allow the
brownies to cool to room temperature once they have been baked. Brownies are placed in
containers and prepared for display. For orders, the company accepts walk-in customers.
Buyers can also use our website or social media pages for online services. We are also
available and prepared to cater to those who wish to visit our store and deliver the product in
front of your doors. The payment methods are up to your choice, may it be online bank
transactions or cash-on deliveries.

In the production of our company’s brownies, we are meticulous to serve the best since
Bake N’ Take Brownies are baked deliciously healthy for you.

Production Production process

Materials needed Time
Process Steps description
Buy ingredients and needed Eco bags and boxes
STEP 1 2 hours
materials (used when purchasing)

Set a bowl over the simmering

pot of water then mix the type of Bowl, water, different
STEP 2 30 mins
flavor you want and butter in the type of flavors, butter
bowl

Pour in the eggs and mix each

egg into the mixture one at a
Whisk, egg, erythritol
STEP 3 time and incorporate the 15 mins
(alternative sugar)
alternative sugar (erythritol)
into the mixture slowly

Mix in the flour and pour the Flour, tray, parchment

STEP 4 25 mins
mixture in the tray paper

Bake the brownies for 35-40

Oven, gloves, shape 1hr
STEP 5 minutes in a 350°F oven. Cool
cutter, 30mins
down and make a shape.

Process of taking customer orders

• Order Placement
• Payment processing
• Processing of order
• Packing
• Ready to deliver/ pick up

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 Options of serving and ordering:
a) Physical (Dine In, Take out)
- Cashiers serve the customers the selected brownie at physical store’s
location.

b) Online Services
- Customers can access the company’s social media platforms to select
the available brownies

Process of delivering orders to customers:

• Delivery (Maxim Delivery)
• Walk in/ Pick up

Mode of Payment:
• Online transfer (Gcash, PayMaya, and etc.)
• Bank transfer (BPI, BDO, and etc.)
• Cashier
• Cash on delivery

D. Production Cost

DIRECT MATERIALS

CINNAMON (SPICED UP BROWNIES)

INGREDIENTS QUANTITY COST TOTAL COST

All-Purpose Flour 1 & ⅓ cup = 171 g ₱ 0.04 per gram ₱ 6.84

Ground Cinnamon 2 tsp = 8.4 g 0.46 per gram 3.86

Salt ¼ tsp = 1.42 g 0.012 per gram 0.02

Semi-sweet Chocolates 1 cup = 128 g 0.246 per gram 31.49

Baking Cocoa ¾ cup = 96 g 0.168 per gram 16.13

Baking Soda ½ tsp = 2.84 g 0.152 per gram 0.43

Large Eggs 2 pcs 6.00 per pc 12.00

Vanilla Extract 1 tsp = 4.92 ml 0.3 per ml 1.47

72.24 /12 =
TOTAL DIRECT MATERIALS /12 SLICES
₱ 6.02

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RED-VELVET (RED ROSEBUD BROWNIES)
INGREDIENTS QUANTITY COST TOTAL COST

Large Eggs 2 pcs ₱ 6.00 per pc ₱ 12.00

Unsalted Butter ½ cup = 64 g 0.175 per gram 11.20

Pure Vanilla Extract 2 tsp = 9.86 ml 0.3 per ml 2.96

Unsweetened Cocoa Powder ¼ cup = 32 g 0.3 per gram 9.60

Salt ⅛ tsp = 0.71125 g 0.012 per gram 0.01

Red Food Coloring 1 tbsp = 14.3 g 1.11 per gram 15.90

White Vinegar ¾ tsp = 3.70 g 0.045 per gram 0.17

All-Purpose Flour ¾ cup = 96 g 0.04 per gram 3.84

Cream Cheese 8 ounces = 226 g 0.36 per gram 81.36

Erythritol ¼ cup = 32 g 0.75 per gram 24.00

Vanilla Extract ½ tsp = 2.46 ml 0.3 per ml 0.74

161.78 / 12 =
TOTAL DIRECT MATERIALS/12 SLICES
₱ 13.48

COFFEE (BITTERSWEET BITE BROWNIES)

INGREDIENTS QUANTITY COST TOTAL COST

Bittersweet Chocolate 12 ounces = 340 g ₱ 0.230 per gram ₱ 78.20

Unsalted Butter 7 tbsp = 99 g 0.175 per gram 17.32

Erythritol ½ cup = 64 g 0.75 per gram 48.00

Large Eggs 2 pcs 6.00 per pc 12.00

Vanilla Extract 1 tsp = 4.93 ml 0.3 per ml 1.48

All-Purpose Flour 1 cup = 128 g 0.04 per gram 5.12

Unsweetened Cocoa Powder 2 tbsp = 28 g 0.3 per gram 8.49

Instant Coffee 2 tbsp = 28 g 0.67 per gram 18.87

Salt ¼ tsp = 1.42 g 0.01 per gram 0.01

Baking Powder ¼ tsp = 1.42 g 0.3 per gram 0.43

189.92 / 12 =
TOTAL DIRECT MATERIALS / 12 SLICES
₱ 15.82

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CARROT (ORANGE KURODA BROWNIES)
INGREDIENTS QUANTITY COST TOTAL COST

Vegetable Oil ½ cup = 64 g ₱ 0.121 per gram ₱ 7.74

Erythritol 1 cup = 128 g 0.75 per gram 96.00

Large Eggs 2 pcs 6.00 per pc 12.00

Unsweetened Cocoa Powder ⅓ cup = 43 g 0.3 per gram 12.90

Vanilla 1 tsp = 4.93 ml 0.3 per ml 1.48

Salt ½ tsp = 2.84 g 0.012 per gram 0.03

Cinnamon 1 tsp = 5.69 g 0.46 per gram 2.63

Ground Ginger ¼ tsp = 1.42 g 2.79 per gram 3.97

All-Purpose Flour ½ tsp = 2.84 g 0.04 per gram 0.11

Shredded Carrots ½ cup = 64 g 0.03 per gram 1.92

138.78 / 12 =
TOTAL DIRECT MATERIALS /12 SLICES
₱ 11.57

CHOCOLATE ALMONDS (BLISSFUL NUTS BROWNIES)

INGREDIENTS QUANTITY COST TOTAL COST

Unsalted Butter ½ cup = 64 g ₱ 0.175 per gram ₱ 11.00

Milk Chocolate 6 ounces = 170 g 0.23 per gram 39.00

Erythritol ½ cup = 64 g 0.75 per gram 48.00

Cocoa Powder 2 tbsp = 38 g 0.15 per gram 5.70

Salt ½ tsp = 3 g 0.01 per gram 0.03

Vanilla Extract 1 tsp = 4.93 ml 0.3 per ml 1.48

Large Eggs 3 pcs 6.00 per pc 18.00

All-Purpose Flour ½ cup = 64 g 0.04 per gram 2.56

Toasted Almonds ½ cup = 64 g 0.55 per gram 35.00

160.77 / 12 =
TOTAL DIRECT MATERIALS /12 SLICES
₱ 13.39

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CITRUS (TANGY CHARM BROWNIES)
INGREDIENTS QUANTITY COST TOTAL COST

Erythritol 1 cup = 128 g ₱ 0.75 per gram ₱ 96.00

Unsalted Butter 7 tbsp = 99 g 0.175 per gram 17.32

Large Eggs 2 pcs 6.00 per pc 12.00

Large Lemon Zest of 1 = 1 tbsp = 15 ml 0.56 per ml 8.40

Fresh Lemon Juice 3 tbsp = 44 ml 0.56 per ml 24.64

All-Purpose Flour 1 cup = 128 g 0.14 per gram 17.92

Salt ½ tsp = 28 g 0.01 per gram 0.28

Lemon Juice 2 tbsp = 30 ml 0.19 per ml 5.70

182.26 / 12 =
TOTAL DIRECT MATERIALS / 12 SLICES
₱ 15.23

DIRECT LABOR

NOTE FOR MONTHLY WAGE:

Why ₱ 8,492?
₱ 386 salary per worker x 1 worker x 22 working days = ₱ 8,492 per month for 1
worker

NOTE FOR TOTAL PRODUCTS/MONTH:

Why 12,672 slices?
48 boxes in a day x 22 days in a month = 1,056 boxes in a month
To get the slices, If 1 box = 12 slices, therefore, 1,056 boxes x 12 slices = 12,672
slices in a month

MONTHLY WAGE TOTAL PRODUCTS/MONTH DIRECT LABOR/SLICE

₱ 8,492.00 12,672 slices ₱ 0.67

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 FACTORY OVERHEAD

OVERHEAD TOTAL TOTAL FACTORY

COST/MONTH PRODUCTS/MONTH OVERHEAD/SLICE

Paper ₱ 918.00 12,672 slices ₱ 0.072

Wrapper

Electricity 5,000.00 12,672 slices 0.395

Water 1,000.00 12,672 slices 0.079

LPG 900.00 12,672 slices 0.071

TOTAL ₱ 0.62

TOTAL PRODUCTION COST

COST COMPONENT

Factory Selling
Name of Direct Direct Total
Overhead/ Price/Slice
Brownies Materials Labor/Slice Cost
Slice (50% Mark-up)

Cinnamon ₱ 6.02 ₱ 0.67 ₱ 0.62 ₱ 7.31 ₱ 11.00

Red Velvet 13.48 0.67 0.62 14.77 23.00

Coffee 15.82 0.67 0.62 17.11 26.00

Carrot 11.57 0.67 0.62 12.86 20.00

Chocolate 13.39 0.67 0.62 14.68 23.00

Almonds

Citrus 15.23 0.67 0.62 16.52 25.00

E. Distribution Logistics

The brownies will be packed into a box and will then be delivered to our customer's
respective locations via delivery van. The delivery van can carry many of the products and
effectively transport them, thus making it the best choice for transporting the goods. The
brownies will then be in a container to ensure that they won't be broken and safely delivered
to our valued customers. Bake N' Take offers walk-in/pick-up and delivery services.
Customers can purchase the product directly from our store or have it delivered to them and
use the following payment of their choice: Online transfer, Bank transfer, and Cash on delivery.

16
F. Regulatory and other Compliance

Regulatory compliance refers to a company's adherence to relevant laws, rules,

guidelines, and specifications. Since Bake N' Take is a starting business, the company
requires different permits such as Sanitary Permit, Mayor's permit, BIR permit, DTI permit,
and FDA License to operate.

Business Permit and Licenses: TOTAL

Mayor’s Permit ₱ 950.00 ₱ 950.00
Sanitary Permit 300.00 300.00
BIR permit 500.00 500.00
DTI permit 500.00 500.00
Bureau of Food and Drug
₱1,900.00 1,900.00
Administration Permit
TOTAL ₱ 4,150.00

Note: The photos below are just merely edited, TIN numbers are also randomly created.

(Mayor’s Permit)

17
(BIR Permit)

(Sanitary Permit)

18
(DTI Registration)

19
(FDA License)

20
 MARKETING PLAN

A. Market Analysis

The pandemic has negatively impacted the global economy, which led to the closure
of sugar and chocolate manufacturing facilities and the entire confectionery market as a
whole.

We have observed that consumers are looking for a new treat to indulge their cravings
in. There is also a higher demand for healthier snacking, which is why we are opting for
erythritol as the sugar alternative in our product. As part of customer convenience, we decided
to use small, compact, but unique shapes in our product designs as we observed that the busy
lives of consumers are looking for easy-to-consume food. Lifestyle diseases such as diabetes,
blood pressure, and obesity have become a serious health concern among consumers. Since
then, they have been seeking alternatives. Seeing that there are not many producers of sugar-
free brownies in the industry, we sought this opportunity to make it for them.

Our company is targeting busy individuals who are trying to get balance work and
personal obligations. These types of people tend to be more interested in food of convenient
sizes that they could easily put in their bags. Young people, particularly, students from
universities are another, as the youth population is more inclined to consume sweets. In
general, our business is targeted at people of all ages, it is also a bonus for health-conscious
individuals.

There has been a higher demand for customized confectionery as people are
constantly looking for something ‘new.’ We are also looking into the quality of our products
and ensuring that the ‘melt-in-the-mouth’ feel will be the driving force to customer satisfaction.

B. Marketing and Sales Strategies

Method of
Month Marketing Activities Cost
Marketing

A huge sign that says

Tarpaulin
“Serving You Soon” will be ₱ 455.00
(5 x 7 ft)
hung up.
October 2021
Tarpaulin Opening Announcement
(Starting Month) 180.00
(3 x 4 ft)

Social Media
99.00
Advertisement

Poster 11.11 Sale

November 2021 227.00
(16x20)

Poster Christmas Sale

December 2021 227.00
(16x20)

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 Social Media
99.00
Advertisement

Social Media New Year’s Sale

January 2022 99.00
Advertisement

Poster Valentine’s Day Sale

227.00
(16x20)
February 2022
Social Media
99.00
Advertisement

Poster Graduation Sale

227.00
(16x20)
March 2022
Social Media
99.00
Advertisement

Social Media Summer Sale

April 2022 99.00
Advertisement

Social Media 5.5 Sale

May 2022 99.00
Advertisement

Poster Back to School Sale

227.00
(16x20)
June 2022
Social Media Fundraiser to help children in
99.00
Advertisement their education.

July 2022 Coupons Discount promo 60.00

Poster Higalaay Festival Sale

August 2022 227.00
(16x20)

September 2022 Social Media Teachers’ Day Sale

99.00
(Ending Month) Advertisement

TOTAL: ₱ 2,948.00

C. Product Characteristics and Features

Features Benefits

• Utilizes the use of erythritol, a sugar • Easy to eat because of its compact
alternative size
• A variety of flavors to choose from • Includes health benefits like lesser
• Unique shapes that no one has ever sugar intake than the normal
seen before brownie
• Includes dipping sauces that you can • Our brownies come in quality and at
choose from affordable prices
• Are available in pieces or in a box of • Baked deliciously healthy for you
twelve

22
 • For special options, we also offer • Can boost customers’ immune
kebab style and the churros-like systems
brownies

D. Interpretation and Evaluation of Survey

A total of 100 participants were surveyed by the company. Each of the questions
provided is necessary to determine the preference of a particular section. Thus, the responses
are of great help in improving the products to meet the customers’ expectations. Here are the
results gathered;

Survey Question 1: How old are you?

From the conducted survey, 99 respondents answered this question. 79.8% or most
of the participants were teenagers, categorized from 12 to 17 years old, with 79 people.
Secondly, 12.1% or 12 respondents belonged to the age bracket, 18 to 24 years old.
Furthermore, 3% of this survey were from 3 people who were 25 to 34 years old. There were
also two people aged 46 years old and above, having 2% of the survey while another 2% for
the 2 participants aged under 12 years old. Lastly, only a single person was 35-45 years old,
having 1% of the total survey. Thus, it is concluded that the majority who participated in the
group's market survey came from teenagers who were most active on social media.

Survey Question 2: Do you love ordering food online?

97 respondents answered this question. According to the survey, 81.4 percent of

respondents like ordering online, while 18.6 percent do not. People prefer ordering online
because it is more convenient, eliminates the need to walk outdoors, and saves time. They
can also look up product reviews and evaluate pricing, quality, and customer service. It can
save time and effort while providing detailed product information. It saves time and allows for
quick reviews.

23
Survey Question 3: Do you love eating desserts, specifically brownies?

From the survey, 98 responses were collected. 91.8 percent of people enjoy eating
brownies, while 8.2 percent do not. As a result of their bursting taste and cookie texture,
brownies are in demand and are among the most popular desserts. Our brownies come in
various flavors and have a unique characteristic considering that they are sweet but contain
no calories. It appeals to everyone since, in addition to being unique, it is also healthy, allowing
people to maintain healthy lifestyles while still enjoying sweet pastries.

Survey Question 4: Do you have egg allergies?

According to the survey, 98 respondents answered. 94.9 percent of people have no

egg allergies, while only 5.1 percent have egg allergies. Nevertheless, there are still people
who are allergic to eggs. Our products serve pastries that can satisfy your needs even if you
are allergic to eggs; since most pastries include eggs, it is a desire for those allergic to eggs
to eat pastries to satisfy their cravings. As a result, our products are one-of-a-kind, as our
product serves egg-free brownies of excellent quality and taste.

24
Survey Question 5: How often do you buy brownies?

There are 96 responses in this survey question. Brownies are sometimes purchased
to satisfy cravings. However, according to the report, 68.8% of people buy brownies for special
occasions, and 17.7% buy one per month. 4.2% of them also buy brownies once a week, and
2 buy them every day. Because it is Filipino culture to celebrate any occasion, sweets and
pastries are the most in-demand in any event and occasion. Thousands and millions of
Filipinos love pastries, and our product is very appealing because of its unique feature.
Because it is nutritious and unusual, it will probably be in high demand.

Survey Question 6: What is usually your reason for buying brownies?

97 respondents answered this survey question. 81.4 percent of people buy brownies
for personal consumption, while 14.4% buy them as a present. Many Filipinos enjoy sweets
and pastries; it is a delightful treat that you can enjoy at any time of day, something sweet yet
healthy to reward yourself with; it is a beautiful mood booster, and it is a lovely gift for yourself
a loved one. Our brownies are for everyone; even if you avoid sugar due to its calories or are
allergic to eggs, you can still satisfy your hunger because it is healthy and produced
specifically for you.

25
Survey Question 7.1: How much do you spend in buying a box of six brownies?

According to the survey, a total of 97 respondents answered this question. 59.8

percent of them said they would pay 200-250 pesos on a box of six brownies, while 21.6
percent said they would spend 250-350 pesos on a pack of six brownies. Consumers often
use price to assess the quality of a product ("greater price equals higher quality"). Wherefore,
we will set an affordable price; it does not appear to be cheap or expensive.

Survey Question 7.2: How much do you spend in buying a box of twelve brownies?

95 total responses were collected. People who are likely to spend 350-400 pesos on
a box of twelve brownies are 58.8 percent, while those who are likely to spend 400-500 pesos
on a box of twelve brownies are 22.1 percent. Many people believe that the more things you
buy, the more money you save. It's essentially a marketing strategy to entice purchasers
because it's more affordable and purchasing a box of twelve brownies saves you more money
than buying two boxes of six brownies.

Survey Question 8: Do you have diabetes or other health problems?

There are 98 responses to this question. 94.9 percent of the respondents have NO
diabetes nor any health problems, whereas 5 out of 98 participants have.

26
Survey Question 8.1: If YES, do you prefer brownies with no sugar but still taste sweet?

99 responses were collected in this question. 71.7 percent of the participants prefer
their brownies sugarless but taste sweet, while 28.3 percent do not. Alternatives such as
honey, coconut sugar, and so on would be included to replace sugar.

Survey Question 8.2: Do you prefer brownies with an alternative flour for it to be healthy?

According to the survey, 97 respondents answered the question and 21.6 percent of
them prefer their brownies to use an alternative flour such as almonds, oat, Quinoa, coconut,
and chickpea flour. Most of them are high in fiber and protein. On the other hand, 76 people,
or 78.4 percent, do not want to use alternative flours. For them, their best choice is still the all-
purpose flour. In the production, the company ensures to consider and be aware of the gluten
content of the brownies’ flour as it will affect the texture.

Survey Question 9: What do you prefer with regards to the brownies' style?

99 responses were collected. 61.6% of the people prefer the style of their brownies to
be unique, and 38.4% do not. Any addition to making the product more appealing would be
beneficial for selling.

27
Survey Question 9.1: If SPECIAL, what style is your choice?

There are 79 total responses in this question. According to the survey, 60.8 percent
of the respondents would prefer to choose the Fries/Churros style, while 31 participants or
39.2 percent chose the Kebab/BBQ style. All kinds of brownies will be added to the menu to
easily select what they would love to buy, satisfied in choosing which suits their preferences.

Survey Question 10: What flavor do you prefer?

99 respondents answered the tenth question. Half of them would like the flavors to be
unique, and half of them also choose their brownies to be plain. Specifically, 50.5 percent are
in for the special flavors, and 49.5 percent of the respondents are for the plain. The taste,
therefore, should have a wide variety of options so people can pick whatever preferences they
would love for their brownies.

28
Survey Question 10.1: If PLAIN, what specific flavor? (Check all that applies)

Based on the survey, 79 answered and the most picked plain flavor is red velvet with
62.8 percent. Coffee seconds the rank with 37 respondents, which is equivalent to 47.4
percent. Moreover, 29 participants love the Mocha flavor, which is 37.2 percent. Matcha goes
fourth in the rank with 29.5 percent. Next, 17 people, or 21.8 percent of the survey, opted to
choose Cinnamon. The bottom line is the carrot flavor with 10.3 percent, followed by the
chocolate with the smallest percent.

Survey Question 10.2: If you also like SPECIAL, what specific flavor? (Check all that
applies)

According to the survey conducted, 80 respondents would love to receive unique

flavors of brownies. First in line is the Cheesecake flavor with 62.5 percent. Next, 60 percent
of people love Chocolate Almonds, and 22 percent prefer to have a Fudgy Raspberry. There
were only 6 participants who picked the Citrus flavor with 7.5 percent.

29
Survey Question 11: We are thinking about incorporating flavored dips in our brownies;
which flavor do you prefer?

99 responses were collected.55.5% of the respondents prefer Vanilla, 23.2% for

Caramel, 14.1% prefer to have Strawberry, and 7.1% of them chose barbeque dipping sauce.
Many respondents went for the sauce they were familiar with, but for some, they would love
to explore and try on unique dips that could satisfy their curiosity on how it would taste like
with our brownies. With that, 4% of them decided to have the Spicy Hot Sauce.

Survey Question 12: Which of the following are your preferred toppings/fillings for the
brownies?

In the survey, 99 responses were collected. 47.5 percent of the people would prefer
cookies and cream, 28.3 percent for marshmallows, and 12.1 percent for strawberries to be
their toppings and fillings to the brownies. Other toppings would be considered by the
company, especially with other respondents' comments and suggestions. We must display
and give our customers a variety of options to favor what brownie they crave and desire to try.

30
Survey Question 13: What packaging would you like for your brownies?

98 respondents answered this question. According to the survey, 42.9% of them would
like the packing to be a giftable box, 32.7% in a simple box, and 22.4% in a box with an eco-
bag included. The packaging must be in the customer's preference, so picking which
packaging they would prefer is essential.

Survey Question 14: Now that you have a general idea, do you think our brownies are worth
buying?

From the survey, 98 respondents answered this question. A whopping 100% of people
think that our product would be worth buying. We, the Bake N' Take Company, would do the
best we can in serving the finest and top-quality brownies to our customers. We could not
allow our company to disappoint even a single one of them. Thus, we make sure to make
them taste the best brownies in town, enjoying each sensation to purchase and crave more.

31
Survey Question 15: What will be your primary concern in buying our products?

taste
Price
The price
The taste.
The price bracket
The expiration dates of the ingredients you used.
The lami or dli the product
To taste new
Irresistibly tastes good
taste
The way you approach your customers hehe :))
Different cities
My main concern about buying your product is the way how you prepare it. Did you
wash your hands properly, Are the ingredients suitable for me, etc.
yumminess ;)
Its price.
Is it delicious enough to satisfy me? I want a product that can be satisfying.
umm the cost and how usually sweet the brownies are(also the quality <3)
Quality
the taste of the product
The price.
Taste and price
The taste
Do you deliver? hihi
Taste
I don't have concerns about your product, but the only thing is I am far away to buy
some HAHA hoping to pass by soon!💛
I will buy your products because it has unique dips!
Maybe the delivery time, if it gets delivered quickly enough.
Yummy & presentable
Budget-friendly ug lami
Flavor
As long as it is good, I have no concerns
Yummy
The Price HAHAHA
How will it taste
One of the most common reasons people buy something new is that it makes it faster,
easier, cheaper, or less frustrating to get something done.
It would depend upon how the brownies taste.
If the price is suitable for a student,
what will be the mode of payment and delivery?
Delivery Time
Delivery style and mode of payment.

32
 If the price will be worth it.
I hope that your products are worth buying because brownies are exceptional food for
me, so I hope your products will succeed.
Outcome
the price

According to the survey, most of the respondents' concerns are the taste and price of
our product. With all the list from the public, the company gives assurance to take into
consideration every suggestion, comment, and idea, to serve our brownies with top quality
and use those concerns for better engagement with the customers. Moreover, the buyers can
give the best source of real-time feedback. They can share both the positive and negative
comments to determine what needs to be improved and which aspect of the business needs
more attention.

Bake N' Take is the pastry shop for everyone, from kids to grown-ups, offering a great
variety of options according to the various preferences.

F. Pricing Strategy

Our company’s marketing objective is to serve customers with varied flavors of

delicious brownies with a well-placed price that accommodates the affordability of all. With this
in mind, our pricing strategy would be taking the total cost of our products and adding a 50%
mark up.

33
G. Sales Projection

Product Oct 2021 Nov 2021 Dec 2021 Jan 2022 Feb 2022 Mar 2022

Cinnamon, Red Velvet, Coffee, Carrot, Chocolate Almonds, Citrus

Price ₱ 128.00 ₱ 128.00 ₱ 128.00 ₱ 128.00 ₱ 128.00 ₱ 128.00

Slices Sold 12,672 12,672 12,672 12,672 12,672 12,672
Total ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016

Product April 2022 May 2022 June 2022 July 2022 Aug 2022 Sept 2022

Cinnamon, Red Velvet, Coffee, Carrot, Chocolate Almonds, Citrus

Price ₱ 128.00 ₱ 128.00 ₱ 128.00 ₱ 128.00 ₱ 128.00 ₱ 128.00

Slices Sold 12,672 12,672 12,672 12,672 12,672 12,672
Total ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016 ₱ 1,622,016

Grand Total ₱ 19,464,192.00

NOTE FOR SLICES SOLD:

Why 12,672 slices sold in a month?
576 slices per day x 22 selling days = 12,672 slices sold per month

NOTE FOR PRICE:

Why ₱ 128.00 selling price?
₱ 11.00 (Cinnamon) + ₱ 23.00 (Red Velvet) + ₱ 26.00 (Coffee) + ₱ 20.00 (Carrot) + ₱
23.00 (Chocolate Almonds) + ₱ 25.00 (Citrus) = ₱ 85.00 x 50% mark-up = ₱ 128.00
selling price

NOTE:
The table above is our minimum projected sales in order to earn income and not to
incur losses.

34
 FINANCIAL PLAN

1. PROJECTED COST

BUSINESS PERMITS AND LICENSES PRICES TOTAL

Mayor's Permit ₱ 950.00 ₱ 950.00

Sanitary Permit 300.00 300.00

BIR Permit 500.00 500.00

DTI Permit 500.00 500.00

Bureau of Food and Drug Administration Permit 1,900.00 1,900.00

TOTAL ₱ 4,150.00

CASHIER AND OFFICE SUPPLIES PRICE TOTAL

1 pc Phone Box Thermal Cash Receipt Mini Printer ₱ 726.00 ₱ 726.00

1 box Thermal Receipt Paper 598.00 598.00

2 pcs Record Books 60.00 120.00

1 box Pen 45.00 45.00

TOTAL ₱ 1,489.00

KITCHEN TOOLS AND EQUIPMENT PRICE TOTAL

2 sets Measuring Cups and Spoons ₱ 150.00 ₱ 300.00

4 pcs Spatulas 55.00 220.00

2 pcs Thin Metal Spatulas 65.00 130.00

3 pcs Pastry Brushes 69.00 207.00

3 pcs Whisks 45.00 135.00

6 pcs Mixing Bowls 75.00 450.00

2 pcs Pots 280.00 560.00

4 pcs Bulkhead Brownies Cake Pans 320.00 1,280.00

3 pcs Wire Racks 280.00 840.00

35
1 pc Food Scale 235.00 235.00

2 pcs Strainers 75.00 150.00

2 boxes Parchment Paper 120.00 240.00

1 set Plates 450.00 450.00

1 set Spoons and Forks 250.00 250.00

TOTAL ₱ 5,447.00

MACHINE AND EQUIPMENT PRICE TOTAL

1 pc Oven ₱ 25,000.00 ₱ 25,000.00

1 pc Electric Stove 1,500.00 1,500.00

2 pcs Electric Mixer 590.00 1,180.00

TOTAL ₱ 27,680.00

FURNITURES AND FIXTURES PRICE TOTAL

1 Display Showcase Chiller ₱ 6,000.00 ₱ 6,000.00

3 pcs Tables 550.00 1,650.00

6 pcs Chairs 230.00 1,380.00

1 pc Menu Board 800.00 800.00

TOTAL ₱ 9,830.00

PROJECTED COST TOTAL

BUSINESS PERMITS AND LICENSES ₱ 4,150.00

CASHIER AND OFFICE SUPPLIES 1,489.00

KITCHEN TOOLS AND EQUIPMENT 5,447.00

MACHINE AND EQUIPMENT 27,680.00

FURNITURES AND FIXTURES 9,830.00

TOTAL PRE-OPERATING EXPENSES ₱ 48,596.00

36
 2. ANNUAL MARKETING EXPENSE

METHOD OF
MONTH MARKETING ACTIVITIES COST
MARKETING

Tarpaulin A huge sign that says ₱ 455.00

(5 x 7 ft) “Serving You Soon” will be
hung up.
October 2021
Tarpaulin Opening Announcement 180.00
(Starting Month)
(3 x 4 ft)

Social Media 99.00

Advertisement

Poster 11.11 Sale 227.00

November 2021
(16x20)

Poster Christmas Sale 227.00

(16x20)
December 2021
Social Media 99.00
Advertisement

Social Media New Year’s Sale 99.00

January 2022
Advertisement

Poster Valentine’s Day Sale 227.00

(16x20)
February 2022
Social Media 99.00
Advertisement

Poster Graduation Sale 227.00

(16x20)
March 2022
Social Media 99.00
Advertisement

Social Media Summer Sale 99.00

April 2022
Advertisement

Social Media 5.5 Sale 99.00

May 2022
Advertisement

Poster Back to School Sale 227.00

(16x20)
June 2022
Social Media Fundraiser to help children 99.00
Advertisement in their education.

37
 July 2022 Coupons Discount promo 60.00

Poster Higalaay Festival Sale 227.00

August 2022
(16x20)

September 2022 Social Media Teachers’ Day Sale 99.00

(Ending Month) Advertisement

TOTAL: ₱ 2,948.00

3. ANNUAL ADMINISTRATIVE EXPENSE

NOTE ON SALARY:
Why ₱ 31,130.00?

₱ 14,300.00 (Sales Manager) + ₱ 8,800.00 (Cashier) + ₱ 8,030.00 (Sales Lady) =

₱ 31,130.00

MONTH SALARY

October 2021 (Starting Month) ₱ 31,130.00

November 2021 31,130.00

December 2021 31,130.00

January 2022 31,130.00

February 2022 31,130.00

March 2022 31,130.00

April 2022 31,130.00

May 2022 31,130.00

June 2022 31,130.00

July 2022 31,130.00

August 2022 31,130.00

September 2022 (Ending Month) 31,130.00

TOTAL ₱ 373,560.00

38
 4. ANNUAL PRODUCTION COST

MONTH NO. OF NO. OF SLICES TO BE TOTAL SLICES TO BE

SELLING PRODUCED/DAY PRODUCED PER
DAYS MONTH

October 2021
22 576 12,672
(Starting Month)

November 2021 22 576 12,672

December 2021 22 576 12,672

January 2022 22 576 12,672

February 2022 22 576 12,672

March 2022 22 576 12,672

April 2022 22 576 12,672

May 2022 22 576 12,672

June 2022 22 576 12,672

July 2022 22 576 12,672

August 2022 22 576 12,672

September 2022
22 576 12,672
(Ending Month)

TOTAL ANNUAL PRODUCTION IN SLICES 152,064

TOTAL ANNUAL PRODUCTION IN SLICES 152,064

ANNUAL

September 2022 152,064

September 2023 167,270

September 2024 183,997

September 2025 202,397

September 2026 222,637

INCREASE BY 10% PER YEAR (assumption for sales increase)

39
 5. COST OF GOODS SOLD (PRODUCTION PLAN)

COST OF MAKING THE PRODUCT/SLICE PRICE

Cinnamon ₱ 8.00

Red Velvet 15.00

Coffee 17.00

Carrot 13.00

Chocolate Almonds 15.00

Citrus 17.00

TOTAL COST ₱ 85.00

Multiply: NO. OF SLICES SOLD/DAY 576

COST OF GOODS SOLD/DAY ₱ 48,960.00

Multiply: NO. OF SELLING DAYS/MONTH 22 days

COST OF GOODS SOLD/MONTH ₱ 1,077,120.00

6. ADMINISTRATIVE EXPENSE/SALARIES AND WAGES (MANAGEMENT

AND ORGANIZATION)

EMPLOYEE’S NAME SALARY

1. Edgar Gordon (Sales Manager) ₱ 14,300.00

3. Clarissa Shillingford (Saleslady) 8,030.00

4. Scott Bautista (Cashier) 8,800.00

TOTAL ₱ 31,130.00

40
 7. INITIAL INVESTMENT

The company’s initial investment is ₱ 450,000.00. Each member will contribute

₱50,000.00

Pre-operating Expenses ₱ 48,596.00

Marketing Expense (October 2021) 734.00

Administrative Expense (October 2021) 31,130.00

Cost of Goods Sold 1,077,120.00

Rent Expense 18,000.00

TOTAL ₱ 1,175,580.00

8. CAPITAL

NAME CAPITAL CONTRIBUTION

1. Aljonel Jess Dayao ₱ 50,000.00

2. Roselle Christie Clarabal 50,000.00

3. Shanna Marie Gara 50,000.00

4. Sandy Lumacad 50,000.00

5. Paolo Mathew Kho 50,000.00

6. Alexis Miles Guyo 50,000.00

7. Kyle Ann Llopez 50,000.00

8. Dennis Raphael Garces 50,000.00

9. Louisa Bel Huguete 50,000.00

TOTAL ₱ 450,000.00

41
9. FINANCIAL STATEMENTS

Income Statement

Income Statement (5 year plan)

42
Statement of Cash Flow

Statement of Cash Flow (5 year plan)

43
 APPENDICES

SURVEY QUESTIONS

1. Do you love ordering food online?

◯ Yes
◯ No

2. Do you like pastries?

◯ Yes
◯ No
2.1. If yes, do you love eating brownies?
◯ Yes
◯ No

3. Do you have egg allergies?

◯ Yes
◯ No

4. How often do you buy brownies?

◯ Everyday
◯ Once a week
◯ Once a month
◯ When there is an occasion (Birthday, Anniversary, Christmas, etc.)
◯ Others: ______________

5. What is usually your reason for buying brownies?

◯ For personal consumption
◯ To give as a gift
◯ Others: ______________

6. Which of the following is your preferred price range in buying brownies?

a) Box of 6 brownies b) Box of 12 brownies

◯ Php 200-250 ◯ Php 350-400
◯ Php 250-350 ◯ Php 400-500
◯ Php 350 and above ◯ Php 500 and above

7. Are you diabetic?

◯ Yes
◯ No

44
 7.1. If YES, do you prefer brownies with no sugar but still tastes sweet?
◯ Yes
◯ No

8. Do you prefer brownies with no flour?

◯ Yes
◯ No

9. What do you prefer with regards to the brownies' style

◯ Regular
◯ Special

9.1. If SPECIAL, what style is your choice?

◯ Kebab/BBQ Style ◯ Fries/Churros Style

10. What flavor do you prefer?

◯ Plain
◯ Special

10.1. If PLAIN, what specific flavor? (Check all that applies)

◯ Matcha ◯ Carrot
◯ Red velvet ◯ Mocha
◯ Coffee ◯ Other/s: __________
◯ Cinnamon

10.2. If SPECIAL, what specific flavor? (Check all that applies)

◯ Cheesecake ◯ Fudgy Raspberry
◯ Citrus ◯ Other/s: __________
◯ Chocolate Almonds

45
11. We are thinking about incorporating flavored dips in our brownies, which flavor do
you prefer?

◯ Barbeque ◯ Spicy Hot Sauce

◯ Oozing Mallow ◯ Tainted Blood
◯ Golden Mustard ◯ Other/s: __________

12. Which of the following is your preferred toppings/fillings for the brownies?
◯ Mint ◯ Marshmallows
◯ Coconut macaroons ◯ Cookies and cream
◯ Strawberries ◯ Other/s: ________

13. What packaging would you like for your brownies?

◯ Giftable box ◯ Other/s: __________

◯ In a simple box
◯ Box with eco bag included

14. Now that you have the general idea, do you think our brownies are worth buying?
◯ Yes
◯ No

15. What will be your main concern in buying our products?

46