Republic of the Philippines

BATANGAS STATE UNIVERSITY

THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

PALITAW DE UCHE

A Feasibility Study
Presented to the Faculty of
College of Engineering, Architecture and Fine Arts
BATANGAS STATE UNIVERSITY
Alangilan, Batangas City

In Partial Fulfillment
Of the Requirements
in Engineering Economics

Fortus, John Loyd

Garcia, Desiree
Holgado, Grace
Malaluan, Joanna
Manuel, Laurent Dylan
Mendoza, Jaycel
Olano, Andrea Mae
Oltiveros, Stephanie
Sanchez, Kylha

2022
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CHAPTER I
PROJECT SUMMARY

A. Name of the Business

The Philippines is known to be rich in natural resources that can be found in the
surroundings. These resources that are naturally gifted can be made into different acceptable
goods which can be an economic livelihood and a source of income. The country is additionally
known for its delicious food. Among this food is what we call “kakanin,” or native delicacies
that are served as desserts.
This classic merienda is already a “vanishing tradition,” – a sad reality brought about by
urbanization and fast-paced living, as well as the stream of global cuisine arriving in the country.
With this information, the proponent would like to introduce and bring-back a special kakanin of
every Filipino by adding a little twist to its original flavor.
The proposed product was named Palitaw De Uche which means palitaw with ube and
yema fillings. This name gives emphasis to the innovation added by the proponent to the original
palitaw by adding ube and yema to the inside of the palitaw which gives a different kick to its
flavor.

● Objective of the Business

1. create an innovative product that will satisfy customer ‘s food cravings and needs;
2. maintain the product's affordability to attract customers, and carefully yet cleverly
formulate a strategy to stand out in the market,
3. assess the viability of a fancy and unusual Filipino delicacy with a twist on the
potential market, and
4. capture a bigger market within the city while promoting delicacy that preserves
Filipino culture.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

B. Location of the Business

The right location attracts a large customer base to an organization as well as it creates
the right sort of talent to make the business successful. Having a good location strategy allows
proponents to obtain the ideal location aligned with the business needs and objectives, one that
enables a firm to maximize opportunity while minimizing costs and risks.
With that, the Palitaw De Uche decided to put up their business in Dumantay, Batangas
City due to the smaller number of competitors and availability of dessert such as kakanin. This
will be advantageous to Palitaw De Uche to start their business in a place where there is a small
number of food stalls and sweet delicacies available. In addition, the people will consume less
time and effort because the sweet and dessert will be within-reach.
In Dumantay Batangas City, there are only one or two eateries or food stalls which do not
include desserts. Therefore, it would be an ideal place to put sweet things up. Above all, sweet
snacks increase people's production of the so-called hormone of happiness.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

The business Palitaw De Uche will be established in Barangay Dumantay Centro,

Batangas City. The business will be established beside the jeepney station and near the Barangay
Hall of Barangay Dumantay. It will be located along the street so it will be within the reach of
the Barangay members and passerby.

C. Descriptive definition of the Project

As we all know, almost all Filipinos are rice lovers as most Asians are. Rice products
have invaded the snacks or meriendas of Pinoys. Processed rice products or known as kakanin
has a broad variety. It is served during breakfast, merienda, and as a dessert. Special occasions
and gatherings wouldn’t be complete without kakanin. Thus, Palitaw De Uche offers an
innovative version of palitaw that is stuffed with ube or yema filling with scraped coconut and
sesame seeds. This product aims to preserve and represent Filipino culture. As much as possible,
our product will be made affordable to consumers.
Since “palitaw” is already known in the market, we decided to make it more innovative
and unique by adding another feature of creamy delicious filling that will surely indulge the taste
of the customer in every bite. The product was originally made with glutinous rice dough
poached in water and coated with coconut, sugar, and toasted sesame seeds. Palitaw De Uche
becomes more attractive, exciting, and fun to eat by adding fillings on it which the usual plain
palitaw don’t have. The end-to-end experience that would be remembered with the product
includes its packaging, taste, and overall visualization. Palitaw De Uche would no longer require
such fancy plating and utensils. This dessert can be enjoyed even with bare hands and by that,
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

the culture of the Pinoys was shown. Aside from its packaging and taste, the proponents are
much aware of what the product can give in terms of health to customers. We would like to
emphasize that our product, Palitaw De Uche, is safe, healthy, and nutritious.

Other Information about the Business

Figure 1. Business Logo

A symbol or other design adopted by an organization to identify the product is a logo.

There are stories behind that certain symbol wherein it conveys the summary of what the business
offers. The business has chosen this logo for it is simple and attractive. The logo includes a
palitaw with ube and yema filling for the business that offers this type of kakanin in innovative
and unique versions which can’t be seen to a typical palitaw. It clearly defines the product’s
features and taste since it has a touch of yellow. A delicate color which means freshness,
happiness, positivity, and energy. Also, it is the color that symbolizes comfort, warmth, and love
of everyone. Thus, Palitaw De Uche’s logo means that the product is also meant for giving hope
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

and purification. It aims to bring back and preserve the culture of Filipinos by patronizing our
own native delicacies.
In the logo, the palitaw is placed in a leaf which is an eco-friendly way of promoting the
product. There were also additions of gentle patterns to complete the glance. It gives off a
communicative depth which encourages the consumer’s intuition and interest.

Figure 2. Product Packaging

The packaging contains details about the ingredients used in manufacturing, its
nutritional value, expiration date, and details about the company, the manufacturers, and the
distributors.
Palitaw De Uche packaging is made up of biodegradable disposable packaging boxes.
Also, it is a custom box with the business’ logo and design attached to it. It is easy to bring, very
handy and compatible for to-go experiences.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Figure 3. Product’s Proposed Flyer

Figure 4. Product’s Proposed Tarpaulin

 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

● Goal of the Business

Palitaw De Uche strives to offer extensive scope of fillings experiences to a huge number
of target audience within the Filipino Delicacies Market, through sustainable utilization of
production. Lifelong knowledge ensures that we create ability and endeavor for persistent
enhancement. We respect, motivate, and support each other.
Also, Palitaw De Uche is committed to giving high-quality Filipino Delicacy snacks. For
consumers who seek for delicious yet affordable snacks, then, Palitaw De Uche is a must-have to
dine in. We considered making sufficient profit to produce a reasonable amount for our investors
and to finance continued development and improvement of quality products. We nourish a good,
inexpensive, and well-made palitaw.
D. Project Time Table and Status

Figure 5. Gantt Chart of Activities

 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Chapter II
Financial Cost Study
A. Project Cost
Table 1
Total Project Cost

Fixed Assets Requirement

Factory Machineries and Equipment 26,500.00
Factory Furniture and Fixtures 8,800.00
Leasehold Improvements-Site 10,000.00
Leasehold Improvements-Store -
Office Machineries and Equipment 52,000.00
Office Furnitures and Fixtures 17,975.00
Selling Equipment -
Subtotal
115,275.00
Working Capital for Two Months
Direct Materials
55,796.00
Direct Labor
84,000.00
Factory Overhead
Indirect Materials 2,575.00
Rent Expense – Factory -
Utilities Expense – Factory 7,977.20
Maintenance Expense – Factory 15,501.50
Factory Supplies 27,070.00
SSS Contribution – Workers 3,783.00
PhilHealth Contribution – Workers 1,000.00
Subtotal
57,906.70
Administrative Expenses
Rent Expense – Office -
Utilities Expense Office 3,418.80
Bookkeeper-Salary -
Office Supplies 7,840.00
Maintenance Expense Office 6,643.50
Legal Fees and Licenses 12,590.00
Subtotal
30,492.30
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Selling Expense
Salesman Salaries -
SSS Contribution – Workers -
PhilHealth Contribution – Workers -
Store Rent -
Subtotal -
Pre-Operating Expenses
Rent Deposit -
Promotional Activities 4,600.00
Subtotal
4,600.00
Cash for Contingencies
28,070.00
Total Project Costs
376,140.00

Table 1 discusses the total project cost or the capital requirement which the business will
be utilizing for the first two months of its operation. It is the sum total of all costs incurred in
the development of a business which are approved by the authority as reasonable and necessary.
This includes the fixed assets requirement, overhead, working capital, pre-operating expenses
and the administered cash for contingencies which concludes a total of three hundred seventy
six thousand and one hundred forty pesos.

B. Revenue Schedule
Palitaw De Uche is a business that offers a uniquely innovative palitaw with a feature of
creamy delicious filling that will surely indulge the taste of the customer and give not just savory
taste satisfaction but also good health benefits. The product’s price will surely fit the customer’s
budget and whoever wants to purchase. It is just ₱20.00 for every pack and ₱5.00 for every
piece. Palitaw De Uche will be operating eight (8) hours a day and 7 days a week excluding the
regular holidays. There are ten (10) tables in the stall in which each table can accommodate a
maximum of 6 persons. The maximum hour of stay for each customer is two (2) hours. The
maximum number of customers per day that the restaurant can accommodate is 120 persons but
not including the take-outs. Table 2 presents the business’ one year schedule.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Table 2
Palitaw De Uche’s Revenue Schedule

This table shows the total revenue each month which also concludes the total revenue for
the whole year.
Table 3
Net Sales
2025

Cash Sales 1,150,000.00

Credit Sales 483,500.00
Gross Sales 1,633,500.00
Less: Sales Return and 25,695.65
Allowances
Net Sales Inclusive of VAT 1,607,804.35
Output VAT 186,486.00
Net Sales Exclusive of VAT 1,421,318.35

Table 3 presents the business’ revenue for the first year of its operation through Net
Sales. This shows the breakdown of the amount of money that the business would earn by sales
distribution – the Gross Sales and the Net Sales Inclusive of VAT. Also the amount of money to
be deducted for operational expenses such as tax and salaries. Overall, it reflects the net income
of the business.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Chapter III
Evaluation of Project
Rate of Return
In a business, Rate of Return is said to be the gain or loss of an investment over a
specific period of time, which is expected to be presented in percentage form.
In this feasibility study, Palitaw de Uche, here are some of the values needed to
consider in computing Rate of Return:
● Capital Investment = ₱376,140.00
● Annual revenue = ₱669,250.00
● Estimate Life = 1 year (12 months)
● Estimated Salvage Cost = ₱37,614.00
● Operation and maintenance = ₱200, 000.00
● Taxes and insurance = ₱123,695.77
In computing the Rate of Return, the formula to used is
𝑁𝐸𝑇 𝐴𝑁𝑁𝑈𝐴𝐿 𝑃𝑅𝑂𝐹𝐼𝑇
ROR = 𝐶𝐴𝑃𝐼𝑇𝐴𝐿 𝐼𝑁𝑉𝐸𝑆𝑇𝐸𝐷

Table 4. Rate of Return

Annual revenue ₱669,250.00
Annual costs:
Depreciation ₱103,850.00
Operation and maintenance ₱200, 000.00
Taxes and insurance ₱123,695.77
Total Annual Cost ₱427,545.77
Net Annual Profit ₱241,704.23

Rate of Return 241,704.23 X100 64.26%

376,140
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

According to one study, the Rate of Return is about 10% and more to be able to
have the Return of Investment. As per the formula of RoR, it shows that this project has a
RoR of 64.26% indicating that it meets the expected RoR of the investors and to
conclude, the rate of return based on the given values including the depreciation signifies
that the capital investment could return merely an approximate percentage of 64.26%
which means that it has a big possibility for faster profit and return of capital.

Annual Worth
This method shows the net of all benefits and costs incurred over a one-year
period.
In this feasibility study, Palitaw de Uche, here are some of the values need to be
considered in computing Annual Worth:
● Capital Investment = ₱376,140.00
● Annual revenue = ₱669,250.00
● Estimate Life = 1 year (12 months)
● Depreciation = ₱103,850.00
● Operation and maintenance = ₱200, 000.00
● Taxes and insurance = ₱123,695.77
● Interest on capital = ₱132, 096.76
In computing the Excess the formula used was:
Excess= ANNUAL CASH FLOW - ANNUAL CASH OUTFLOW

Table 5. Annual Worth Method

Annual revenue ₱669,250.00
Annual Costs:
Depreciation ₱103,850.00
Operation and maintenance ₱200, 000.00

Taxes and insurance ₱123,695.77

 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Interest on capital ₱132, 096.76

Total Annual Cost ₱559,642.53
Excess ANNUAL CASH FLOW - ANNUAL CASH OUTFLOW ₱109,607.47
Computing for the annual cost; depreciation, taxes and insurance, interest on
capital, and operation and maintenance were included. The investors are expecting more
than 10% of capital to earn.
To conclude, the investment on an annual basis is an ideal and desirable one since
the excess gain was in a positive manner. Moreover, it shows that this business could
make a further step in the next few years , as it gains a lot considering that cash outflows
are deducted.

Present Worth
This method is flexible and can be used for any type of economic study as it is
extensive in the public works field, where long-lived structures are involved.
To compute for the present worth, the following values should be considered:
● Capital Investment = ₱376,140.00
● Annual revenue = ₱669,250.00
● Salvage value – ₱37,614.00
● Operation and maintenance = ₱200, 000.00
● Taxes and insurance = ₱123,695.77
● Interest on capital = ₱132, 096.76
Calculate the present worth using the formula:
Present worth = PW-INFLOWS - PW OUTFLOWS
For the inflows, it includes the annual revenue and the salvage value while for the
outflows are the investment and overhead cost excluding depreciation.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Table 6. Present Worth Method

PW OF CASH
INFLOWS:
Annual revenue ₱669,250.00(2.6893)
Salvage value ₱37,614.00 (0.3277)
₱1,812,140.13

PW OF CASH
OUTFLOW:
Investment ₱376, 140.00
Annual cost (excluding ₱455,792.53
depreciation)
₱831,932.53

Present Worth PW-INFLOWS - PW OUTFLOWS ₱1,812,140.13-₱831,932.53 ₱980,207.60

Stating the decision, since the present worth of the net cash flows is more than zero and a
high value (₱980,207.60), the investment is justified and ideal economically.

Future Worth
This method is exactly comparable to the present worth method except that all cash
inflows and outflows are compounded forward to a reference point in time which is the
future. The formula to be used in solving for the future worth is:
Future Worth = FW-INFLOWS - FW OUTFLOWS

wherein the values are:

● Capital Investment = ₱376,140.00
● Annual revenue = ₱669,250.00
● Salvage value – ₱37,614.00
● Operation and maintenance = ₱200, 000.00
● Taxes and insurance = ₱123,695.77
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Table 7. Future Worth Method

FW OF CASH
INFLOWS:
Annual revenue ₱669,250.00 (8.2070)
Salvage value ₱37,614.00
₱5,530,148.75
FW OF CASH
OUTFLOW:
Operation and Maintenance ₱200, 000.00 (8.2070)
Taxes and insurance ₱123,695.77 (8.2070)

FUTURE FW-INFLOWS - FW OUTFLOWS ₱ 5,530,148.75- ₱2,873,577.57

WORTH ₱2,656,571.18

Stating the decision, since the future worth of the net cash flows is more than zero and a
high value (₱2,873,577.57), the investment is justified and ideal economically.

PAYBACK PERIOD
This is commonly known as the time required to recoup the funds expended in an
investment, or to reach the break-even point.
To compute for the present worth, the following values should be considered:
● Capital Investment = ₱376,140.00
● Annual revenue = ₱669,250.00
● Salvage value – ₱37,614.00
● Operation and maintenance = ₱200, 000.00
● Taxes and insurance = ₱123,695.77

Calculate the payback period using the formula:

𝐼𝑁𝑉𝐸𝑆𝑇𝑀𝐸𝑁𝑇−𝑆𝐴𝐿𝑉𝐴𝐺𝐸 𝑉𝐴𝐿𝑈𝐸
Payback Period = 𝑁𝐸𝑇 𝐴𝑁𝑁𝑈𝐴𝐿 𝐶𝐴𝑆𝐻 𝐹𝐿𝑂𝑊
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Table 8. Payback Period

TOTAL
ANNUAL COST
Investment ₱123,695.77 (0.04)
Operation and Maintenance ₱200, 000.00
₱204,947.83
NET ANNUAL
CASH FLOW
Annual revenue ₱669,250.00
Annual cost ₱204,947.83
₱874,197.83
PAYBACK 𝐼𝑁𝑉𝐸𝑆𝑇𝑀𝐸𝑁𝑇−𝑆𝐴𝐿𝑉𝐴𝐺𝐸 𝑉𝐴𝐿𝑈𝐸 ₱123,695.77−₱12,369.58 1-2 MONTHS
PERIOD 𝑁𝐸𝑇 𝐴𝑁𝑁𝑈𝐴𝐿 𝐶𝐴𝑆𝐻 𝐹𝐿𝑂𝑊 ₱980,207.60

It is stated that the shorter the payback period the better the investment. Here in our
feasibility study, we accumulated a payback period of 1-2 months, thus the better investment.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Chapter IV
Financial Result Analysis

RESULTS

Rate of Return 64.26%

Annual Worth ₱559,642.53

Present Worth ₱980,207.60

Future Worth ₱2,873,577.57

Payback Period 1-2 MONTHS

This table shows the project evaluation results wherein 63.26% is the Rate of Return,
₱559,642.53 Annual Worth, ₱980,207.60 Present Worth, ₱2,873,577.57 Future Worth and the Payback
Period is 1-2 months which indicates that the project is feasible and profitable.
To conclude, this research shows how we create and conduct a specific product, Palitaw
De Uche, which translates to "palitaw with ube and yema fillings.” By adding ube and yema to
the inside of the original palitaw, it gives a different kick in its flavor. The proponent introduced
an innovation, which is highlighted by the name of the dish. The objective of this research was
well achieved upon conducting this paper. Through efficient production practices, Palitaw De
Uche aims to provide a broad array of fillings experiences to a sizable target market within the
Filipino Delicacies Market. Our constant pursuit of improvement and the development of new
skills are ensured by lifelong learning. In general, this paper addressed the research objective to
create, maintain, assess and capture a bigger market within the city while promoting delicacy that
preserves Filipino culture.
Profits are earned when an investment is sold together with any capital gains. When an
investment has a value larger than zero, a loss is referred to as negative returns. The success of
this project can be measured by the results of different important monetary factors that are
directly involved in the said project. Financial values such as annual worth, present worth, and
future worth are needed to be measured and computed. Rate of return is used to evaluate a
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

company's performance over a specific time period. The project's rate of return is at 64.26% and
is considered to be a good value. Given the huge Rate of Return, the decision to invest in this
project is a good idea because all of the odds are supporting it, and is expected to yield more
income throughout the years given that no outside interference will arise. The rate of returns can
be used to make investment decisions which in this case the whole project of Palitaw De Leche.
After taking into account all key variables pertaining to the research that we conducted, such as
marketing, financial, and management, it is therefore recommended that Palitaw De Uche will be
pursued and the business will be established at Brgy. Dumantay Centro, Batangas City.
Recommendations
After the results have been evaluated, the following recommendations may be
considered. First, try to spend your marketing budget strategically, all while saving as much
capital as possible. Going overboard or starting a high-end business right away are not necessary.
Customers will continue to visit because of the great quality items offered. Other ways of
marketing your brand would mostly be preferable online. Social media marketing will increase
brand awareness and is a cost-effective way of marketing. There is so much video consumption
in today's world where every age consumes videos through platforms like tiktok, facebook,
youtube, etc. Marketing through these platforms will help you save your money than marketing
physically and promote your business on a large scale at the same time. Another important note
would most likely be to maintain a close watch on your company's development by keeping track
of sales and inventory levels. Provide a system that will help you keep track of everything in real
time. Also learning more than what you know to help pave the business path to success is to do
some research on approaches for further expanding your business. One thing to learn is to know
how to manage cash flow on a daily basis. This will make sure you can keep track of the money
that is going in and out of your business and pay bills but still make a profit. And most
importantly, make wise decisions to reduce the likelihood that the company will fail.
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

APPENDICES

COST AND EXPENSE SCHEDULE

Schedule 1
Selling Price
2025 2026 2027 2028 2029
Direct Material Used/Unit
15.57 15.86 16.15 16.45 16.76
Labor Cost/Unit
50.03 46.84 43.86 41.07 38.46
Factory Overhead/ Unit
17.06 15.84 14.71 13.83 12.83
Total Cost/Unit
82.65 78.54 74.72 71.35 68.05
Markup to Retailers
57.85 54.98 52.31 49.94 47.63
Selling Price-Retailers (VAT
Exc) 140.50 133.51 127.03 121.29 115.68
Input VAT
16.86 16.02 15.24 14.56 13.88
Selling Price Retailers
157.36 149.53 142.27 135.85 129.56

Schedule 2
Sales Volume
2025 2026 2027 2028 2029
Beg. Inventory 101 111 122 134
Add: Units Produced 10,080 11,088 12,197 13,416 14,758
Less: Spoiled (defective) units 5 6 6 7 7
Units Available for Sale 10,075 11,183 12,302 13,532 14,885
Less: Ending Inventory 101 111 122 134 148
Sales in Units 9,974 11,072 12,180 13,398 14,737

Schedule 3
Direct Materials Purchases (VATABLE)
2025 2026 2027 2028 2029
Egg 5,616.00 6,292.73 7,051.00 7,900.65 8,852.68
Condensed Milk 19,344.00 21,674.95 24,286.78 27,213.34 30,492.55
Evaporated Milk 15,600.00 17,479.80 19,586.12 21,946.24 24,590.77
White Sugar 15,600.00 17,479.80 19,586.12 21,946.24 24,590.77
Purple Yam 12,480.00 13,983.84 15,668.89 17,556.99 19,672.61
Grated Coconut 18,720.00 20,975.76 23,503.34 26,335.49 29,508.92
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Glutinous Rice Flour 72,384.00 81,106.27 90,879.58 101,830.57 114,101.15

Sesame Seeds 9,360.00 10,487.88 11,751.67 13,167.75 14,754.46
Vanilla Extract 6,552.00 7,341.52 8,226.17 9,217.42 10,328.12
Direct Materials Inclusive of 175,656.00 196,822.55 220,539.67 247,114.69 276,892.02
VAT
Plus: DM Inventory 3,513.12 3,936.45 4,410.79 4,942.29 5,537.84
Less: DM Inventory Beginning 0.00 3,513.12 3,936.45 4,410.79 4,942.29
Total Purchases 179,169.12 197,245.88 221,014.01 247,646.20 277,487.56
Input VAT (Purchases) 19,196.69 21,133.49 23,680.07 26,533.52 29,730.81
Purchases Net Of VAT 159,972.43 176,112.39 197,333.94 221,112.67 247,756.75
Direct Material Used Exclusive 156,835.71 175,734.42 196,910.42 220,638.12 247,225.01
of VAT
Direct Material End Exclusive 3,136.71 3,514.69 3,938.21 4,412.76 4,944.50
of VAT

Schedule 4
Direct Materials Used
2025 2026 2027 2028 2029
DM Used 156,835.71 175,734.42 196,910.42 220,638.12 247,225.01
Annual Production 10,080 11,088 12,197 13,416 14,758
Allowance for Spoilage 5 6 6 7 7
Units to be used as 10,075 11,082 12,191 13,410 14,751
denominator
Direct Materials Used per Unit 15.57 15.86 16.15 16.45 16.76

Schedule 5
Direct Labor
2025 2026 2027 2028 2029
No. of Factory Worker 5 5 5 5 5
Multiply by No. of Days 288 288 288 288 288
Total Annual Working Days 1440 1440 1440 1440 1440
Multiply by Labor Rate 350.00 360.50 371.32 382.45 393.93
Direct Labor Cost
504,000.00 519,120.00 534,693.60 550,734.41 567,256.44
Units to be used as 10,075 11,082 12,191 13,410 14,751
denominator
Direct labor per Unit 50.03 46.84 43.86 41.07 38.46
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Schedule 6
Utilities Expense
2025 2026 2027 2028 2029

Electricity
14,400.00 14,832.00 15,276.96 15,735.27 16,207.33
Telephone
19,188.00 19,763.64 20,356.55 20,967.25 21,596.26
Water
600.00 618.00 636.54 655.64 675.31
Inclusive of Tax
34,188.00 35,213.64 36,270.05 37,358.15 38,478.90
Input Tax
3,663.00 3,772.89 3,886.08 4,002.66 4,122.74
Exclusive of Tax
30,525.00 31,440.75 32,383.97 33,355.49 34,356.16
Water
34,188.00 35,213.64 36,270.05 37,358.15 38,478.90
Total Utilities Expense
64,713.00 66,654.39 68,654.02 70,713.64 72,835.05
Allocated to Factory
45,299.10 46,658.07 48,057.82 49,499.55 50,984.54
Allocated to Office
19,413.90 19,996.32 20,596.21 21,214.09 21,850.52

Schedule 7
Maintenance Expense
2025 2026 2027 2028 2029
First aid kit
3,750.00 3,826.88 3,905.33 3,985.39 4,067.09
Garbage Bag
1,200.00 1,224.60 1,249.70 1,275.32 1,301.47
Trash Can
2,100.00 2,143.05 2,186.98 2,231.82 2,277.57
Broom
800.00 816.40 833.14 850.22 867.64
Dust Pan
350.00 357.18 364.50 371.97 379.59
Detergent
165.00 168.38 171.83 175.36 178.95
Rags
2,000.00 2,041.00 2,082.84 2,125.54 2,169.11
Mop
2,000.00 2,041.00 2,082.84 2,125.54 2,169.11
Fire extinguisher
7,500.00 7,653.75 7,810.65 7,970.77 8,134.17
Fluorescent
980.00 1,000.09 1,020.59 1,041.51 1,062.87
Pail Set
1,300.00 1,326.65 1,353.85 1,381.60 1,409.92
Maintenace Expence (VAT
Inclusive) 22,145.00 22,598.97 23,062.25 23,535.03 24,017.50
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Input VAT
2,372.68 2,421.32 2,470.96 2,521.61 2,573.30
Maintenace Expence (VAT
Exclusive) 19,772.32 20,177.65 20,591.30 21,013.42 21,444.19
Allocated to Factory
13,840.63 14,124.36 14,413.91 14,709.39 15,010.93
Allocated to Office
5,931.70 6,053.30 6,177.39 6,304.03 6,433.26

Schedule 8
Annual Depreciation of Property Plant and Equipment
Cost Input VAT Exclusive of Useful Life Annual
VAT (years) Depreciation
Factory Machineries and Equipment 12%
Gas Stove 10,000.00
1,071.43 8,928.57 10 892.86
Frying Pan 5,000.00
535.71 4,464.29 10 446.43
Boiler Pan 5,000.00
535.71 4,464.29 10 446.43
Wooden Spoon 1,500.00
160.71 1,339.29 10 133.93
Measuring Spoon 2,000.00
214.29 1,785.71 10 178.57
Measuring Cup 2,000.00
214.29 1,785.71 10 178.57
Bowls 1,000.00
107.14 892.86 10 89.29
Total 26,500.00 2,839.29 23,660.71 2,366.07

Factory Furniture and Fixtures 12%

Ceiling fan 2,600.00
278.57 2,321.43 10 232.14
Exhaust Fan 1,900.00
203.57 1,696.43 10 169.64
Working Table 2,500.00
267.86 2,232.14 10 223.21
Working Chair 1,800.00
192.86 1,607.14 10 160.71
Total 8,800.00 942.86 7,857.14 785.71

Leasehold Improvements-Site 10,000.00

1,071.43 8,928.57 10 892.86
Leasehold Improvements-Store 0.00
- - 5 -

Office Machineries and Equipment 12%

Computer 30,000.00
3,214.29 26,785.71 5 5,357.14
Printer 7,000.00
750.00 6,250.00 5 1,250.00
Air Condition 15,000.00
1,607.14 13,392.86 5 2,678.57
Total 52,000.00 5,571.43 46,428.57 9,285.71

Office Furnitures and Fixtures

 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Stand fan 2,920.00

312.86 2,607.14 5 521.43
Working Chair 1,935.00
207.32 1,727.68 5 345.54
Working table 13,000.00
1,392.86 11,607.14 5 2,321.43
Wall Clock 120.00
12.86 107.14 5 21.43
Total 17,975.00 1,925.89 16,049.11 3,209.82

Schedule 9
SSS Contribution 2025 2026 2027 2028 2029
Salary of Workers 8400.00 8652.00 8911.56 9178.91 9454.27
No. of Workers 5 5 5 5 5
Contribution 378.30 378.30 378.30 415.20 412.50
Monthly Contribution 1891.50 1891.50 1891.50 2076.00 2062.50
Annual Contribution 22698.00 22698.00 22698.00 24912.00 24750.00
Factory 22698.00 22698.00 22698.00 24912.00 24750.00

Schedule 10
13th Month Pay 2025 2026 2027 2028 2029
Workers 8400.00 8652.00 8911.56 9178.91 9454.27
No. of Workers 5 5 5 5 5
Total 42,000.00 43,260.00 44,557.80 45,894.53 47,271.37

Schedule 11
PhilHeath Contribution 2025 2026 2027 2028 2029
Salary of Workers 8400.00 8652.00 8911.56 9178.91 9454.27
No. of Workers 5 5 5 5 5
Contribution 100 100 100 100 100
Monthly Contribution 500 500 500 500 500
Annual Contribution 6000 6000 6000 6000 6000
Factory 6000 6000 6000 6000 6000

Schedule 12
Indirect Material
2025 2026 2027 2028 2029
Sticker Label
750.00 765.38 781.07 797.08 813.42
Box
8,700.00 8,878.35 9,060.36 9,246.09 9,435.64
Bubble Plastic
6,000.00 6,123.00 6,248.52 6,376.62 6,507.34
Indirect Materials (Inclusive of 15,450.00 15,766.73 16,089.94 16,419.79 16,756.39
VAT)
IM Inventory 309.00 315.33 321.80 328.40 335.13
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

IM Inventory, Beginning 309.00 315.33 321.80 328.40

Total Purchases 15,759.00 15,773.06 16,096.41 16,426.38 16,763.12
Input VAT 1,688.46 1,689.97 1,724.62 1,759.97 1,796.05
Purchases, net of VAT 14,070.54 14,083.09 14,371.79 14,666.41 14,967.08
Indirect Materials (Exclusive 13,794.64 14,077.43 14,366.02 14,660.52 14,961.06
of VAT)
Indirect Materials Inventory 275.89 281.55 287.32 293.21 299.22
(Exclusive of VAT)

Schedule 13
Factory Tools and Supplies
2025 2026 2027 2028 2029
Hammer 360.00 367.38 374.91 382.60 390.44
Chisel 200.00 204.10 208.28 212.55 216.91
T-square 700.00 714.35 728.99 743.94 759.19
Adjustable 370.00 377.59 385.33 393.22 401.29
C-clamp 360.00 367.38 374.91 382.60 390.44
Tape Measure 2,160.00 2,204.28 2,249.47 2,295.58 2,342.64
Gloves 740.00 755.17 770.65 786.45 802.57
Apron 300.00 306.15 312.43 318.83 325.37
Mask 270.00 275.54 281.18 286.95 292.83
Goggles 1,750.00 1,785.88 1,822.49 1,859.85 1,897.97
Coping saw 1,140.00 1,163.37 1,187.22 1,211.56 1,236.39
Plane 1,920.00 1,959.36 1,999.53 2,040.52 2,082.35
Sand Paper 9,600.00 9,796.80 9,997.63 10,202.59 10,411.74
Brush (1-inch) 7,200.00 7,347.60 7,498.23 7,651.94 7,808.80
Factory tools and supplies Inc. of
VAT 27,070.00 27,624.94 28,191.25 28,769.17 29,358.93
Input VAT
2,900.36 2,959.81 3,020.49 3,082.41 3,145.60
Factory tools and supplies Excl. of
VAT 24,169.64 24,665.12 25,170.76 25,686.76 26,213.33

Schedule 14
Factory Overhead
2025 2026 2027 2028 2029
Factory Rent Expense
- - - - -
Factory Maintenance Expense
13,840.63 14,124.36 14,413.91 14,709.39 15,010.93
Factory Utilities Expense
45,299.10 46,658.07 48,057.82 49,499.55 50,984.54
Depreciation-Factory
Equipment 2,366.07 2,366.07 2,366.07 2,366.07 2,366.07
Depreciation-Factory Furniture
and Fixtures 785.71 785.71 785.71 785.71 785.71
Depreciation-Leasehold
Improvement Site 892.86 892.86 892.86 892.86 892.86
Indirect Materials
13,794.64 14,077.43 14,366.02 14,660.52 14,961.06
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Employee benefits-Employer
70,698.00 71,958.00 73,255.80 76,806.53 78,021.37
Factory Tools and Supplies
24,169.64 24,665.12 25,170.76 25,686.76 26,213.33
Total Factory Overhead
171,846.65 175,527.63 179,308.94 185,407.40 189,235.88
Units to be used as
denominator 8,636 9,499 10,449 11,494 12,643
Factory Overhead per Unit
19.90 18.48 17.16 16.13 14.97

Schedule 15
Office Supplies
2025 2026 2027 2028 2029
Journal Book 1,250.00 1,275.63 1,301.78 1,328.46 1,355.70
Record Book 380.00 387.79 395.74 403.85 412.13
Receipt 1,600.00 1,632.80 1,666.27 1,700.43 1,735.29
Calculator 800.00 816.40 833.14 850.22 867.64
Ballpen 450.00 459.23 468.64 478.25 488.05
Liquid Eraser 1,050.00 1,071.53 1,093.49 1,115.91 1,138.78
Long folder 200.00 204.10 208.28 212.55 216.91
Long envelope 100.00 102.05 104.14 106.28 108.46
Fastener 250.00 255.13 260.36 265.69 271.14
Puncher 350.00 357.18 364.50 371.97 379.59
Stapler 500.00 510.25 520.71 531.38 542.28
Stapler wire 90.00 91.85 93.73 95.65 97.61
Scissors 160.00 163.28 166.63 170.04 173.53
White Board 300.00 306.15 312.43 318.83 325.37
White Board Marker 360.00 367.38 374.91 382.60 390.44
Office Supplies Inclusive of VAT 7,840.00 8,000.72 8,164.73 8,332.11 8,502.92
Input VAT 840.00 857.22 874.79 892.73 911.03
Office Supplies Exclusive of VAT 7,000.00 7,143.50 7,289.94 7,439.39 7,591.89

Schedule 16
Taxes and Licenses
2025 2026 2027 2028 2029
DTI Registration 500 500.00 500.00 500.00 500.00
SEC Registration 1000 1,000.00 1,000.00 1,000.00 1,000.00
BMBE Registration 1000 1,000.00 1,000.00 1,000.00 1,000.00
Mayor's Permit 1000 1,000.00 1,000.00 1,000.00 1,000.00
BIR Registration 500 500.00 500.00 500.00 500.00
Business Tax 5600 5,600.00 5,600.00 5,600.00 5,600.00
Environmental Protection Fee 1000 1,000.00 1,000.00 1,000.00 1,000.00
Fire and Inspection Fee 300 300.00 300.00 300.00 300.00
Sanitary Permit 200 200.00 200.00 200.00 200.00
Sanitary Inspection Fee 200 200.00 200.00 200.00 200.00
Inspection and Monitoring Fee 200 200.00 200.00 200.00 200.00
Clearance Fee (ENRO) 150 150.00 150.00 150.00 150.00
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Material's Test 240 240.00 240.00 240.00 240.00

VAT Registration 500 500.00 500.00 500.00 500.00
Zoning Certificate 200.00 200.00 200.00 200.00 200.00
Total Taxes and Licenses Fees
12,590.00 12,590.00 12,590.00 12,590.00 12,590.00

Schedule 17
Delivery Expense
2025 2026 2027 2028 2029
Annual Delivery Expense 12,000.00 12,246.00 12,497.04 12,753.23 13,014.67
Input VAT 1,285.71 1,312.07 1,338.97 1,366.42 1,394.43
Advertising Expense Exclusive 10,714.29 10,933.93 11,158.07 11,386.81 11,620.24
of VAT

Schedule 18
Advertising Expense
2025 2026 2027 2028 2029
Internet Marketing
700.00 571.48 466.56 380.90 310.96
Paper Pamphlets and Stickers
900.00 734.76 599.86 489.72 399.81
Product Launching
3,000.00 2,449.20 1,999.53 1,632.41 1,332.70
Advertising Expense Inclusive of
VAT 4,600.00 3,755.44 3,065.94 2,503.03 2,043.48
Input VAT
492.86 402.37 328.49 268.18 218.94
Advertising Expense Exclusive of
VAT 4,107.14 3,353.07 2,737.45 2,234.85 1,824.53

Schedule 19
Fixed Cost
2025 2026 2027 2028 2029
13month Pay-Workers
42,000.00 43,260.00 44,557.80 45,894.53 47,271.37
SSS and Philhealth
Benefit-Workers 28,698.00 28,698.00 28,698.00 30,912.00 30,750.00
13month Pay-Salesman
- - - - -
SSS and Philhealth
Benefit-Salesman - - - - -
Depreciation-Factory Equipment
2,366.07 2,366.07 2,366.07 2,366.07 2,366.07
Depreciation-Factory Furniture
and Fixtures 785.71 785.71 785.71 785.71 785.71
Depreciation-Leasehold
Improvement Site 892.86 892.86 892.86 892.86 892.86
Depreciation-Leasehold
Improvement Store - - - - -
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Depreciation-Office Machineries
and Equipment 9,285.71 9,285.71 9,285.71 9,285.71 9,285.71
Depreciation-Office Furnitures
and Fixtures 3,209.82 3,209.82 3,209.82 3,209.82 3,209.82
Depreciation-Selling Equipment
- - - - -
Rent Expense-Factory
- - - - -
Rent Expense-Office
- - - - -
Rent Expense-Stall
- - - - -
Office Supplies Expense
7,000.00 7,143.50 7,289.94 7,439.39 7,591.89
Selling Tools and Supplies
- - - - -
Maintenance Expense-Factory
13,840.63 14,124.36 14,413.91 14,709.39 15,010.93
Maintenance Expense-Office
5,931.70 6,053.30 6,177.39 6,304.03 6,433.26
Utilities Expense-Factory
45,299.10 46,658.07 48,057.82 49,499.55 50,984.54
Utilities Expense-Office
19,413.90 19,996.32 20,596.21 21,214.09 21,850.52
Salary Bookeeper
- - - - -
Taxes and Licenses
12,590.00 12,590.00 12,590.00 12,590.00 12,590.00
Advertising Expense
4,107.14 3,353.07 2,737.45 2,234.85 1,824.53
Total Fixed Cost
195,420.64 198,416.79 201,658.69 207,338.01 210,847.22
Divided by Annual Production 10,075 11,082 12,191 13,410 14,751
Total Fixed Cost per Unit
19.40 17.90 16.54 15.46 14.29
Schedule 20
Variable Cost
2025 2026 2027 2028 2029
Direct Materials
156,835.71 175,734.42 196,910.42 220,638.12 247,225.01
Direct Labor
504,000.00 519,120.00 534,693.60 550,734.41 567,256.44
Indirect Materials
13,794.64 14,077.43 14,366.02 14,660.52 14,961.06
Total Variable Cost
674,630.36 708,931.85 745,970.04 786,033.05 829,442.52
Divided by Annual Production
10,075 11,082 12,191 13,410 14,751
Total Variable Cost per Unit
66.96 63.97 61.19 58.62 56.23
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Schedule 21
Input VAT
2025 2026 2027 2028 2029
Direct Materials Purchases
19,196.69 21,133.49 23,680.07 26,533.52 29,730.81
Indirect Materials
1,688.46 1,689.97 1,724.62 1,759.97 1,796.05
Rent Expense-Site
- - - - -
Rent Expense-Stall
- - - - -
Utilities Expense (Electricity,
LPG, Telecom.) 3,663.00 3,772.89 3,886.08 4,002.66 4,122.74
Delivery Expense
1,285.71 1,312.07 1,338.97 1,366.42 1,394.43
Maintenance Expense
2,372.68 2,421.32 2,470.96 2,521.61 2,573.30
Factory Machineries and
Equipment 2,839.29
Factory Furniture and Fixtures
942.86
Factory Tools and Supplies
2,900.36 2,959.81 3,020.49 3,082.41 3,145.60
Office Machineries and
Equipment 5,571.43
Office Furnitures and Fixtures
1,925.89
Office Supplies
840.00 857.22 874.79 892.73 911.03
Selling Tools and Supplies
- - - - -
Leasehold Improvements-Site
1,071.43
Leasehold Improvements-Store
-
Selling Equipment
-
Advertising Expense
492.86 402.37 328.49 268.18 218.94
Total Input VAT
44,790.66 34,549.14 37,324.47 40,427.50 43,892.90
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Schedule 22
Output VAT
2025 2026 2027 2028 2029
Net Sales - Inclusive of 1,607,804.35
VAT 1,659,143.11 1,735,472.76 1,821,851.57 1,910,246.18
Net Sales - Exclusive of 1,421,318.35
VAT 1,463,520.63 1,531,672.11 1,608,796.01 1,687,719.82
Output VAT 186,486.00
195,622.48 203,800.65 213,055.52 222,526.38

Schedule 23
Contribution Margin
2025 2026 2027 2028 2029
Sales
1,607,804.35 1,659,143.11 1,735,472.76 1,821,851.57 1,910,246.180

Total Variable Costs 674,630.36

708,931.85 745,970.04 786,033.05 829,442.52
Contribution Margin 894,934.67
946,768.26 986,830.74 1,034,019.00 1,079,897.08
Units Sold 9,974
11,072 12,180 13,398 14,737
Contribution Margin 89.73
per Unit 85.51 81.02 77.18 73.28
Contribution Margin 57.02% 57.18% 56.95% 56.81% 56.56%
Percentage

Schedule 24
Annual Cash Return
2025 2026 2027 2028 2029
Net Income
490,304.40 520,924.09 548,096.74 578,783.87 610,039.09
Add: Depreciation Expense
16,540.18 16,540.18 16,540.18 16,540.18 16,540.18
Annual Cash Return
506,844.57 537,464.27 564,636.92 595,324.05 626,579.27

Schedule 25
Schedule of Profit Distribution Between Partners

2025 Blanco Gomez De Chavez Total

Salary
- - -
Remaining Profit/Loss
163,434.80 163,434.80 163,434.80 490,304.40
Total Share
163,434.80 163,434.80 163,434.80 490,304.40

2026 Total
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

Salary
- - - -
Remaining Profit/Loss
173,641.36 173,641.36 173,641.36 520,924.09
Total Share
173,641.36 173,641.36 173,641.36 520,924.09

2027 Total
Salary
- - - -
Remaining Profit/Loss
182,698.91 182,698.91 182,698.91 548,096.74
Total Share
182,698.91 182,698.91 182,698.91 548,096.74

2028 Total
Salary
- - - -
Remaining Profit/Loss
192,927.96 192,927.96 192,927.96 578,783.87
Total Share
192,927.96 192,927.96 192,927.96 578,783.87

2029 Total
Salary
- - - -
Remaining Profit/Loss
203,346.36 203,346.36 203,346.36 610,039.09
Total Share
203,346.36 203,346.36 203,346.36 610,039.09

Schedule 26
Allowance of Doubtful Accounts
2025 2026 2027 2028 2029
Allowance for Doubtful Accounts 0.00 470.87 496.71 519.84 546.02
- Beginning
Add: Doubtful Account Expense 470.87 25.84 23.13 26.18 26.79
Allowance for Doubtful Accounts 470.87 496.71 519.84 546.02 572.80
- Ending
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Fortus, John Loyd M.

Pinagsibaan, Rosario, Batangas
[email protected]
09455686478

PERSONAL INFORMATION
Date of Birth : August 06, 2003
Place of Birth : Rosario, Batangas
Age : 19
Status : Single
Mother’s Name : Antonia M. Fortus
Father’s Name : Ramillo C. Fortus

EDUCATIONAL BACKGROUND

Senior High School : Palahanan National High School

Palahanan 2nd, San Juan Batangas
2019-2021

Junior High School : Palahanan National High School

Palahanan 2nd, San Juan Batangas
2015-2019

Elementary : Pinagsibaan, Elementary School

2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Garcia, Desiree
Puerto Galera Oriental Mindoro
[email protected]
09064578436

PERSONAL INFORMATION
Date of Birth : November 07, 2002
Place of Birth : Puerto Galera
Age : 20
Status : Single
Mother’s Name : Roselyn L. Garcia
Father’s Name : Derrick Decena

EDUCATIONAL BACKGROUND

Senior High School : Puerto Galera National High

School Main Campus
2019-2021

Junior High School : Puerto Galera National High

School Main Campus
2015-2019

Elementary : Balatero, Elementary School

2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Holgado, Maria Grace M.

Loma, Calaca, Batangas
[email protected]
+639950491631

PERSONAL INFORMATION
Date of Birth : September 12, 2002
Place of Birth : Balayan Batangas
Age : 20
Status : Single
Mother’s Name : Arsenia Holgado
Father’s Name : Emilio Holgado

EDUCATIONAL BACKGROUND

Senior High School : R. Concepcion Montessori

School
2020-2021
Senior High School : University of Batangas
2019-2020
Junior High School : Dacanlao G. Agoncillo National
High School
2015-2019
Elementary : St. Raphael Archangel Parochial
School
2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Malaluan, Joanna Franchesca A.

Taal, Batangas
[email protected]
09759242621

PERSONAL INFORMATION
Date of Birth : May 05, 2003
Place of Birth : Taal, Batangas
Age : 19
Status : Single
Mother’s Name : Jovelyn A. Malaluan
Father’s Name : Nelson Malaluan Jr.

EDUCATIONAL BACKGROUND

Senior High School : Fame Academy of Science and

Technology
Calle A. Delas Alas Zone 5,
Taal, Batangas
2019-2021
Junior High School : Fame Academy of Science and
Technology
Calle A. Delas Alas Zone 5,
Taal, Batangas
2015-2019
Elementary : Our Lady of Caysasay Academy
Calle Ilagan, Taal, Batangas
2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Manuel, Laurent Dylan P

Buli, Taal Batangas
[email protected]
09367152861

PERSONAL INFORMATION
Date of Birth : August 12, 2003
Place of Birth : Lemery Batangas
Age : 19
Status : Single
Mother’s Name : Rechie P. Manuel
Father’s Name : Jemuel A. Manuel

EDUCATIONAL BACKGROUND

Senior High School : Rizal College of Taal

2019-2021

Junior High School : Rizal College of Taal

2015-2019

Elementary : Tulo Elementary School

2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Mendoza, Jaycel P.
Balisong Taal, Batangas
[email protected]
+63956-544-7558

PERSONAL INFORMATION
Date of Birth : August 6, 2002
Place of Birth : Lemery, Batangas
Age : 20
Status : Single
Mother’s Name : Aniceta P. Mendoza
Father’s Name : Rufo Mendoza

EDUCATIONAL BACKGROUND

Senior High School : Fame Academy of Science and

Technology
2019-2021

Junior High School : Fame Academy of Science and

Technology
2015-2019

Elementary : St. Martin Montessori School

2009 - 2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Olano, Andrea Mae B.

San Pedro, Batangas City
[email protected]
09455686478

PERSONAL INFORMATION
Date of Birth : January 06, 2003
Place of Birth : Tanza, Cavite
Age : 19
Status : Single
Mother’s Name : Maricel B. Olano
Father’s Name : Arnold M. Olano

EDUCATIONAL BACKGROUND

Senior High School : Alangilan Senior High School

Alangilan, Batangas City
2019-2021

Junior High School : Libjo National High School

Libjo D’Hope, Batangas City
2015-2019

Elementary : Libjo Elementary School

2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Oltiveros, Stephanie G.
Kumintang Ibaba, Batangas City
[email protected]
09972831601

PERSONAL INFORMATION
Date of Birth : March 07, 2003
Place of Birth : Batangas City
Age : 19
Status : Single
Mother’s Name : Marietta G. Oltiveros
Father’s Name : Fernando C. Oltiveros

EDUCATIONAL BACKGROUND

Senior High School : STI College Batangas City

Kumintang Ibaba, Batangas City
2019- 2021
Junior High School : CLIFI
Alangilan, Batangas City
2015-2019
Elementary : BCEES
P. Hererra, Batangas City
2009-2015
 Republic of the Philippines
BATANGAS STATE UNIVERSITY
THE NATIONAL ENGINEERING UNIVERSITY
BATSTATEU ALANGILAN, Alangilan, Batangas City
College of Engineering, Architecture and Fine Arts
https://batstate-u.edu.ph/, Tel. No. (043) 425-0139 loc. 118/2121

CURRICULUM VITAE

Sanchez, Kylha A.
Bucal West, Batangas City
[email protected]
09455686478

PERSONAL INFORMATION
Date of Birth : March 28, 2003
Place of Birth : Calamba, Laguna
Age : 19
Status : Single
Mother’s Name : Lorela A. Sanchez
Father’s Name : Reymundo G. Sanchez

EDUCATIONAL BACKGROUND

Senior High School : St. Anthony Montessori

San Jose, Batangas
2019-2021

Junior High School : NAVERA MIS

Concepcion, Batangas City
2015-2019

Elementary : Bucal Elementary School

2009-2015