Raw materials purchased

2012 2013 2014

Bangus (Milkfish)
Needed Materials (kilos) 13,500.00 14,400.00 15,300.00
Actual Purchases (kilos) 13,500.00 14,400.45 15,300.00
Cost per kilo 40.00 42.02 44.15
540,000.00 605,106.91 675,495.00

Onion
Needed Materials (kilos) 202.50 216.00 229.50
Actual Purchases 202.50 216.00 229.50
Cost per kilo 70.00 73.54 77.26
14,175.00 15,884.64 17,731.17

Bell Pepper
Needed Materials (kilos) 151.80 162.00 171.90
Actual Purchases 151.80 162.00 171.90
Cost per kilo 80.00 84.05 88.30
12,144.00 13,616.10 15,178.77

Bread Crumbs
Needed Materials (kilos) 590.70 630.00 669.60
Add: Desired Ending Inventory 5.91 6.30 6.70
Less: Beginning Inventory 5.91 6.30
Actual Purchases 596.61 630.39 670.00
Cost per kilo 40.00 42.02 44.15
23,864.28 26,489.11 29,580.32

Cornstarch
Needed Materials (kilos) 590.70 630.00 669.60
Add: Desired Ending Inventory 5.91 6.30 6.70
Less: Beginning Inventory 5.91 6.30
Actual Purchases 596.61 630.39 670.00
Cost per kilo 32.22 33.85 35.56
19,222.68 21,338.80 23,825.06

Evaporated Milk
Needed Materials (liters) 2,531.40 2,700.24 2,868.90
Add: Desired Ending Inventory 25.31 27.00 28.69
Less: Beginning Inventory 25.31 27.00
Actual Purchases 2,556.71 2,701.93 2,870.59
Cost per kilo 56.71 59.58 62.59
144,991.25 160,980.89 179,670.02

Fish Sauce
Needed Materials (liters) 168.90 180.30 191.40
Add: Desired Ending Inventory 1.69 1.80 1.91
Less: Beginning Inventory 1.69 1.80
Actual Purchases 170.59 180.41 191.51
Cost per kilo 32.50 34.14 35.87
5,544.14 6,159.33 6,869.50

Salt
Needed Materials (kilos) 67.50 72.00 76.50
Add: Desired Ending Inventory 0.68 0.72 0.77
Less: Beginning Inventory 0.68 0.72
Actual Purchases 68.18 72.05 76.55
Cost per kilo 10.00 10.51 11.04
681.75 757.19 845.06

Refined Salt
Needed Materials (kilos) 8.40 9.00 9.60
Add: Desired Ending Inventory 0.08 0.09 0.10
Less: Beginning Inventory 0.08 0.09
Actual Purchases 8.48 9.01 9.61
Cost per kilo 30.00 31.52 33.11
254.52 283.87 318.05

Ground Pepper
Needed Materials (kilos) 25.20 27.00 28.50
Add: Desired Ending Inventory 0.25 0.27 0.29
Less: Beginning Inventory 0.25 0.27
Actual Purchases 25.45 27.02 28.52
Cost per kilo 100.00 105.60 110.38
2,545.20 2,853.10 3,147.49

Total Actual Purchases 763,422.82 853,469.96 952,660.43

67,500.00 72,000.00 76,500.00

Direct Materials Used
Bangus
Beginning Balance -
Purchases 540000.00 605106.91 675495.00
Total inventory 540000.00 605106.91 675495.00
Materials Used 540000.00 605106.91 675495.00
Unit Cost 8.00 8.40 8.83

Onion
Beginning Balance - - -
Purchases 14175 15884.64 17731.17
Total inventory 14175 15884.64 17731.17
Materials Used 14175 15884.64 17731.17
0.21 0.22 0.23
Bell Pepper
Beginning Balance - - -
Purchases 12144.00 13616.10 15178.77
Total inventory 12144.00 13616.10 15178.77
Materials Used 12144.00 13616.10 15178.77
0.18 0.19 0.20
Bread crumbs
Beginning Balance - 236.28 264.726
Add: Purchases 23,864.28 26,489.11 29,580.32
Total Inventory 23,864.28 26,725.39 29,845.05
Less: Ending Inventory 236.28 264.73 295.63
Materials Used 23,628.00 26,460.67 29,549.42
0.35 0.37 0.39

Cornstarch
Beginning Balance - 190.32 213.26
Add: Purchases 19,222.68 21,338.80 23,825.06
Total Inventory 19,222.68 21,529.13 24,038.31
Less: Ending Inventory 190.32 213.26 238.11
Materials Used 19,032.35 21,315.87 23,800.20
0.28 0.30 0.31
Evaporated Milk
Beginning Balance - 1,435.56 1,608.80
Add: Purchases 144,991.25 160,980.89 179,670.02
Total Inventory 144,991.25 162,416.45 181,278.82
Less: Ending Inventory 1,435.56 1,608.80 1,795.64
Materials Used 143,555.69 160,807.65 179,483.17
2.13 2.23 2.35
Fish Sauce
Beginning Balance - 54.89 61.55
Add: Purchases 5,544.14 6,159.33 6,869.50
Total Inventory 5,544.14 6,214.23 6,931.05
Less: Ending Inventory 54.89 61.55 68.66
Materials Used 5,489.25 6,152.67 6,862.40
0.08 0.09 0.09

Salt
Beginning Balance - 6.75 7.57
Add: Purchases 681.75 757.19 845.06
Total Inventory 681.75 763.94 852.62
Less: Ending Inventory 6.75 7.57 8.45
Materials Used 675.00 756.38 844.18
0.01 0.01 0.01

Refined Salt
Beginning Balance - 2.52 2.84
Add: Purchases 254.52 283.87 318.05
Total Inventory 254.52 286.39 320.89
Less: Ending Inventory 2.52 2.84 3.18
Materials Used 252.00 283.55 317.71
0.00 0.00 0.00
Ground Pepper
Beginning Balance - 25.2 28.51
Add: Purchases 2,545.20 2,853.10 3,147.49
Total Inventory 2,545.20 2,878.30 3,176.00
Less: Ending Inventory 25.20 28.51 31.46
Materials Used 2,520.00 2,849.79 3,144.54
0.04 0.04 0.04
 2015 2016

16,200.00 17,100.00
16,200.00 17,100.00
46.38 48.73
751,356.00 833,283.00

243.00 256.50
243.00 256.50
81.17 85.28
19,724.31 21,874.32

182.10 192.30
182.10 192.30
92.77 97.46
16,893.42 18,741.56

708.90 748.20
7.09 7.48
6.70 7.09
709.29 748.59
46.38 48.73
32,897.01 36,478.94

708.90 748.20
7.09 7.48
6.70 7.09
709.29 748.59
37.36 39.25
26,499.19 29,382.28

3,037.80 3,206.40
30.38 32.06
28.69 30.38
3,039.49 3,208.09
65.76 69.09
199,876.80 221,646.66

202.80 213.90
2.03 2.14
1.91 2.03
 202.91 214.01
37.69 39.60
7,647.83 8,474.84

81.00 85.50
0.81 0.86
0.77 0.81
81.05 85.55
11.60 12.19
940.12 1,042.79

10.20 10.50
0.10 0.11
0.10 0.10
10.21 10.50
34.79 36.55
355.07 383.88

30.50 31.80
0.31 0.32
0.29 0.31
30.52 31.81
115.97 121.84
3,539.40 3,876.10

1,059,729.14 1,175,184.36

81,000.00 85,500.00

751356.00 833283.00
751356.00 833283.00
751356.00 833283.00
9.28 9.75

- -
19724.31 21874.32
19724.31 21874.32
19724.31 21874.32
0.24 0.26

- -
16893.42 18741.56
 16893.42 18741.56
16893.42 18741.56
0.21 0.22

295.6284 328.78782
32,897.01 36,478.94
33,192.64 36,807.72
328.79 364.60
32,863.85 36,443.13
0.41 0.43

238.11 264.85
26,499.19 29,382.28
26,737.30 29,647.12
264.85 293.67
26,472.45 29,353.45
0.33 0.34

1,795.64 1,997.66
199,876.80 221,646.66
201,672.44 223,644.32
1,997.66 2,215.30
199,674.78 221,429.02
2.47 2.59

68.66 76.44
7,647.83 8,474.84
7,716.48 8,551.27
76.44 84.70
7,640.05 8,466.57
0.09 0.10

8.45 9.40
940.12 1,042.79
948.57 1,052.19
9.40 10.42
939.17 1,041.77
0.01 0.01

3.18 3.55
355.07 383.88
358.25 387.43
3.55 3.84
354.70 383.60
0.00 0.00
 31.46 35.37
3,539.40 3,876.10
3,570.86 3,911.47
35.37 38.75
3,535.49 3,872.72
0.04 0.05