Direct Materials
Roles/Description Supplier Quantity Total Cost
Oreo It is all time “Sissy Says” 14 65.
Cheesecake favorite for the
young adult/
teenages
giving a new
tastes and
innovative
Oreo level
Strawberry For sweet “Sissy Says” 14 65
Cheesecake lovers, who
want to satisfy
their craving
pleasure.
Blueberry Giving some “Sissy Says” 14 65
Cheesecake good benefits
for diabetes. It
is an
alternative
sugar and low
carbs.
Packaging Materials
Roles/Description Supplier Quantity Total Cost
Disposable Giving the Local or grocery 100pcs P 110
Wooden customers’ market
Spoon health safety and
to avoid the use
of plastic and
contacting micro
plastics if
possible
Tissues To give Local or grocery 3360 P 89
cleanliness of our market sheets/8
Consumer packs
Sticker Logo Visualization to Printing Store 100pcs P 136
a simple and
beautiful
presentation
and to establish
our good
company’s
representation
Pastry Plastic To serve as a Local 100pcs P 160
health safety Market/Grocery
protection to
each of our
product
Nutritional To protect the Printing Store 100pcs P 101
Fact Sticker consumer’s
health and
avoid problems
Office Supplies
Roles/Description Supplier Quantity Total Cost
Scissor A cutting tool School 1pc P 66
and to make a supply shop
product
presentation
perfect
Pen A writing tools School 1pc P 15
to track sales Supply shop
record and also
to write our
valuable
information
Valiant To track our School Supply 1pc 120
Record Book sales record and
knowing how
much we earn
Sanitary supplies
Roles/Description Supplier Quantity Total Cost
Disinfectant To kill of bacteria Local 1 Gallon 200.
Alcohol and to keep our Market/Groceries
health safe
[Link] Production Cost
A. Direct cost
The table shows the Costs of purchasing the finished products (Oreo,
Blueberry, and Biscoff cheesecakes) directly from the supplier.
Item Cost
Oreo Cheesecake ₱ 65.00
Blueberry cheesecake ₱ 65.00
Strawberry ₱ 65.00
cheesecake
B. Packaging materials
Packaging materials used to repackage the product to customers
Item Quantity Cost Unit cost
Sticker logo 100pcs ₱ 136.00 ₱ 1.36
Pastry plastic 100pcs ₱ 160.00 ₱ 1.60
Disposable 100pcs ₱ 110.00 ₱ 1.10
wooden spork
Nutritional 100pcs ₱ 101.00 ₱ 1.01
fact sticker
Total ₱ 507.00 ₱ 5.07
C. Other supplies
Sanitation and preservation supplies that support safe and quality production
Item Quantity Cost
Disinfectant Alcohol 1 gallon ₱ 200.00
Tissue 3,360 sheets (8 ₱ 89.00
packs)
Purified ice tube 2kg ₱ 33.00
Total ₱ 322.00
D. Tools and equipment
Item Quantity cost
scissor 1pc ₱ 66.00
ballpen 1pc ₱ 10.00
Valiant Record book 1pc ₱ 120.00
Total ₱ 196.00