215x Filetype XLSX File size 0.09 MB Source: www.gov.mb.ca
Sheet 1: Food Cost
Cost of goods | ||||||
Food cost | Cost | Measure | Packages /batch | Cost /Package | ||
Food ingredient cost | $480.91 | per batch | 360.00 | $1.34 | ||
Food wastage | $3.92 | per batch | 360.00 | $0.01 | ||
Unit packaging | Detail | Purchase cost/case | Purchase units/case | Amount used/unit | cost /package | |
Unit packaging part 1 | pie tin | $28.00 | 250 | 1 | $0.11 | |
Unit packaging part 2 | box | $21.00 | 300 | 1 | $0.07 | |
Unit packaging part 3 | overwrap | $18.00 | 2500 | 1.25 | $0.01 | |
Unit packaging part 4 | Label | $8.00 | 1000 | 1 | $0.01 | |
Unit packaging part 5 | $0.00 | |||||
Case packaging | Detail | Purchase cost/case | Purchase units/case | Amount used/case | How many packages of apple pie /case? | Cost /package |
Master package (carton or base) | Carton | $40.00 | 20 | 1 | 12 | $0.17 |
Master label | Label | $5.00 | 25 | 1 | 12 | $0.02 |
Case closure | Purchase cost/case | Purchase units/case | Amount used/case | Cost /package | ||
Master closure (tape or overwrap) | Tape | $3.50 | 1000 | 3 | $0.01 | |
Note all above costs should be LANDED - include delivery charges/freight | ||||||
Labour | Rate/hour | Hours /batch | Total | Labour /package | 18% is added to each of the rates/hour to allow for extra cost of hiring labour | |
Direct labour - food production - #1 | $28.00 | 1.5 | 49.56 | $0.14 | ||
Direct labour - food production - #2 | $0.00 | 0 | - | $0.00 | ||
Direct labour - unit packaging - #1 | $12.00 | 1.5 | 21.24 | $0.06 | ||
Direct labour - unit packaging - #2 | $0.00 | 0 | - | $0.00 | ||
Direct labour - master packaging - #1 | $12.00 | 0.75 | 10.62 | $0.03 | ||
Direct labour - master packaging - #2 | $0.00 | 0 | - | $0.00 | ||
Total cost of goods (per unit) | $1.97 | |||||
Cost summary & analysis | Cost | Ratio | Summary ratios | |||
Total food cost | $1.35 | 68.5% | 68.5% | |||
Total packaging cost | $0.39 | 20.0% | 20.0% | |||
Direct labour - food production | $0.14 | 7.0% | ||||
Direct labour - unit packaging | $0.06 | 3.0% | ||||
Direct labour - master packaging | $0.03 | 1.5% | 11.5% | |||
TOTAL | $1.97 | 100.0% | 100.0% |
Cost of sales (selling expenses) per month | Fixed costs per month | |||
Cost item | Cost | Cost item | Cost | |
Advertising | $25.00 | Food production facility rental | $800.00 | |
Website hosting fees | $25.00 | Food production utilities | $50.00 | |
Point of sale materials | $50.00 | Salaries | $- | |
Table rental at farmers' markets | $50.00 | Non-direct labour | $600.00 | |
Booth space at trade shows | $100.00 | Label/package design | $500.00 | |
Samples given away at demos | $52.71 | Website design | $500.00 | |
Direct labour cost of demo staff | $45.00 | POS materials design | $300.00 | |
Sales commissions | $21.08 | Interest | $125.00 | |
Delivery charge to customers | $10.00 | Bank fees | $30.00 | |
Fuel cost to deliver to customers | $23.00 | Equipment rental | $180.00 | |
$- | $- | |||
$- | $- | |||
$- | $- | |||
$- | $- | |||
$- | $- | |||
$- | $- | |||
$- | $- | |||
Total Cost of Sales | $401.79 | Total Fixed Costs | $3,085.00 |