Costing: Production Staff 389.00 4

COSTING
DIRECT LABOR HOURS ALLOCATION
EMPLOYEE CLASSIFICATION DAILY RATE NO OF WORKERS DAILY SALARY YEARLY SALARY
Production Staff DIRECT LABOR 389.00 4 1,556.00 485,472.00
TOTAL COST per DAY/YEAR 1,556.00 485,472.00
Cost Allocated per DIRECT Labor Cost

Divided by Units Produced Each Day Annual PRODUCTION DL HRS per Unit Total Direct Labor HrS PER year
Product per Unit
AQUARIUM 180 4 720 485,472.00 2,697.07
TOTAL HRS. To be allocated 720 485472
Manufacturing Overhead
Annual
ACCOUNT TITLE YEAR 1 EXPENSES Per Unit FOH COSTING *Total DL HRS Year 1 Allocation Production FOH Cost per
per product Unit
Salaries Expense-Indirect Labor 46,522.32 258.46 AQUARIUM 720 1,130,382.77 180 6,279.90
Employee's Benefits 72,914.40 405.08 TOTAL 720 1,130,382.77 180
SSS/PHIC/HDMF Employer's Share 75,357.96 418.66
Other Material Supplies 673,945.51 3,744.14
Utilities Expenses 121,531.16 675.17
Janitorial Supplies 10,746.43 59.70
Amortization Expense-Leasehold Improvement 1,000.00 5.56
Rent Expense 120,000.00 666.67
Other Tools Equipment 6,060.04 33.67
Production Gas Expenses 2,304.95 12.81
TOTAL MANUFACTURING OVERHEAD 1,130,382.77 6,279.90
*Note: Manufacturing Overhead allocation is based on TOTAL Direct Labor Hrs Consumed Per Product
Direct Materials
Total Allowance/ Qty Used After Total cost
Materials Units of Measure Qty total production Normal Spoilage Unit Price after
(180) Allowance Allowances
GMELINA Pc 1 0.03889 1.03889 714.29 742.06
FIBER GLASS Pc 1 0.03889 1.03889 535.71 556.55
AQUARIUM TOP GLASS Pc 1 0.03889 1.03889 892.86 927.58
WATERPROOF LED STRIP Pc 1 0.03889 1.03889 353.57 367.32
RUBBER MAT Pc 0.5 0.02222 0.52222 35.71 18.65
WINDOW SEALING FOAM Pc 0.5 0.02222 0.52222 169.64 88.59
TOTAL
TOTAL DIRECT MATERIALS COST PER
***See allowance in Materials Schedule
UNIT 2,700.75
Summary of Cost Per Unit of Aquarium
Php
Direct Materials 2,700.75
Direct Labor 2,697.07
Manufacturing Overhead 6,279.90
Cost Per Unit 11,677.72 2,101,990.49 Cost times Production
Selling Price 17,857.14 2,101,990.49 COSt of goods Manufactured
Mark Up On Cost 52.92% -
Other Materials
Total Allowance/ Qty Used After Total cost
Materials Units of Measure Qty total production Normal Spoilage Unit Price after
(180) Allowance Allowances
UNDER GRAVEL FILTER Pc 2 0.07778 2.07778 446.43 927.58
AIR PUMP Pc 2 0.07778 2.07778 446.43 927.58
WOOD GLUE Gallon 0.1 0.00556 0.10556 982.14 103.67
GLASS GLUE Gallon 0.1 0.00556 0.10556 1,219.42 128.72
Aquarium WOOD VARNISH
AQUARIUM DECORATION
Gallon
Pc
0.25
1
0.01111
0.03889
0.26111
1.03889
451.79
714.29
117.97
742.06
PEBBLE ROCKS Pack (1kg) 2 0.07778 2.07778 44.64 92.76
AQUARIUM MARBLES Pack 3 0.12222 3.12222 44.64 139.38
PLASTIC PLANTS Pc 6 0.23889 6.23889 66.96 417.78
SAND PAPER Ream (10pcs) 1 0.03889 1.03889 104.60 108.67
THINNER Pc 0.1 0.00556 0.10556 63.78 6.73
WOOD TREATMENT Pc 0.1 0.00556 0.10556 283.48 29.92
SCREW NAILS Per Kilo 0.1 0.00556 0.10556 12.50 1.32
3,744.14
AQUATIQUE
Initial Cost of the Project
Pre-operating Period (Php)
CAPITAL EXPENDITURE
Office Equipment and Furnitures 173,365.18
Office Furnitures 71,316.07
Production Equipment 19,410.13
Delivery equipment 111,607.14
Leasehold Improvements 10,000.00
TOTAL 385,698.52
PRE-OPERATING MANAGEMENT
Permits and Licenses 19,093.00
TOTAL 19,093.00
INITIAL WORKING CAPITAL
Cash 156,226.16
Raw Materials Direct, Inventory 20,792.86
Other Material Supplies 28,007.04
Office Supplies 16,221.25
Prepaid Rent and Security Deposit 40,000.00
Creditable Input VAT 53,931.94
TOTAL 315,179.24
PRE-OPERATING EXPENDITURE
Janitor and Safety Supplies 31,277.68
Uniform 8,303.57
Advertising 2,611.61
Other Office Equipment 27,312.05
Other Tools and Equipment 6,060.04
Other Office Furniture 4,464.29
TOTAL 80,029.24
TOTAL INITIAL COST OF THE PROJECT 800,000.00
AQUATIQUE
Balance Sheet
Assets
Current Assets
Cash 156,226.16
Raw Materials Direct, Inventory 20,792.86
Other Material Supplies 28,007.04
Creditable Input Vat 53,931.94
Office Supplies 16,221.25
Security Deposit and Prepaid Rent 40,000.00
Total Current Assets 315,179.24
Non Current Assets
Property, Plant and Equipment
Office Equipment 173,365.18
Office Furniture 71,316.07
Production Equipment 19,410.13
Selling and Delivery Equipment 111,607.14
Leasehold Improvements 10,000.00
Total Non Current Assets 385,698.52
Total Assets 700,877.76
Liabilities and Partner’s Equity

Partner’s Equity
Partnership, Capital 700,877.76
Total Partner’s Equity 700,877.76
Total Liablities and Partner’s Equity 700,877.76

AQUATIQUE
Statement of Cash Flow
Cash Flow from Operating Activties
Payment to Material Supplier(Direct) (20,792.86)
Payment for Other Material Supplies (28,007.04)
Payment for Advertisement (2,611.61)
Payments for Safety/ Janitorial Supplies (31,277.68)
Payments for Uniform (8,303.57)
Payments for Rent, Prepaid Rent & Security Deposit (40,000.00)
Payments for Office Supplies (16,221.25)
Payments for Permits and Licenses (19,093.00)
Payments for Other Tools and Equipment (6,060.04)
Payments for Other Office Equipment and Furniture (27,312.05)
Payments for Other Office Furniture (4,464.29)
Payment for Input VAT on Goods other than Capital Goods (17,406.05)
Net Cash Used/Provided by Operating Activities (221,549.43)
Purchase of Office Equipment (173,365.18)
Purchase of Office Furniture (71,316.07)
Purchase of Production Equipment (19,410.13)
Purchase of Selling Equipment (111,607.14)
Cost of Leasehold Improvements (10,000.00)
Payment of Input VAT from Capital Goods (36,525.89)
Net Cash Used by Investing Activities (422,224.41)
Cash Flow from Financing Activties
Cash Received as Investment by Maureen Jamaica C. Rich 200,000.00
Cash Received as Investment by Wynzen Adam E. Samson 200,000.00
Cash Received as Investment by Aldrian A. Marzan 200,000.00
Cash Received as Investment by Edwad Erwin Tabirara 200,000.00
Net Cash provided from Financing Activities 800,000.00
Net Increase (Decrease) in Cash 156,226.16
Cash Balance at the Beginning of the Period -
Cash Balance at the End of the Period 156,226.16
AQUATIQUE
Income Statement
REVENUES
Sales -
Pre-operating Expenses
Advertising Expenses (2,611.61)
Uniform (8,303.57)
Licences and Permits (19,093.00)
Janitorial and Safety Supplies (31,277.68)
Other Office Equipment (27,312.05)
Other Tools and Equipment (6,060.04)
Other Office Furniture (4,464.29)
Initial Operating Loss (99,122.24)
AQUATIQUE
Income Statement
For the year ended Year1, Year2, Year3, Year4, Year5)
SCHEDULE 1
Year 1 Year 2 Year 3 Year 4 Year 5 Schedule
VATABLE Sales 3,560,000.00 4,000,000.00 4,488,000.00 4,896,000.00 5,474,560.00
Output VAT from Sales 381,428.57 428,571.43 480,857.14 524,571.43 586,560.00
NET SALES 3,178,571.43 3,571,428.57 4,007,142.86 4,371,428.57 4,888,000.00 1.1
TOTAL 3,178,571.43 3,571,428.57 4,007,142.86 4,371,428.57 4,888,000.00
Less: COGS 2,078,635.04 2,246,427.18 2,489,546.98 2,620,761.43 2,828,729.21 1.2
GROSS PROFIT/INCOME 1,099,936.39 1,325,001.39 1,517,595.87 1,750,667.14 2,059,270.79
Less: Operating Expenses
Salaries Expense 585,936.00 585,936.00 644,529.60 644,535.60 676,762.08 9
Employee's Benefits 69,298.20 73,617.60 80,359.62 80,359.62 84,377.60 9.4
SSS/PHIC/HDMF Contributions Employer's Share 52,347.42 52,347.42 56,688.28 56,688.28 58,458.60 9.3
Safety Supplies 24,285.71 24,285.71 25,266.86 27,200.00 27,200.00 12
Uniform Supplies 8,303.57 8,469.64 8,871.27 9,996.20 10,196.12 14
Other Office Equipment and Furniture 31,776.34 - - - - 7.1
Advertisement Expenses 2,611.61 2,663.84 2,717.12 2,771.18 2,826.31 15
Depreciation Expense-Office Equipt&F&F 25,809.41 25,809.41 25,809.41 25,809.41 25,809.41 7
Depreciation Expense-Delivery Equipment 6,696.43 6,696.43 6,696.43 6,696.43 6,696.43 7
Repairs and Maintenance - 5,000.00 10,000.00 15,000.00 20,000.00 8
Office Supplies expense 19,690.56 26,241.78 32,956.60 22,755.69 25,998.86 6
Permits and Licenses 19,093.00 100,750.00 111,750.00 123,950.00 134,150.00 13
CSR Expenses 3,650.00 3,650.00 3,650.00 3,650.00 3,650.00 8
Communication Expense 10,714.29 10,714.29 10,714.29 10,714.29 10,714.29 8
Security Agency Fee 223,080.00 223,080.00 223,080.00 223,080.00 223,080.00
Delivery-Gas Expense 3,954.27 4,033.35 4,114.02 4,196.30 4,280.23 16
1,087,246.80 1,153,295.47 1,247,203.48 1,257,402.99 1,314,199.92 1.3
OPERATING INCOME 12,689.59 171,705.93 270,392.39 493,264.15 745,070.87
NET INCOME BEFORE TAX 12,689.59 171,705.93 270,392.39 493,264.15 745,070.87
TAXABLE INCOME
Less:Provision for Income Tax 3,806.88 51,511.78 81,117.72 147,979.24 223,521.26
Net Income After tax 8,882.71 120,194.15 189,274.67 345,284.90 521,549.61
AQUATIQUE
Statement of Financial Position
For the year ended December 31 Year1, Year2, Year3, Year4, Year5)
ASSET Year 1 Year 2 Year 3 Year 4 Year 5 Schedule
CURRENT ASSETS
Cash 438,108.40 455,439.89 467,751.89 487,781.98 516,847.97 3
Raw Materials, Direct 20,792.86 21,208.71 21,632.93 22,065.57 22,506.79 4
Other Material Supplies 28,007.04 28,903.27 29,481.33 30,071.00 30,672.40 4
Finished Goods Invty. 23,355.45 22,455.27 22,633.87 21,833.00 21,758.89 5
Office Supplies 7,823.88 8,878.72 2,921.67 2,269.05 3,006.48 6
TOTAL CURRENT ASSET: 518,087.62 536,885.87 544,421.69 564,020.61 594,792.52
NON CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT
Office equipt. And Furnitures 244,681.25 244,681.25 244,681.25 244,681.25 244,681.25
Less:Accumulated Depreciation 25,809.41 51,618.82 77,428.23 103,237.63 129,047.04
Office equipt. And Furnitures(net) 218,871.84 193,062.43 167,253.02 141,443.62 115,634.21 7
Delivery equipment 111,607.14 111,607.14 111,607.14 111,607.14 111,607.14
Delivery equipment(net) 104,910.71 98,214.29 91,517.86 84,821.43 78,125.00 7
Leasehold Improvements 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Less: Accumulated Amortization 1,000.00 2,000.00 3,000.00 4,000.00 5,000.00
Leasehold Improvement(net) 9,000.00 8,000.00 7,000.00 6,000.00 5,000.00 7
Production Equipment 19,410.13 19,410.13 19,410.13 19,410.13 19,410.13
Production Equipment(net) 17,105.17 14,800.22 12,495.27 10,190.32 7,885.36 7
PROPERTY, PLANT AND EQUIPMENT, NET: 349,887.73 314,076.94 278,266.15 242,455.36 206,644.57
Security Deposit 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 8
Total Non-Current Assets 369,887.73 334,076.94 298,266.15 262,455.36 226,644.57
TOTAL ASSETS 887,975.35 870,962.81 842,687.84 826,475.97 821,437.10
LIABILITIES
CURRENT LIABILITIES
SALARIES PAYABLE 46,522.32 46,522.32 51,214.51 51,214.51 53,812.59 9
SSS/PHIC/HDMF EE&ER CONTRIBUTION PAYABLE 17,801.48 17,801.48 19,404.85 19,404.85 20,182.48 9.1
INCOME TAX PAYABLE 951.72 12,877.94 20,279.43 36,994.81 55,880.32 10
VAT PAYABLE 13,817.12 20,667.69 23,348.99 25,708.52 29,112.58 10
TOTAL LIABILITIES 79,092.64 97,869.44 114,247.79 133,322.69 158,987.97

TOTAL EQUITY 808,882.71 773,093.37 728,440.05 693,153.28 662,449.13 2
TOTAL LIABILITIES and EQUITY: 887,975.35 870,962.81 842,687.84 826,475.97 821,437.10
AQUATIQUE
Statement of Cash Flow
For the year ended December 31 Year 1, Year 2, Year 3, Year 4, Year 5)
SCHEDULE 3
CASH FLOW FROM OPERATING ACTIVITIES YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Net Income 8,882.71 120,194.15 189,274.67 345,284.90 521,549.61
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation on Equipment and Furniture 35,810.79 35,810.79 35,810.79 35,810.79 35,810.79
(Increase)Decrease in Current Assets:

Raw Materials, Direct (20,792.86) (415.86) (424.21) (432.64) (441.21)
Other Material Supplies (28,007.04) (896.23) (578.06) (589.67) (601.40)
Finished Goods Invty. (23,355.45) 900.18 (178.60) 800.86 74.12
Office Supplies (7,823.88) (1,054.84) 5,957.05 652.62 (737.43)
(Increase)Decrease in NON Current Assets:
Security Deposit (20,000.00)
Increase(Decrease) in Current Liabilities:
SALARIES PAYABLE 46,522.32 - 4,692.19 - 2,598.08
SSS/PHIC/HDMF EE&ER CONTRIBUTION PAYABLE 17,801.48 - 1,603.37 - 777.63
INCOME TAX PAYABLE 951.72 11,926.23 7,401.48 16,715.38 18,885.50
VAT PAYABLE 13,817.12 6,850.57 2,681.30 2,359.52 3,404.06
Net Cash Provided by Operating Activities 23,806.91 173,314.98 246,239.99 400,601.77 581,319.74
CASH FLOW FROM INVESTING ACTIVITIES

Purchase of Production Equipment (19,410.13) -
Purchase of Office Equipment (173,365.18)
Purchase of Office Furniture (71,316.07)
Construction Cost of Leasehold Improvements (10,000.00)
Purchase of Delivery/Selling Equipment (111,607.14)
Net Cash Used by Investing Activities (385,698.52) - - - -
CASH FLOW FROM FINANCING ACTIVITIES

Capital Investment from Partners 800,000.00
Cash Withdrawal by Partners - (155,983.49) (233,927.99) (380,571.68) (552,253.76)
Net Cash Used by Financing Activities 800,000.00 (155,983.49) (233,927.99) (380,571.68) (552,253.76)
Increase/(Decrease) in Cashflow 438,108.40 17,331.50 12,312.00 20,030.09 29,065.99
Add: Cash Beginning Balance 438,108.40 455,439.89 467,751.89 487,781.98
ENDING CASH BALANCE 438,108.40 455,439.89 467,751.89 487,781.98 516,847.97
SALES BREAKDOWN
SCHEDULE 1.1
YEAR 1
Finished
Ending Cost Per Unit Cost of Goods Cost of Sales Cost of Sales from Mark up on Selling Price
Product Goods Production Sales (unit) Materials Direct Labor Factory Overhead Cost Per Unit Selling Price Sales per Year
INVTY Last Year Sold Beginning Inv. COGM Cost with VAT
Beginning
AQUARIUM 0 180 178 2 2,700.8 2,697.07 6,279.90 11,677.7 - 2,078,635.04 - 2,078,635.04 52.92% 17,857.14 20,000.00 3,178,571.43
TOTAL 0 180 178 2 2,700.8 2,697.1 6,279.9 11,677.7 - 2,078,635.04 - 2,078,635.04 0.53 17,857.14 20,000.00 3,178,571.43
YEAR 2
Finished
Ending Cost Per Unit Cost of Goods Cost of Sales Cost of Sales from Mark up on Selling Price with
Product Goods Production Sales (unit) Material Direct Labor Factory Overhead Cost Per Unit Selling Price Sales per Year
INVTY Last Year Sold Beginning Inv. COGM Cost VAT
Beginning
AQUARIUM 2 200 200 2 2,682.79 2,427.36 6,117.48 11,227.6 11,677.72 2,246,427.18 23,355.45 2,223,071.73 59.05% 17,857.14 20,000.00 3,571,428.57
TOTAL 2 200 200 2 2,682.8 2,427.4 6,117.5 11,227.6 11,677.7 2,246,427.18 23,355.45 2,223,071.73 0.59 17,857.14 20,000.00 3,571,428.57
YEAR 3
Finished
Goods Production Sales (unit) Material Direct Labor Factory Overhead Cost Per Unit Selling Price Sales per Year
Beginning
AQUARIUM 2 220 220 2 2,860.13 2,427.36 6,029.45 11,316.9 11,227.63 2,489,546.98 22,455.27 2,467,091.71 60.95% 18,214.29 20,400.00 4,007,142.86
TOTAL 2 220 220 2 2,860.1 2,427.4 6,029.4 11,316.9 11,227.6 2,489,546.98 22,455.27 2,467,091.71 0.61 18,214.29 20,400.00 4,007,142.86
YEAR 4
Finished
Beginning
AQUARIUM 2 240 240 2 2,779.38 2,225.12 5,912.01 10,916.5 11,316.93 2,620,761.43 22,633.87 2,598,127.57 66.85% 18,214.29 20,400.00 4,371,428.57
TOTAL 2 240 240 2 2,779.4 2,225.1 5,912.0 10,916.5 11,316.9 2,620,761.43 22,633.87 2,598,127.57 0.67 18,214.29 20,400.00 4,371,428.57
YEAR 5
Finished
Beginning
AQUARIUM 2 260 260 2 2,843.69 2,156.65 5,879.11 10,879.4 10,916.50 2,828,729.21 21,833.00 2,806,896.21 72.80% 18,800.00 21,056.00 4,888,000.00
TOTAL 2 260 260 2 2,843.7 2,156.7 5,879.1 10,879.4 10,916.5 2,828,729.21 21,833.00 2,806,896.21 0.73 18,800.00 21,056.00 4,888,000.00
AQUATIQUE
STATEMENT OF CHANGES IN EQUITY
For the year ended Year1, Year2, Year3, Year4, Year5)
SCHEDULE 2
1st Year Operation 0.25 0.25 0.25 0.25 1.00
Maureen Jamaica C. Wynzen Adam E. Edwad Erwin
Aldrian A. Marzan Partnership Capital
Rich Samson Tabirara
Partner's Capital Beginning 200,000.00 200,000.00 200,000.00 200,000.00 800,000.00
Profit (Loss) 2,220.68 2,220.68 2,220.68 2,220.68 8,882.71
Partner's Withdrawals - - - - -
Partner's Ending Capital 202,220.68 202,220.68 202,220.68 202,220.68 808,882.71
2nd Year of Operation 0.25 0.25 0.25 0.25

Profit (Loss) 30,048.54 30,048.54 30,048.54 30,048.54 120,194.15
Partner's Withdrawals (38,995.87) (38,995.87) (38,995.87) (38,995.87) (155,983.49)
3rd Year of Operation 0.25 0.25 0.25 0.25

Profit (Loss) 47,318.67 47,318.67 47,318.67 47,318.67 189,274.67
4th Year of Operation 0.25 0.25 0.25 0.25

Profit (Loss) 86,321.23 86,321.23 86,321.23 86,321.23 345,284.90
5th Year of Operation 0.25 0.25 0.25 0.25

Profit (Loss) 130,387.40 130,387.40 130,387.40 130,387.40 521,549.61
AQUATIQUE
Operating Expenses
For the year Ended December 31 Year 1, Year 2, Year 3, Year 4, Year 5
SCHEDULE 1.3
Selling and General Admin Expenses: Year 1 Year 2 Year 3 Year 4 Year 5 Schedule
Salaries Expense 585,936.00 585,936.00 644,529.60 644,535.60 676,762.08 9
SSS/PHIC/HDMF Contributions Employer's Share 52,347.42 52,347.42 56,688.28 56,688.28 58,458.60 9.3
Safety Supplies 24,285.71 24,285.71 25,266.86 27,200.00 27,200.00 12
Uniform Supplies 8,303.57 8,469.64 8,871.27 9,996.20 10,196.12 14
Other Office Equipment and Furniture 31,776.34 - - - - 7.1
Advertisement Expenses 2,611.61 2,663.84 2,717.12 2,771.18 2,826.31 15
Depreciation Expense-Office Equipt&F&F 25,809.41 25,809.41 25,809.41 25,809.41 25,809.41 7
Depreciation Expense-Delivery Equipment 6,696.43 6,696.43 6,696.43 6,696.43 6,696.43 7
Repairs and Maintenance - 5,000.00 10,000.00 15,000.00 20,000.00 8
Office Supplies expense 19,690.56 26,241.78 32,956.60 22,755.69 25,998.86 6
Permits and Licenses 19,093.00 100,750.00 111,750.00 123,950.00 134,150.00 13
CSR Expenses 3,650.00 3,650.00 3,650.00 3,650.00 3,650.00 8
Communication Expense 10,714.29 10,714.29 10,714.29 10,714.29 10,714.29 8
Security Agency Fee 223,080.00 223,080.00 223,080.00 223,080.00 223,080.00
Delivery-Gas Expense 3,954.27 4,033.35 4,114.02 4,196.30 4,280.23 16
TOTAL OPERATING EXPENSES 1,087,246.80 1,153,295.47 1,247,203.48 1,257,402.99 1,314,199.92
AQUATIQUE
Cost of Goods Sold
For the year ended December 31 Year1, Year2, Year3, Year4, Year5)
SCHEDULE 1.2
Year 1 Year 2 Year 3 Year 4 Year 5 Schedule

Raw materials direct, beg 20,792.86 11,642.86 21,208.71 21,632.93 22,065.57 4
Add:Net Cost of Raw Materials Purchased: 486,135.71 546,124.39 629,652.00 667,483.54 739,799.44 4
Raw Materials Available for use 506,928.57 557,767.25 650,860.71 689,116.46 761,865.01
Less:Raw Materials Ending 20,792.86 21,208.71 21,632.93 22,065.57 22,506.79 4
Direct Material Used 486,135.71 536,558.54 629,227.79 667,050.89 739,358.22
Direct Labor 485,472.00 485,472.00 534,019.20 534,028.20 560,729.16
Manufacturing Overhead
Salaries Expense-Indirect Labor 46,522.32 46,522.32 51,214.51 51,214.51 53,812.59 9
SSS/PHIC/HDMF Employer's Share 75,357.96 75,357.96 82,625.44 82,625.44 86,405.89 9.3
Other Material Supplies 673,945.51 764,111.85 847,600.23 935,360.22 1,033,982.23 4
Utilities Expenses 121,531.16 123,743.38 125,999.85 128,301.44 130,649.07 11
Janitorial Supplies 10,746.43 12,996.80 11,180.58 13,521.88 11,632.29 12
Amortization Expense-Leasehold Improvement 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 7
Rent Expense 120,000.00 120,000.00 120,000.00 120,000.00 120,000.00 8
Other Tools Equipment 6,060.04 - - - - 7.1
Depreciation-Production Equipment 2,304.95 2,304.95 2,304.95 2,304.95 2,304.95 7
Manufacturing Overhead 1,130,382.77 1,223,496.46 1,326,478.60 1,418,881.48 1,528,567.71
TOTAL MANUFACTURING COST: 2,101,990.49 2,245,527.00 2,489,725.58 2,619,960.57 2,828,655.09
COST OF GOODS MANUFACTURED 2,101,990.49 2,245,527.00 2,489,725.58 2,619,960.57 2,828,655.09
ADD: Finished Goods Beginning 23,355.45 22,455.27 22,633.87 21,833.00
GOODS AVAILABE FOR SALE 2,101,990.49 2,268,882.45 2,512,180.85 2,642,594.44 2,850,488.10
Less: Finished Goods, End 23,355.45 22,455.27 22,633.87 21,833.00 21,758.89 5
COST OF Goods Sold 2,078,635.04 2,246,427.18 2,489,546.98 2,620,761.43 2,828,729.21
MATERIALS
SCHEDULE 4
YEAR 1
MATERIALS USED BEFORE MATERIALS USED AFTER
NET OF VAT BEGINNING INVENTORY PURCHASES ALLOWANCES 4% ENDING INVENTORY
PRICE WITH UNITS OF ALLOWANCES ALLOWANCES
ITEM PER UNIT
VAT MEASURE
COST
QTY AMT QTY AMT QTY AMT QTY AMT QTY AMT QTY AMT
DIRECT MATERIALS
GMELINA 800.00 Pc 714.29 8 5,714.29 187 133,571.43 180 128,571.43 187 133,571.43 7 5,000.00 8 5,714.29
FIBER GLASS 600.00 Pc 535.71 8 4,285.71 187 100,178.57 180 96,428.57 187 100,178.57 7 3,750.00 8 4,285.71
TOP GLASS 1,000.00 Pc 892.86 8 7,142.86 187 166,964.29 180 160,714.29 187 166,964.29 7 6,250.00 8 7,142.86
WATERPROOF LED STRIP 396.00 Pc 353.57 8 2,828.57 187 66,117.86 180 63,642.86 187 66,117.86 7 2,475.00 8 2,828.57
RUBBER MAT 40.00 Pc 35.71 4 142.86 94 3,357.14 90 3,214.29 94 3,357.14 4 142.86 4 142.86
WINDOW SEALING FOAM 190.00 Pc 169.64 4 678.57 94 15,946.43 90 15,267.86 94 15,946.43 4 678.57 4 678.57
TOTAL 20,792.86 486,135.7 467,839.29 486,135.71 18,296.43 20,792.86
OTHER MATERIALS
UNDER GRAVEL FILTER 500.00 Pc 446.43 15 6,696.43 374 166,964.29 360 160,714.29 374 166,964.29 14 6,250.00 15 6,696.43
AIR PUMP 500.00 Pc 446.43 15 6,696.43 374 166,964.29 360 160,714.29 374 166,964.29 14 6,250.00 15 6,696.43
WOOD GLUE 1,100.00 Gallon 982.14 1 982.14 19 18,660.71 18 17,678.57 19 18,660.71 1 982.14 1 982.14
GLASS GLUE 1,365.75 Gallon 1,219.42 1 1,219.42 19 23,168.97 18 21,949.55 19 23,168.97 1 1,219.42 1 1,219.42
WOOD VARNISH 506.00 Gallon 451.79 2 903.57 47 21,233.93 45 20,330.36 47 21,233.93 2 903.57 2 903.57
AQUARIUM DECORATION 800.00 Pc 714.29 8 5,714.29 187 133,571.43 180 128,571.43 187 133,571.43 7 5,000.00 8 5,714.29
PEBBLE ROCKS 50.00 Pack (1kg) 44.64 15 669.64 374 16,696.43 360 16,071.43 374 16,696.43 14 625.00 15 669.64
AQUARIUM MARBLES 50.00 Pack 44.64 22 982.14 562 25,089.29 540 24,107.14 562 25,089.29 22 982.14 22 982.14
PLASTIC PLANTS 75.00 Pc 66.96 44 2,946.43 1123 75,200.89 1080 72,321.43 1123 75,200.89 43 2,879.46 44 2,946.43
SAND PAPER 117.15 Ream (10pcs) 104.60 8 836.79 187 19,559.87 180 18,827.68 187 19,559.87 7 732.19 8 836.79
THINNER 71.43 Pc 63.78 1 63.78 19 1,211.76 18 1,147.98 19 1,211.76 1 63.78 1 63.78
WOOD TREATMENT 317.50 Pc 283.48 1 283.48 19 5,386.16 18 5,102.68 19 5,386.16 1 283.48 1 283.48
SCREW NAILS 14.00 Per Kilo 12.50 1 12.50 19 237.50 18 225.00 19 237.50 1 12.50 1 12.50
TOTAL 28,007.04 673,945.51 647,761.82 673,945.51 26,183.69 28,007.04

Grand Total 48,799.89 1,160,081.22 1,115,601.11 1,160,081.22 44,480.12 48,799.89
MATERIALS YEAR 2
NET OF VAT BEGINNING INVENTORY PURCHASES ALLOWANCES 3% & 1% ENDING INVENTORY
UNITS OF ALLOWANCES ALLOWANCES
ITEM PRICE WITH VAT PER UNIT
MEASURE
COST
DIRECT MATERIALS
GMELINA 816.00 Pc 728.57 8 5,714.29 206 150,085.71 200 145,600.00 206.00 149,971.43 6 4,371.43 8.00 5,828.57
FIBER GLASS 612.00 Pc 546.43 8 4,285.71 206 112,564.29 200 109,200.00 206.00 112,478.57 6 3,278.57 8.00 4,371.43
TOP GLASS 1,020.00 Pc 910.71 8 142.86 206 187,607.14 200 175,000.00 206.00 180,464.29 6 5,464.29 8.00 7,285.71
WATERPROOF LED STRIP 403.92 Pc 360.64 8 678.57 206 74,292.43 200 69,922.00 206.00 72,085.86 6 2,163.86 8.00 2,885.14
RUBBER MAT 40.80 Pc 36.43 4 142.86 103 3,752.14 100 3,640.00 103.00 3,749.29 3 109.29 4.00 145.71
WINDOW SEALING FOAM 193.80 Pc 173.04 4 678.57 103 17,822.68 100 17,290.00 103.00 17,809.11 3 519.11 4.00 692.14
TOTAL 11,642.86 546,124.39 520,652.00 536,558.54 15,906.54 21,208.71
OTHER MATERIAL SUPPLIES
UNDER GRAVEL FILTER 516.000 Pc 460.714 15 6,696.43 412 189,814.29 400 184,071.43 412.00 189,600.00 12 5,528.57 15.00 6,910.71
AIR PUMP 516.000 Pc 460.714 15 6,696.43 412 189,814.29 400 184,071.43 412.00 189,600.00 12 5,528.57 15.00 6,910.71
WOOD GLUE 1,135.200 Gallon 1,013.571 1 982.14 21 21,285.00 20 20,240.00 21.00 21,253.57 1 1,013.57 1.00 1,013.57
GLASS GLUE 1,409.450 Gallon 1,258.438 1 1,219.42 21 26,427.19 20 25,129.73 21.00 26,388.17 1 1,258.44 1.00 1,258.44
WOOD VARNISH 522.190 Gallon 466.241 2 903.57 51 23,778.29 50 23,283.14 51.00 23,749.38 1 466.24 2.00 932.48
AQUARIUM DECORATION 825.600 Pc 737.143 8 5,714.29 206 151,851.43 200 147,245.71 206.00 151,668.57 6 4,422.86 8.00 5,897.14
PEBBLE ROCKS 51.600 Pack (1kg) 46.071 15 669.64 404 18,612.86 400 18,407.14 404.00 18,591.43 4 184.29 15.00 691.07
AQUARIUM MARBLES 51.600 Pack 46.071 22 982.14 618 28,472.14 600 27,611.43 618.00 28,440.71 18 829.29 22.00 1,013.57
PLASTIC PLANTS 77.400 Pc 69.107 44 2,946.43 1236 85,416.43 1200 82,834.29 1,236.00 85,322.14 36 2,487.86 44.00 3,040.71
SAND PAPER 120.900 Ream (10pcs) 107.946 8 836.79 202 21,805.18 200 21,562.50 202.00 21,778.39 2 215.89 8.00 863.57
THINNER 73.720 Pc 65.821 1 63.78 20 1,316.43 20 1,314.38 20.00 1,314.38 0 - 1.00 65.82
WOOD TREATMENT 327.660 Pc 292.554 1 283.48 21 6,143.63 20 5,842.00 21.00 6,134.55 1 292.55 1.00 292.55
SCREW NAILS 14.450 Per Kilo 12.902 1 12.50 21 270.94 20 257.63 21.00 270.54 1 12.90 1.00 12.90
TOTAL 28,007.04 765,008.08 741,870.82 764,111.85 22,241.03 28,903.27

GRAND TOTAL 39,649.89 1,311,132.47 1,262,522.82 1,300,670.38 38,147.56 50,111.98
MATERIALS YEAR 3
NET OF VAT BEGINNING INVENTORY PURCHASES ALLOWANCES 2% & 1% ENDING INVENTORY
PRICE UNITS OF ALLOWANCES ALLOWANCES
ITEM PER UNIT
WITH VAT MEASURE
COST
DIRECT MATERIALS
GMELINA 832.32 Pc 743.14 8.00 5,828.57 224.00 166,464.0 220 163,374.86 224.00 166,347.43 4 2,972.6 8.00 5,945.14
FIBER GLASS 624.24 Pc 557.36 8.00 4,371.43 224.00 124,848.0 220 122,531.14 224.00 124,760.57 4 2,229.4 8.00 4,458.86
TOP GLASS 1,040.40 Pc 928.93 8.00 7,285.71 224.00 208,080.0 220 204,218.57 224.00 207,934.29 4 3,715.7 8.00 7,431.43
WATERPROOF LED STRIP 412.00 Pc 367.86 8.00 2,885.14 224.00 82,400.0 220 80,870.86 224.00 82,342.29 4 1,471.4 8.00 2,942.86
RUBBER MAT 41.62 Pc 37.16 4.00 145.71 224.00 8,324.0 220 8,172.43 224.00 8,321.07 4 148.6 4.00 148.64
WINDOW SEALING FOAM 197.68 Pc 176.50 4.00 692.14 224.00 39,536.0 220 38,816.14 224.00 39,522.14 4 706.0 4.00 706.00
Total 21,208.71 629,652.0 617,984 629,227.8 11,243.79 21,632.93

UNDER GRAVEL FILTER 526.32 Pc 469.93 15.00 6,910.71 449.00 210,997.93 440 206,630.36 449.00 210,859.71 9 4,229.4 15.00 7,048.93
AIR PUMP 526.32 Pc 469.93 15.00 6,910.71 449.00 210,997.93 440 206,630.36 449.00 210,859.71 9 4,229.4 15.00 7,048.93
WOOD GLUE 1,157.90 Gallon 1,033.84 1.00 1,013.57 22.00 22,744.46 22 22,724.20 22.00 22,724.20 0 - 1.00 1,033.84
GLASS GLUE 1,437.64 Gallon 1,283.61 1.00 1,258.44 22.00 28,239.36 22 28,214.19 22.00 28,214.19 0 - 1.00 1,283.61
WOOD VARNISH 532.63 Gallon 475.56 2.00 932.48 56.00 26,631.50 55 26,137.29 56.00 26,612.86 1 475.6 2.00 951.13
AQUARIUM DECORATION 842.11 Pc 751.88 8.00 5,897.14 224.00 168,422.00 220 165,296.54 224.00 168,304.07 4 3,007.5 8.00 6,015.07
PEBBLE ROCKS 52.63 Pack (1kg) 46.99 15.00 691.07 444.00 20,864.04 440 20,662.28 444.00 20,850.24 4 188.0 15.00 704.87
AQUARIUM MARBLES 52.63 Pack 46.99 22.00 1,013.57 673.00 31,624.99 660 30,993.88 673.00 31,604.76 13 610.9 22.00 1,033.80
PLASTIC PLANTS 78.95 Pc 70.49 44.00 3,040.71 1,346.00 94,880.98 1320 92,987.32 1,346.00 94,820.09 26 1,832.8 44.00 3,101.61
SAND PAPER 123.32 Ream (10pcs) 110.11 8.00 863.57 222.00 24,443.79 220 24,206.29 222.00 24,426.50 2 220.2 8.00 880.86
THINNER 75.19 Pc 67.13 1.00 65.82 22.00 1,476.95 22 1,475.63 22.00 1,475.63 0 - 1.00 67.13
WOOD TREATMENT 334.21 Pc 298.40 1.00 292.55 22.00 6,564.84 22 6,558.99 22.00 6,558.99 0 - 1.00 298.40
SCREW NAILS 14.74 Per Kilo 13.16 1.00 12.90 22.00 289.54 22 289.28 22.00 289.28 0 - 1.00 13.16
Total 28,903.27 848,178.29 832,806.59 847,600.23 14,793.64 29,481.33

Grand Total 50,112.0 1,477,830.3 1,450,791 1,476,828.0 26,037.43 51,114.26
MATERIALS YEAR 4
BEGINNING INVENTORY PURCHASES ALLOWANCES 1% ENDING INVENTORY
NET OF ALLOWANCES ALLOWANCES
PRICE UNITS OF
ITEM VAT PER
WITH VAT MEASURE
UNIT COST
DIRECT MATERIALS
GMELINA 848.97 Pc 758.01 8.00 5,945.14 242.00 183,438.16 240 181,803.21 242.00 183,319.23 2 1,516.02 8.00 6,064.07
FIBER GLASS 636.72 Pc 568.50 8.00 4,458.86 242.00 137,577.00 240 136,350.86 242.00 137,487.86 2 1,137.00 8.00 4,548.00
TOP GLASS 1,061.21 Pc 947.51 8.00 7,431.43 242.00 229,297.16 240 227,253.50 242.00 229,148.52 2 1,895.02 8.00 7,580.07
WATERPROOF LED STRIP 420.24 Pc 375.21 8.00 2,942.86 242.00 90,801.86 240 89,992.57 242.00 90,743.00 2 750.43 8.00 3,001.71
RUBBER MAT 42.45 Pc 37.90 4.00 148.64 121.00 4,586.12 120 4,545.25 121.00 4,583.15 1 37.90 4.00 151.61
WINDOW SEALING FOAM 201.63 Pc 180.03 4.00 706.00 121.00 21,783.24 120 21,589.11 121.00 21,769.13 1 180.03 4.00 720.11
Total 21,632.93 667,483.54 661,534.5 667,050.9 5,516.39 22,065.57

UNDER GRAVEL FILTER 536.85 Pc 479.33 15.00 7,048.93 485.00 232,475.22 480 229,937.54 485.00 232,334.20 5 2,396.65 15.00 7,189.96
AIR PUMP 536.85 Pc 479.33 15.00 7,048.93 485.00 232,475.22 480 229,937.54 485.00 232,334.20 5 2,396.65 15.00 7,189.96
WOOD GLUE 1,181.06 Gallon 1,054.52 1.00 1,033.84 24.00 25,308.43 24 25,287.75 24.00 25,287.75 0 - 1.00 1,054.52
GLASS GLUE 1,466.39 Gallon 1,309.28 1.00 1,283.61 24.00 31,422.64 24 31,396.97 24.00 31,396.97 0 - 1.00 1,309.28
WOOD VARNISH 543.28 Gallon 485.07 2.00 951.13 61.00 29,589.36 60 29,085.27 61.00 29,570.34 1 485.07 2.00 970.14
AQUARIUM DECORATION 858.95 Pc 766.92 8.00 6,015.07 242.00 185,594.55 240 183,940.43 242.00 185,474.27 2 1,533.84 8.00 6,135.36
PEBBLE ROCKS 53.68 Pack (1kg) 47.93 15.00 704.87 485.00 23,245.36 480 22,991.65 485.00 23,231.29 5 239.64 15.00 718.93
AQUARIUM MARBLES 53.68 Pack 47.93 22.00 1,033.80 727.00 34,844.07 720 34,487.95 727.00 34,823.45 7 335.50 22.00 1,054.43
PLASTIC PLANTS 80.53 Pc 71.90 44.00 3,101.61 1,454.00 104,545.20 1440 103,476.50 1,454.00 104,483.13 14 1,006.63 44.00 3,163.68
SAND PAPER 125.79 Ream (10pcs) 112.31 8.00 880.86 242.00 27,179.63 240 26,937.36 242.00 27,161.98 2 224.63 8.00 898.50
THINNER 76.69 Pc 68.47 1.00 67.13 24.00 1,643.36 24 1,642.02 24.00 1,642.02 0 - 1.00 68.47
WOOD TREATMENT 340.89 Pc 304.37 1.00 298.40 24.00 7,304.79 24 7,298.82 24.00 7,298.82 0 - 1.00 304.37
SCREW NAILS 15.03 Per Kilo 13.42 1.00 13.16 24.00 322.07 24 321.81 24.00 321.81 0 - 1.00 13.42
Total 29,481.33 935,949.89 926,741.62 935,360.22 8,618.61 30,071.00

Grand Total 51,114.26 1603433.43 1,588,276.1 1,602,411.1 14,135.00 52,136.57
MATERIALS YEAR 5
PRICE WITH UNITS OF NET OF VAT BEGINNING INVENTORY PURCHASES ALLOWANCES 1% ENDING INVENTORY
ITEM ALLOWANCES ALLOWANCES
VAT MEASURE PER UNIT COST
DIRECT MATERIALS
GMELINA 865.95 Pc 773.17 8.00 6,064.07 263.00 203,343.62 260 200,902.82 263 203,222.33 3 2,319.51 8.00 6,185.36
FIBER GLASS 649.45 Pc 579.87 8.00 4,548.00 263.00 152,504.78 260 150,674.25 263 152,413.85 3 1,739.60 8.00 4,638.93
TOP GLASS 1,082.43 Pc 966.46 8.00 7,580.07 263.00 254,177.76 260 251,126.82 263 254,026.19 3 2,899.37 8.00 7,731.64
WATERPROOF LED STRIP 428.64 Pc 382.71 8.00 3,001.71 263.00 100,653.86 260 99,445.71 263 100,593.86 3 1,148.14 8.00 3,061.71
RUBBER MAT 43.30 Pc 38.66 4.00 151.61 131.00 5,064.55 130 5,022.86 131 5,061.52 1 38.66 4.00 154.64
WINDOW SEALING FOAM 205.66 Pc 183.63 4.00 720.11 131.00 24,054.88 130 23,856.86 131 24,040.48 1 183.63 4.00 734.50
TOTAL 22,065.57 739,799.44 731,029.32 739,358.22 8,328.90 22,506.79

UNDER GRAVEL FILTER 547.59 Pc 488.92 15.00 7,189.96 525.00 256,682.81 520 254,094.38 525 256,538.97 5 2,444.60 15.00 7,333.79
AIR PUMP 547.59 Pc 488.92 15.00 7,189.96 525.00 256,682.81 520 254,094.38 525 256,538.97 5 2,444.60 15.00 7,333.79
WOOD GLUE 1,204.68 Gallon 1,075.61 1.00 1,054.52 26.00 27,965.79 26 27,944.70 26 27,944.70 0 - 1.00 1,075.61
GLASS GLUE 1,495.72 Gallon 1,335.46 1.00 1,309.28 26.00 34,722.07 26 34,695.88 26 34,695.88 0 - 1.00 1,335.46
WOOD VARNISH 554.15 Gallon 494.78 2.00 970.14 66.00 32,655.27 65 32,141.08 66 32,635.86 1 494.78 2.00 989.55
AQUARIUM DECORATION 876.13 Pc 782.26 8.00 6,135.36 263.00 205,734.10 260 203,264.61 263 205,611.38 3 2,346.78 8.00 6,258.07
PEBBLE ROCKS 54.75 Pack (1kg) 48.88 15.00 718.93 525.00 25,664.06 520 25,405.31 525 25,649.73 5 244.42 15.00 733.26
AQUARIUM MARBLES 54.75 Pack 48.88 22.00 1,054.43 788.00 38,520.54 780 38,108.45 788 38,499.52 8 391.07 22.00 1,075.45
PLASTIC PLANTS 82.14 Pc 73.34 44.00 3,163.68 1,576.00 115,582.71 1560 114,346.04 1576 115,519.46 16 1,173.43 44.00 3,226.93
SAND PAPER 128.31 Ream (10pcs) 114.56 8.00 898.50 263.00 30,129.94 260 29,768.25 263 30,111.94 3 343.69 8.00 916.50
THINNER 78.22 Pc 69.84 1.00 68.47 26.00 1,815.82 26 1,814.46 26 1,814.46 0 - 1.00 69.84
WOOD TREATMENT 347.71 Pc 310.46 1.00 304.37 26.00 8,071.84 26 8,065.75 26 8,065.75 0 - 1.00 310.46
SCREW NAILS 15.33 Per Kilo 13.69 1.00 13.42 26.00 355.88 26 355.61 26 355.61 0 - 1.00 13.69
TOTAL 30,071.00 1,034,583.63 1,024,098.88 1,033,982.23 9,883.36 30,672.40
GRAND TOTAL 52,136.57 1,774,383.07 1,755,128.20 1,773,340.46 18,212.26 53,179.19

Schedule of Finished Goods Inventory
SCHEDULE 5
YEAR 1 YEAR 4
COST OF COST OF
TOTAL TOTAL
ENDING UNITS ENDING UNITS
COST COST
INVENTORY INVENTORY
AQUARIUM 11,677.725 2 23,355.45 10,916.502 2 21,833.00
23,355.45 21,833.00
YEAR 2 YEAR 5
COST OF COST OF
ENDING TOTAL ENDING TOTAL
INVENTORY UNITS COST INVENTORY UNITS COST
AQUARIUM 11,227.635 2 22,455.27 10,879.443 2 21,758.89
22,455.27 21,758.89
YEAR 3
COST OF
TOTAL
ENDING UNITS Note: Ending Invty is composed of 1 Day
COST
INVENTORY of yearly Supply/Production
AQUARIUM 11,316.934 2 22,633.87
22,633.87
SCHEDULE OF OFFICE
SUPPLIES PURCHASES
SCHEDULE 6
ITEM YEAR 1
VATABLE NET OF TOTAL
Quantity Units of NET OF VAT TOTAL TOTAL Units of
PRICE PER Add'l Purchases VAT PRICE AMOUNT (NET
(Preop) Measure PRICE AMT PURCHASES Measure
UNIT PER UNIT OF VAT)
Bond Paper - Short 3 Ream 138.00 123.21 369.64 3 6 Ream 123.21 739.29
Bond Paper - Long 3 Ream 150.00 133.93 401.79 3 6 Ream 133.93 803.57
Bond Paper - A4 2 Ream 160.00 142.86 285.71 2 4 Ream 142.86 571.43
Sales Invoice 12 Booklet 95.00 84.82 1,017.86 0 12 Booklet 84.82 1,017.86
Official Receipt 12 Booklet 100.00 89.29 1,071.43 0 12 Booklet 89.29 1,071.43
Delivery Receipt 12 Booklet 70.00 62.50 750.00 0 12 Booklet 62.50 750.00
Pack (10 Cards Pack (10 Cards
Time Card 5 20.00 17.86 89.29 0 5 17.86 89.29
per pack) per pack)
Carbon Paper 4 Pc 24.11 21.53 86.11 2 6 Pc 21.53 129.16
Calculator 1 Pc 499.00 445.54 445.54 1 2 Pc 445.54 891.07
Small White Board and Cork Board 1 Pc 595.00 531.25 531.25 2 3 Pc 531.25 1,593.75
White Board Marker 2 Pc 34.00 30.36 60.71 2 4 Pc 30.36 121.43
Whiteboard Marker Ink 2 Pc 96.00 85.71 171.43 2 4 Pc 85.71 342.86
Whiteboard Eraser 1 Pc 199.00 177.68 177.68 1 2 Pc 177.68 355.36
Ball Pen 5 Box (12pcs.) 99.96 89.25 446.25 1 6 Box (12pcs.) 89.25 535.50
Correction Tape 3 Pc 58.00 51.79 155.36 3 6 Pc 51.79 310.71
Highlighter 3 Pc 18.00 16.07 48.21 3 6 Pc 16.07 96.43
Paper Clip 2 Box 40.00 35.71 71.43 1 3 Box 35.71 107.14
Binder Clip 2 Box 71.43 63.78 127.55 1 3 Box 63.78 191.33
Stapler 1 Pc 159.75 142.63 142.63 5 6 Pc 142.63 855.80
Staple Wire 3 Box 40.00 35.71 107.14 3 6 Box 35.71 214.29
Pencil 5 Box (12pcs.) 60.00 53.57 267.86 1 6 Box (12pcs.) 53.57 321.43
Eraser 2 Pc 12.75 11.38 22.77 2 4 Pc 11.38 45.54
Sharpener 2 Pc 259.00 231.25 462.50 2 4 Pc 231.25 925.00
Columnar Notebook 2 Pc 64.75 57.81 115.63 2 4 Pc 57.81 231.25
Clipboard 2 Box 35.00 31.25 62.50 1 3 Box 31.25 93.75
Envelope 10 20.00 17.86 178.57 0 10 17.86 178.57
per pack) per pack)
Brown Envelope 12 Pc 3.75 3.35 40.18 1 13 Pc 3.35 43.53
Kraft Coin Envelope 12 Pc 2.75 2.46 29.46 0 12 Pc 2.46 29.46
Folder 12 Pc 3.75 3.35 40.18 2 14 Pc 3.35 46.88
Record Book 5 Pc 290.00 258.93 1,294.64 1 6 Pc 258.93 1,553.57
Fastener 1 Box 99.25 88.62 88.62 1 2 Box 88.62 177.23
Puncher 1 Pc 216.00 192.86 192.86 1 2 Pc 192.86 385.71
Scissor 1 Pc 65.75 58.71 58.71 1 2 Pc 58.71 117.41
Cutter 1 Pc 53.75 47.99 47.99 1 2 Pc 47.99 95.98
Received & Paid Stamp 1 Pc 120.00 107.14 107.14 1 2 Pc 107.14 214.29
Date Stamp 1 Pc 50.75 45.31 45.31 0 1 Pc 45.31 45.31
Stamp Pad with Ink 1 Pc 151.00 134.82 134.82 0 1 Pc 134.82 134.82
Printer Ink 1 Pc 999.75 892.63 892.63 0 1 Pc 892.63 892.63
Sticky Notes 5 Booklet 15.00 13.39 66.96 1 6 Booklet 13.39 80.36
Packaging Tape 5 Pc 24.51 21.88 109.42 2 7 Pc 21.88 153.19
Duct Tape 5 Pc 162.00 144.64 723.21 3 8 Pc 144.64 1,157.14
Tape 5 Pc 19.25 17.19 85.94 4 9 Pc 17.19 154.69
Tape Dispenser 1 Pc 231.00 206.25 206.25 1 2 Pc 206.25 412.50
Key Holder 1 Pack (10pcs.) 78.00 69.64 69.64 1 2 Pack (10pcs.) 69.64 139.29
ID Holder & Lanyard 10 Pc 49.99 44.63 446.34 0 10 Pc 44.63 446.34
Paper Cutter - Long 1 Pc 560.00 500.00 500.00 1 2 Pc 500.00 1,000.00
Adapter 2 Pc 39.75 35.49 70.98 1 3 Pc 35.49 106.47
Extension Wire 2 Pc 550.25 491.29 982.59 1 3 Pc 491.29 1,473.88
Flash drive 2 Pc 599.50 535.27 1,070.54 0 2 Pc 535.27 1,070.54
Trash can 3 Pc 200.00 178.57 535.71 1 4 Pc 178.57 714.29
Bubble Wrap 1 Per Roll 800.00 714.29 714.29 5 6 Per Roll 714.29 4,285.71
TOTAL 16,221.25 27,514.45
Beginning Balance 16,221.25
Supplies Available for Use 27,514.45
Ending Balance 7,823.88
OFFICE SUPPLIES
19,690.56
EXP
NOTE: 1.02%
YEARLY
INFLATION
RATE
YEAR 2 YEAR 3
TOTAL
VATABLE NET OF VATABLE NET OF TOTAL
Units of AMOUNT Units of
Quantity PRICE PER VAT PRICE Quantity PRICE PER VAT PRICE AMOUNT
Measure (NET OF Measure
UNIT PER UNIT UNIT PER UNIT (NET OF VAT)
VAT)
6 Ream 140.76 125.68 754.07 6 Ream 143.58 128.20 769.18
6 Ream 153.00 136.61 819.64 6 Ream 156.06 139.34 836.04
4 Ream 163.20 145.71 582.86 2 Ream 166.46 148.63 297.25
12 Booklet 96.90 86.52 1,038.21 3 Booklet 98.84 88.25 264.75
12 Booklet 102.00 91.07 1,092.86 1 Booklet 104.04 92.89 92.89
12 Booklet 71.40 63.75 765.00 0 Booklet 72.83 65.03 -
5 20.40 18.21 91.07 2 20.81 18.58 37.16
per pack) per pack)
6 Pc 24.59 21.96 131.73 6 Pc 25.08 22.39 134.36
0 Pc 508.98 454.45 - 1 Pc 519.16 463.54 463.54
0 Pc 606.90 541.88 - 1 Pc 619.04 552.71 552.71
4 Pc 34.68 30.96 123.86 4 Pc 35.37 31.58 126.32
4 Pc 97.92 87.43 349.71 4 Pc 99.88 89.18 356.71
1 Pc 202.98 181.23 181.23 1 Pc 207.04 184.86 184.86
6 Box (12pcs.) 101.96 91.04 546.21 6 Box (12pcs.) 104.00 92.86 557.14
6 Pc 59.16 52.82 316.93 1 Pc 60.34 53.88 53.88
6 Pc 18.36 16.39 98.36 6 Pc 18.73 16.72 100.34
3 Box 40.80 36.43 109.29 1 Box 41.62 37.16 37.16
0 Box 72.86 65.05 - 1 Box 74.32 66.36 66.36
1 Pc 162.95 145.49 145.49 1 Pc 166.21 148.40 148.40
6 Box 40.80 36.43 218.57 6 Box 41.62 37.16 222.96
6 Box (12pcs.) 61.20 54.64 327.86 6 Box (12pcs.) 62.42 55.73 334.39
4 Pc 13.01 11.62 46.46 4 Pc 13.27 11.85 47.39
4 Pc 264.18 235.88 943.50 4 Pc 269.46 240.59 962.36
4 Pc 66.05 58.97 235.89 4 Pc 67.37 60.15 240.61
0 Box 35.70 31.88 - 0 Box 36.41 32.51 -
0 20.40 18.21 - 0 20.81 18.58 -
per pack) per pack)
0 Pc 3.83 3.42 - 0 Pc 3.91 3.49 -
0 Pc 2.81 2.51 - 1 Pc 2.87 2.56 2.56
14 Pc 3.83 3.42 47.88 1 Pc 3.91 3.49 3.49
6 Pc 295.80 264.11 1,584.64 6 Pc 301.72 269.39 1,616.36
0 Box 101.24 90.39 - 1 Box 103.26 92.20 92.20
0 Pc 220.32 196.71 - 1 Pc 224.73 200.65 200.65
0 Pc 67.07 59.88 - 1 Pc 68.41 61.08 61.08
2 Pc 54.83 48.96 97.91 2 Pc 55.93 49.94 99.88
0 Pc 122.40 109.29 - 1 Pc 124.85 111.47 111.47
0 Pc 51.77 46.22 - 1 Pc 52.81 47.15 47.15
0 Pc 154.02 137.52 - 2 Pc 157.10 140.27 280.54
0 Pc 1,019.75 910.49 - 1 Pc 1,040.15 928.71 928.71
1 Booklet 15.30 13.66 13.66 1 Booklet 13.66 12.20 12.20
2 Pc 25.00 22.32 44.64 2 Pc 22.32 19.93 39.86
3 Pc 165.24 147.54 442.61 3 Pc 147.54 131.73 395.20
4 Pc 19.64 17.54 70.14 4 Pc 17.53 15.65 62.61
5 Pc 235.62 210.38 1,051.88 5 Pc 210.38 187.84 939.20
6 Pack (10pcs.) 79.56 71.04 426.21 6 Pack (10pcs.) 71.04 63.43 380.57
7 Pc 50.99 45.53 318.69 7 Pc 45.53 40.65 284.56
8 Pc 571.20 510.00 4,080.00 8 Pc 510.00 455.36 3,642.86
0 Pc 40.55 36.21 - 3 Pc 36.20 32.32 96.96
0 Pc 561.26 501.13 - 2 Pc 501.12 447.43 894.86
1 Pc 611.49 545.97 545.97 1 Pc 545.97 487.47 487.47
1 Pc 204.00 182.14 182.14 6 Pc 182.14 162.63 975.75
13 Per Roll 816.00 728.57 9,471.43 13 Per Roll 728.57 650.51 8,456.62
-
27,296.62 26,999.54
Beginning Beginning
7,823.88 8,878.72
Balance Balance
Supplies Available for Use 35,120.50 Supplies Available for Use 35,878.27
Ending Balance 8,878.72 Ending Balance 2,921.67
OFFICE OFFICE
26,241.78 32,956.60
SUPPLIES SUPPLIES
NOTE: 1.02% NOTE: 1.02%
YEARLY YEARLY
INFLATION INFLATION
RATE RATE
YEAR 4 YEAR 5
NET OF TOTAL
VATABLE TOTAL VATABLE NET OF
Units of VAT Units of AMOUNT
Quantity PRICE PER AMOUNT Quantity PRICE PER VAT PRICE
Measure PRICE Measure (NET OF
UNIT (NET OF VAT) UNIT PER UNIT
PER UNIT VAT)
6 Ream 146.45 130.76 784.55 6 Ream 149.38 133.38 800.25
6 Ream 159.18 142.13 852.75 6 Ream 162.36 144.96 869.79
2 Ream 169.79 151.60 303.20 2 Ream 173.19 154.63 309.27
2 Booklet 100.82 90.02 180.04 3 Booklet 102.84 91.82 275.46
0 Booklet 106.12 94.75 - 2 Booklet 108.24 96.64 193.29
2 Booklet 74.29 66.33 132.66 0 Booklet 75.78 67.66 -
Pack (10
Pack (10 Cards
0 21.23 18.96 - 2 Cards per 21.65 19.33 38.66
per pack)
pack)
6 Pc 25.58 22.84 137.04 6 Pc 26.09 23.29 139.77
0 Pc 529.54 472.80 - 2 Pc 540.13 482.26 964.52
0 Pc 631.42 563.77 - 1 Pc 644.05 575.04 575.04
4 Pc 36.08 32.21 128.86 4 Pc 36.80 32.86 131.43
4 Pc 101.88 90.96 363.86 4 Pc 103.92 92.79 371.14
1 Pc 211.18 188.55 188.55 2 Pc 215.40 192.32 384.64
6 Box (12pcs.) 106.08 94.71 568.29 6 Box (12pcs.) 108.20 96.61 579.64
1 Pc 61.55 54.96 54.96 1 Pc 62.78 56.05 56.05
6 Pc 19.10 17.05 102.32 6 Pc 19.48 17.39 104.36
0 Box 42.45 37.90 - 1 Box 43.30 38.66 38.66
0 Box 75.81 67.69 - 1 Box 77.33 69.04 69.04
1 Pc 169.53 151.37 151.37 1 Pc 172.92 154.39 154.39
6 Box 42.45 37.90 227.41 6 Box 43.30 38.66 231.96
6 Box (12pcs.) 63.67 56.85 341.09 6 Box (12pcs.) 64.94 57.98 347.89
4 Pc 13.54 12.09 48.36 4 Pc 13.81 12.33 49.32
4 Pc 274.85 245.40 981.61 4 Pc 280.35 250.31 1,001.25
4 Pc 68.72 61.36 245.43 4 Pc 70.09 62.58 250.32
0 Box 37.14 33.16 - 0 Box 37.88 33.82 -
Pack (10 Cards Pack (10
0 21.23 18.96 - 0 21.65 19.33 -
per pack) Cards per
0 Pc 3.99 3.56 - 0 Pc 4.07 3.63 -
0 Pc 2.93 2.62 - 1 Pc 2.99 2.67 2.67
0 Pc 3.99 3.56 - 1 Pc 4.07 3.63 3.63
6 Pc 307.75 274.78 1,648.66 6 Pc 313.91 280.28 1,681.66
0 Box 105.33 94.04 - 1 Box 107.44 95.93 95.93
0 Pc 229.22 204.66 - 1 Pc 233.80 208.75 208.75
1 Pc 69.78 62.30 62.30 1 Pc 71.18 63.55 63.55
2 Pc 57.05 50.94 101.88 2 Pc 58.19 51.96 103.91
0 Pc 127.35 113.71 - 1 Pc 129.90 115.98 115.98
0 Pc 53.87 48.10 - 1 Pc 54.95 49.06 49.06
0 Pc 160.24 143.07 - 2 Pc 163.44 145.93 291.86
0 Pc 1,060.95 947.28 - 1 Pc 1,082.17 966.22 966.22
1 Booklet 13.93 12.44 12.44 1 Booklet 12.44 11.11 11.11
2 Pc 22.77 20.33 40.66 2 Pc 20.33 18.15 36.30
3 Pc 150.49 134.37 403.10 3 Pc 134.37 119.97 359.92
4 Pc 17.89 15.97 63.89 4 Pc 15.96 14.25 57.00
5 Pc 214.58 191.59 957.95 5 Pc 191.60 171.07 855.36
6 Pack (10pcs.) 72.46 64.70 388.18 6 Pack (10pcs.) 64.70 57.77 346.61
7 Pc 46.44 41.46 290.25 7 Pc 41.46 37.02 259.13
8 Pc 520.20 464.46 3,715.71 8 Pc 464.46 414.70 3,317.57
0 Pc 36.93 32.97 - 3 Pc 32.97 29.44 88.31
0 Pc 511.15 456.38 - 1 Pc 456.38 407.48 407.48
0 Pc 556.89 497.22 - 2 Pc 497.22 443.95 887.89
0 Pc 185.79 165.88 - 6 Pc 165.88 148.11 888.64
13 Per Roll 743.14 663.52 8,625.73 13 Per Roll 663.52 592.43 7,701.57
22,103.07 26,736.29
Beginning Beginning
2,921.67 2,269.05
Balance Balance
Supplies Available for Use 25,024.74 Supplies Available for Use 29,005.34
Ending Balance 2,269.05 Ending Balance 3,006.48
OFFICE OFFICE
22,755.69 25,998.86
SUPPLIES EXP SUPPLIES
NOTE:
NOTE: 1.02%
1.02%
YEARLY
YEARLY
INFLATION
INFLATION
RATE
RATE
OFFICE SUPPLIES ENDING BALANCES
OFFICE SUPPLIES ENDING BALANCES YEAR 1

NON CONSUMABLE SUPPLIES
Calculator 1 Pc 499.00 445.54 445.54 1 2 Pc 445.54 891.07
Small White Board and Cork Board 1 Pc 595.00 531.25 531.25 2 3 Pc 531.25 1,593.75
Whiteboard Eraser 1 Pc 199.00 177.68 177.68 1 2 Pc 177.68 355.36
Stapler 1 Pc 159.75 142.63 142.63 5 6 Pc 142.63 855.80
Puncher 1 Pc 216.00 192.86 192.86 1 2 Pc 192.86 385.71
Scissor 1 Pc 65.75 58.71 58.71 1 2 Pc 58.71 117.41
Received & Paid Stamp 1 Pc 120.00 107.14 107.14 1 2 Pc 107.14 214.29
Date Stamp 1 Pc 50.75 45.31 45.31 0 1 Pc 45.31 45.31
Adapter 2 Pc 39.75 35.49 70.98 1 3 Pc 35.49 106.47
Extension Wire 2 Pc 550.25 491.29 982.59 1 3 Pc 491.29 1,473.88
Flash drive 2 Pc 599.50 535.27 1,070.54 0 2 Pc 535.27 1,070.54
Trash can 3 Pc 200.00 178.57 535.71 1 4 Pc 178.57 714.29

7,823.88
note: PURCHASED SUPPLIES

WILL BE EXPENSED EVERY
OTHER YEAR
OFFICE SUPPLIES ENDING BALANCES YEAR 2 OFFICE SUPPLIES ENDING BALANCES YEAR 3
0 Pc 508.98 454.45 - 1 Pc 519.16 463.54 463.54
0 Pc 606.90 541.88 - 1 Pc 619.04 552.71 552.71
1 Pc 202.98 181.23 181.23 1 Pc 207.04 184.86 184.86
1 Pc 162.95 145.49 145.49 1 Pc 166.21 148.40 148.40
0 Pc 220.32 196.71 - 1 Pc 224.73 200.65 200.65
0 Pc 67.07 59.88 - 1 Pc 68.41 61.08 61.08
0 Pc 122.40 109.29 - 1 Pc 124.85 111.47 111.47
0 Pc 51.77 46.22 - 1 Pc 52.81 47.15 47.15
0 Pc 40.55 36.21 - 3 Pc 36.20 32.32 96.96
0 Pc 561.26 501.13 - 2 Pc 501.12 447.43 894.86
1 Pc 611.49 545.97 545.97 1 Pc 545.97 487.47 487.47
1 Pc 204.00 182.14 182.14 6 Pc 182.14 162.63 975.75

1,054.84 1,866.83
Last Yr Supplies 7,823.88 Last Yr Supplies 1,054.84
TOTAL
TOTAL ENDING
8,878.72 ENDING 2,921.67
SUPPLIES
SUPPLIES
OFFICE SUPPLIES ENDING BALANCES YEAR 4 OFFICE SUPPLIES ENDING BALANCES YEAR 5
0 Pc 529.54 472.80 - 2 Pc 540.13 482.26 964.52
0 Pc 631.42 563.77 - 1 Pc 644.05 575.04 575.04
1 Pc 211.18 188.55 188.55 2 Pc 215.40 192.32 384.64
1 Pc 169.53 151.37 151.37 1 Pc 172.92 154.39 154.39
0 Pc 229.22 204.66 - 1 Pc 233.80 208.75 208.75
1 Pc 69.78 62.30 62.30 1 Pc 71.18 63.55 63.55
0 Pc 127.35 113.71 - 1 Pc 129.90 115.98 115.98
0 Pc 53.87 48.10 - 1 Pc 54.95 49.06 49.06
0 Pc 36.93 32.97 - 3 Pc 32.97 29.44 88.31
0 Pc 511.15 456.38 - 1 Pc 456.38 407.48 407.48
0 Pc 556.89 497.22 - 2 Pc 497.22 443.95 887.89
0 Pc 185.79 165.88 - 6 Pc 165.88 148.11 888.64

402.22 2,604.26
Last Yr Supplies 1,866.83 Last Yr Supplies 402.22
TOTAL TOTAL
ENDING 2,269.05 ENDING 3,006.48
SUPPLIES SUPPLIES
Depreciation Schedule
SCHEDULE 7
Property Plant and Equipment (CAPITALIZED) OFFICE FURNITURE
COST DEPRECIATION
AND EQUIPMENT
OFFICE FURNITURE FURNITURE 71,316.07 8,023.06
AND EQUIPMENT COST DEPRECIATION OFFICE EQUIPMENT 173,365.18 17,786.35
FURNITURE 71,316.07 8,023.06 TOTAL 244,681.25 25,809.41
OFFICE EQUIPMENT 173,365.18 17,786.35
TOTAL 244,681.25 25,809.41
PRODUCTION
PRODUCTION EQUIPMENT 19,410.13 2,304.95
EQUIPMENT 19,410.13 2,304.95
YEAR 1-5 TOTAL 19,410.13 2,304.95
TOTAL 19,410.13 2,304.95
YEAR 1 GRAND TOTAL 264,091.38 28,114.36
GRAND TOTAL 264,091.38 28,114.36
DELIVERY DELIVERY 111,607.14 6,696.43

EQUIPMENT 111,607.14 6,696.43 TOTAL 111,607.14 6,696.43
TOTAL 111,607.14 6,696.43
Leasehold Improvement 10,000.00 1,000.00 Leasehold Improvement 10,000.00 1,000.00

TOTAL 10,000.00 1,000.00 TOTAL 10,000.00 1,000.00
TOTAL
DEPRECIATION 35,810.79 TOTAL
DEPRECIATION 35,810.79
1.02 MULTIPLIER
note: 2% INFLATION RATE
10% Residual Value
VATABLE Input Vat from Residual

FURNITURE Number of Units TOTAL Net Of Vat Purchases Carrying Value Useful Life Depreciation
PRICE per unit purchases Value
Office Table 2 5,000.00 10,000.00 8,928.57 1,071.43 8,928.57 892.86 8 1,004.46

Office Drawer 1 6,500.00 6,500.00 5,803.57 696.43 5,803.57 580.36 8 652.90
Sofa 1 5,499.00 5,499.00 4,909.82 589.18 4,909.82 490.98 8 552.35
Dining Set 1 8,500.00 8,500.00 7,589.29 910.71 7,589.29 758.93 8 853.79
Locker 1 8,599.00 8,599.00 7,677.68 921.32 7,677.68 767.77 8 863.74
Working Table 2 5,295.00 10,590.00 9,455.36 1,134.64 9,455.36 945.54 8 1,063.73
Industrial Fan 2 6,495.00 12,990.00 11,598.21 1,391.79 11,598.21 1,159.82 8 1,304.80
Refrigerator 2 8,598.00 17,196.00 15,353.57 1,842.43 15,353.57 1,535.36 8 1,727.28
54,486.00 79,874.00 71,316.07 8,557.93 71,316.07 7,131.61 8,023.06
VATABLE Net Of Vat Purchases/ Input Vat from

OFFICE EQUIPMENT Number of Units TOTAL Carrying Value Residual Value Useful Life Depreciation
PRICE per unit CARRYING VALUE purchases
Power Generator 2 42,740.00 85,480.00 76,321.43 9,158.57 76,321.43 7,632.14 10 6,868.93

Computer Set 1 39,995.00 39,995.00 35,709.82 4,285.18 35,709.82 3,570.98 8 4,017.35
Bundy Clock 1 6,000.00 6,000.00 5,357.14 642.86 5,357.14 535.71 8 602.68
Printer with cartridge 1 13,195.00 13,195.00 11,781.25 1,413.75 11,781.25 1,178.13 8 1,325.39
Projector 1 17,500.00 17,500.00 15,625.00 1,875.00 15,625.00 1,562.50 8 1,757.81
Aircon 1 31,999.00 31,999.00 28,570.54 3,428.46 28,570.54 2,857.05 8 3,214.19
151,429.00 194,169.00 173,365.18 20,803.82 173,365.18 17,786.35
Note: 10% Residual Value
TOOLS AND PRODUCTION Total Acquisition Net Of Vat Purchases/ Residual

Number of Units Acquisition Cost Input Vat Carrying Value Useful Life Depreciation
EQUIPMENT (YEAR 1) Cost CARRYING VALUE Value
Glass Cutter Saw 1 8,618.38 8,618.38 7,694.98 923.40 7,694.98 384.75 8 913.78
Wood Sanding Machine 1 5,166.43 5,166.43 4,612.88 553.55 4,612.88 230.64 8 547.78
Air Compressor With Spray Paint 1 7,954.53 7,954.53 7,102.26 852.27 7,102.26 355.11 8 843.39
21,739.34 21,739.34 19,410.13 2,329.22 19,410.13 970.51 2,304.95
Total Acquisition Net Of Vat Purchases/ Residual

DELIVERY EQUIPMENT Number of Units Acquisition Cost Input Vat Carrying Value Useful Life Depreciation
Cost CARRYING VALUE Value
Suzuki Mini Truck 1 125,000.00 125,000.00 111,607.14 13,392.86 111,607.14 11,160.71 15 6,696.43
125,000.00 125,000.00 111,607.14 13,392.86 111,607.14 11,160.71 6,696.43
BUILDING Total Acquisition Net Of Vat Purchases/ Residual

Leasehold Improvement Number of Units Input Vat Carrying Value Useful Life Amortization
COST Cost CARRYING VALUE Value
Leasehold Improvements 1 10,000.00 10,000.00 10,000.00 - 10,000.00 - 10 1,000.00
10,000.00 10,000.00 10,000.00 - 10,000.00 - 1,000.00
No Residual Value- land title not owned by the partnership
SCHEDULE 7.1
PROPERTY PLANT AND EQUIPMENT (EXPENSED OUTRIGHT)
OTHER OFFICE
FURNITURE AND COST OUTRIGHT EXP
EQUIPMENT
FURNITURE 4,464.29 4,464.29
OFFICE EQUIPMENT 27,312.05 27,312.05
YEAR 1 TOTAL 31,776.34 31,776.34
OTHER PRODUCTION
EQUIPMENT 6,060.04 6,060.04
TOTAL 6,060.04 6,060.04
GRAND TOTAL 37,836.38 37,836.38
OTHER PRODUCTION
YEAR 2 EQUIPMENT 6,060.04 6,060.04
TOTAL 6,060.04 6,060.04
GRAND TOTAL 6,060.04 6,060.04
1.02 MULTIPLIER
note: 2% YEARLY INFLATION RATE
VATABLE PRICE Without Vat/Net Of Input Vat from OUTRIGHT

OTHER OFFICE FURNITURE # of Units TOTAL
per unit Vat Purch purchases EXPENSE
Office Chair 2 1,900 3,800.00 3,392.86 407.14 3,392.86

Metal Filling Cabinet 1 1,200 1,200.00 1,071.43 128.57 1,071.43
3.00 3,100.00 5,000.00 4,464.29 535.71 4,464.29

OTHER OFFICE EQUIPMENT # of Units TOTAL
Router 1 3,999.00 3,999.00 3,570.54 428.46 3,570.54

Telephone 1 1,000.00 1,000.00 892.86 107.14 892.86
Emergency Light 2 1,500 2,999.50 2,678.13 321.38 2,678.13
LED Wall Clock 2 1,101 2,201.00 1,965.18 235.82 1,965.18
Vault 1 2,500.00 2,500.00 2,232.14 267.86 2,232.14
CCTV Camera 10 1,789.00 17,890.00 15,973.21 1,916.79 15,973.21
11,888.25 30,589.50 27,312.05 3,277.45 27,312.05

OTHER TOOLS AND EQUIPMENT # of Units TOTAL
Power Drill 1 2,999.00 2,999.00 2,677.68 321.32 2,677.68
Wood Jigsaw 1 1,200.00 1,200.00 1,071.43 128.57 1,071.43
Tape Measure 1 485.00 485.00 433.04 51.96 433.04
YEAR 1 Square Measure 1 475.00 475.00 424.11 50.89 424.11
Level Measure 1 546.00 546.00 487.50 58.50 487.50
Repairing Tool Set 1 998.25 998.25 891.29 106.96 891.29
Paint Brush 3 28.00 84.00 75.00 9.00 75.00
6,731.25 6,787.25 6,060.04 727.21 6,060.04
RENT EXPENSE
SCHEDULE 8
PRE-OP YEAR 1-5

CORPORATE SOCIAL RESPONSIBILITY
2 MO. ADV 20,000.00 MONTHLY YEARLY
2 MO. DEP 20,000.00 Fruit Tree YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
10,000.00 120,000.00
TOTAL 40,000.00 Seeding 20.00 20.00 20.00 20.00 20.00
Soil 12.00 12.00 12.00 12.00 12.00
Potting Box 8.00 8.00 8.00 8.00 8.00
REPAIRS AND MAINTENANCE RETAINERS FEE Total 40.00 40.00 40.00 40.00 40.00
For Year 1 to Year 5 (Php) For Year 1 to Year 5 (Php) For 50 pieces 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
Year 1 0.00 Year 1 0.00 Garbage
150.00 150.00 150.00 150.00 150.00
5,000.00 0.00 Bag/Broom Stick
Year 2 Year 2
Food Cost 500.00 500.00 500.00 500.00 500.00
Year 3 10,000.00 Year 3 0.00
Add: Gasoline Expenses 1000.00 1000.00 1000.00 1000.00 1000.00
Year 4 15,000.00 Year 4 0.00
Total 3,650.00 3,650.00 3,650.00 3,650.00 3,650.00
Year 5 20,000.00 Year 5 0.00
TELECOMMUNICATION
MONTHLY Year 1 Year 2 Year 3 Year 4 Year 5
892.86 10,714.29 10,714.29 10,714.29 10,714.29 10,714.29
*EXCLUSIVE OF INPUT VAT
SECURITY AGENCY FEE

For Year 1 to Year 5 (Php)
Year 1 223,080.00
Year 2 223,080.00
Year 3 223,080.00
Year 4 223,080.00
Year 5 223,080.00
Add'l Agency
Basic OT TOTAL Monthly Total
Fee
400 250 650 16900 1690 18590
*Add'l Agency Fee = 10% of montly
OT= 4 hrs
SCHEDULE OF SALARIES
SCHEDULE 9
Year 1
Deducted NET CASH

Number of Unpaid Salary Total EE Net Cash Paid with Last Salaries
Employee Daily Rate Monthly Salary Yearly Salary Contributions EE PAID TO
Employee (Half Month) Contributions Year Payable Payable
(Half Month) EMPLOYEES
Managing Director OPEX-ADMIN 600.00 15,600.00 1 187,200.00 7,800.00 9,604.23 10,021.80 169,795.8 7,382.43
Supervisors OPEX-ADMIN 500.00 13,000.00 1 156,000.00 6,500.00 8,134.53 8,488.20 141,365.5 6,146.33
Cashier / Inventory Clerk OPEX-ADMIN 389.00 10,114.00 1 121,368.00 5,057.00 6,407.43 6,686.01 109,903.6 4,778.42
Sales Staff OPEX-ADMIN 389.00 10,114.00 1 121,368.00 5,057.00 6,407.43 6,686.01 109,903.6 4,778.42
Production Staff DIRECT LABOR 389.00 10,114.00 4 485,472.00 20,228.00 44,821.02 46,769.76 420,423.0 18,279.26
Supervisors FOH 420.00 10,920.00 1 131,040.00 5,460.00 6,958.08 7,260.60 118,621.9 5,157.48
TOTAL YEAR 1 - 9 1,202,448.00 50,102.00 82,332.70 85,912.38 1,070,013.3 1,070,013.3 46,522.32
Year 2
Deducted Payroll NET CASH

Employee Daily Rate Salary Yearly Salary Taxes to PAID TO
Employee (15 Days) Contributions Year Payable Payable
Employee EMPLOYEES
Supervisors FOH 420.00 10,920.00 1 131,040.00 5,460.00 6,958.08 7,260.60 118,621.9 5,157.48
TOTAL YEAR 2 79,976.00 9 1,202,448.00 50,102.00 82,332.70 85,912.38 1,070,013.3 1,116,535.6 46,522.3
Year 3

Employee EMPLOYEES
Supervisors FOH 462.00 12,012.00 1 144,144.00 6,006.00 7,554.52 7,882.98 130,583.5 5,677.54
TOTAL YEAR 3 87,973.60 9 1,322,692.80 55,112.20 89,646.83 93,544.52 1,177,933.8 1,224,456.1 51,214.5
Note: 10% for Manager 10% for Other Employees
Year 4

Employee EMPLOYEES
Supervisors FOH 462.00 12,012.00 1 144,144.00 6,006.00 7,554.52 7,882.98 130,589.5 5,677.54
TOTAL YEAR 4 87,973.60 9 1,322,692.80 55,112.20 89,646.83 93,544.52 1,177,954.8 1,229,169.3 51,214.5
Year 5

Employee EMPLOYEES
Supervisors FOH 485.10 12,612.60 1 151,351.20 6,306.30 7,861.09 8,202.88 137,189.8 5,964.51
TOTAL YEAR 5 92,372.28 9 1,388,827.44 57,867.81 93,270.06 97,325.28 1,237,710.6 1,288,925.1 53,812.6
Note: 5% for Manager 5% for Other Employees
Salaries Expense
YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 SUMMARY
585,936.00 585,936.00 644,529.60 644,535.60 676,762.08 OPEX-ADMIN
485,472.00 485,472.00 534,019.20 534,028.20 560,729.16 DIRECT LABOR
131,040.00 131,040.00 144,144.00 144,150.00 151,357.20 FOH
1,202,448.00 1,202,448.00 1,322,692.80 1,322,713.80 1,388,848.44
SALARIES (DIRECT CASH FLOW)

YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 SUMMARY
1,070,013.30 1,116,535.62 1,224,456.09 1,229,169.28 1,288,925.08 CASH PAID
46,522.32 46,522.32 51,214.51 51,214.51 53,812.59 PAYABLE
1,116,535.62 1,163,057.94 1,275,670.60 1,280,383.79 1,342,737.67
SCHEDULE OF Contributions
Summary of SSS/PHIC/HDMF Contributions
SCHEDULE 9.1
YEAR 1
Net cash paid EE/ER'S

Total Contributions Combined Contributions ER Contributions EE
Employee Total Contributions ER Paid Contributions Plus Last Year Contributions
EE Contributions Payable Payable
Payable Payable
Managing Director OPEX-ADMIN 10,021.80 16,629.60 26,651.40 1,385.80 835.15 24,430.45 2,220.95
Supervisors OPEX-ADMIN 8,488.20 13,991.40 22,479.60 1,165.95 707.35 20,606.30 1,873.30
Cashier / Inventory Clerk OPEX-ADMIN 6,686.01 10,863.21 17,549.22 905.27 557.17 16,086.79 1,462.44
Sales Staff OPEX-ADMIN 6,686.01 10,863.21 17,549.22 905.27 557.17 16,086.79 1,462.44
Production Staff DIRECT LABOR 46,769.76 63,478.56 110,248.32 5,289.88 3,897.48 101,060.96 9,187.36
Supervisors FOH 7,260.60 11,879.40 19,140.00 989.95 605.05 17,545.00 1,595.00
Total 85,912.38 127,705.38 213,617.76 10,642.12 7,159.4 195,816.3 195,816.3 17,801.5
YEAR 2
Payable Payable
Supervisors FOH 7,260.60 11,879.40 19,140.00 989.95 605.05 17,545.00 1,595.00
Total 85,912.38 127,705.38 213,617.76 10,642.12 7,159.37 195,816.3 213,617.8 17,801.5
Year 3

Payable Payable
Driver/Delivery Operator/Maintenance
DIRECT LABOR - - - - - - -
Supervisors FOH 7,882.98 12,943.98 20,826.96 1,078.67 656.92 19,091.38 1,735.58
Total 93,544.52 139,313.72 232,858.24 11,609.48 7,795.38 213,453.4 231,254.9 19,404.9
Year 4
Payable Payable
Supervisors FOH 7,882.98 12,943.98 20,826.96 1,078.67 656.92 19,091.38 1,735.58
Total 93,544.52 139,313.72 232,858.24 11,609.48 7,795.38 213,453.4 232,858.2 19,404.85
Year 5

Payable Payable
Cashier / Inventory Clerk OPEX-ADMIN 7,607.68 12,447.88 20,055.55 1,037.32 633.97 18,384.26 1,671.30
Sales Staff OPEX-ADMIN 7,607.68 12,447.88 20,055.55 1,037.32 633.97 18,384.26 1,671.30
Supervisors FOH 8,202.88 13,484.68 21,687.56 1,123.72 683.57 19,880.26 1,807.30
Total 97,325.28 144,864.48 242,189.77 12,072.04 8,110.44 222,007.3 241,412.1 20,182.48
SCHEDULE OF Salaries and Employee Contribution
SCHEDULE 9.2
Year 1
PHIL
PAGIBIG Total PAID
Year 1 HEALTH SSS (Yearly) Payable
(Yearly) Contributions EE (11 months)
(Yearly)
Managing Director 1 1,200.00 2,574.00 6,247.80 10,021.80 9,186.65 835.15
Supervisors 1 1,200.00 2,145.00 5,143.20 8,488.20 7,780.85 707.35
Cashier / Inventory Clerk 1 1,200.00 1,668.81 3,817.20 6,686.01 6,128.84 557.17
Sales Staff 1 1,200.00 1,668.81 3,817.20 6,686.01 6,128.84 557.17
Production Staff 4 4,800.00 26,700.96 15,268.80 46,769.76 42,872.28 3,897.48
Supervisors 1 1,200.00 1,801.80 4,258.80 7,260.60 6,655.55 605.05
Total 10,800.00 36,559.38 38,553.00 85,912.38 78,753.02 7,159.37
Year 2
PHIL
PAGIBIG Total PAID
(Yearly)
Supervisors 1 1,200.00 2,145.00 5,143.20 8,488.20 7,780.85 707.35
Sales Staff 1 1,200.00 1,668.81 3,817.20 6,686.01 6,128.84 557.17
Supervisors 1 1,200.00 1,801.80 4,258.80 7,260.60 6,655.55 605.05
Total 10,800.00 36,559.38 38,553.00 85,912.38 78,753.02 7,159.37
Year 3
PHIL
PAGIBIG Total PAID
(Yearly)
Supervisors 1 1,200.00 2,359.50 5,806.20 9,365.70 8,585.23 780.48
Sales Staff 1 1,200.00 1,835.69 4,258.80 7,294.49 6,686.62 607.87
Supervisors 1 1,200.00 1,981.98 4,701.00 7,882.98 7,226.07 656.92
Total 10,800.00 40,215.32 42,529.20 93,544.52 85,749.14 7,795.38
YEAR 4
PHIL
PAGIBIG Total PAID
YEAR 4 HEALTH SSS (Yearly) Payable
(Yearly)
Supervisors 1 1,200.00 2,359.50 5,806.20 9,365.70 8,585.23 780.48
Sales Staff 1 1,200.00 1,835.69 4,258.80 7,294.49 6,686.62 607.87
Supervisors 1 1,200.00 1,981.98 4,701.00 7,882.98 7,226.07 656.92
Total 10,800.00 40,215.32 42,529.20 93,544.52 85,749.14 7,795.38
Year 5
PHIL
PAGIBIG Total PAID
(Yearly)
Supervisors 1 1,200.00 2,477.48 6,027.00 9,704.48 8,895.77 808.71
Sales Staff 1 1,200.00 1,927.48 4,480.20 7,607.68 6,973.70 633.97
Supervisors 1 1,200.00 2,081.08 4,921.80 8,202.88 7,519.31 683.57
Total 10,800.00 42,226.08 44,299.20 97,325.28 89,214.84 8,110.44
SCHEDULE OF SALARIES EMPLOYER CONTRIBUTION
SCHEDULE 9.3
Year 1
PAGIBIG TOTAL HDMF PHILHEALTH SSS TOTAL SSS
TOTAL PHIC SSS EC Total Contributions Classification of PAID (11 ER PAYABLE
Year (MONTHLY) CONTRIBUTION MONTHLY per (MONTHLY) CONTRIBUTION
(Yearly) (Yearly) ER Expense months) (1 month)
per EE (Yearly) EE per EE (Yearly)
Managing Director 1 100 1,200.00 214.50 2,574.00 1,041.30 12,495.60 360.00 16,629.60 15,243.80 1,385.80
Supervisors 1 100 1,200.00 178.75 2,145.00 857.20 10,286.40 360.00 13,991.40 12,825.45 1,165.95
52,347.42
Cashier / Inventory Clerk 1 100 1,200.00 139.07 1,668.81 636.20 7,634.40 360.00 10,863.21 9,957.94 905.27
Sales Staff 1 100 1,200.00 139.07 1,668.81 636.20 7,634.40 360.00 10,863.21 9,957.94 905.27
Production Staff 4 100 4,800.00 556.27 26,700.96 636.20 30,537.60 1,440.00 63,478.56 58,188.68 5,289.88
75,357.96
Supervisors 1 100 1,200.00 150.15 1,801.80 709.80 8,517.60 360.00 11,879.40 10,889.45 989.95
Total 10,800.00 1,377.81 36,559.38 5,153.10 77,106.00 3,240.00 127,705.38 127,705.38 117,063.27 10,642.12
Year 2
PAGIBIG TOTAL HDMF PHILHEALTH SSS TOTAL SSS

TOTAL PHIC SSS EC Total Contributions Classification of PAID (11 ER PAYABLE
Year (MONTHLY) CONTRIBUTION MONTHLY per (MONTHLY) CONTRIBUTION
(Yearly) (Yearly) ER Expense months) (1 month)
per EE (Yearly) EE per EE (Yearly)
Supervisors 1 100 1,200.00 178.75 2,145.00 857.20 10,286.40 360.00 13,991.40 12,825.45 1,165.95
52,347.42
Sales Staff 1 100 1,200.00 139.07 1,668.81 636.20 7,634.40 360.00 10,863.21 9,957.94 905.27
75,357.96
Supervisors 1 100 1,200.00 150.15 1,801.80 709.80 8,517.60 360.00 11,879.40 10,889.45 989.95
Total 10,800.00 1,377.81 36,559.38 5,153.10 77,106.00 3,240.00 127,705.38 127,705.38 117,063.27 10,642.12
Year 3-4
PAGIBIG PHILHEALTH SSS

PHIL HEALTH SSS EC Total Contributions PAID (11
Year (MONTHLY) PAGIBIG (Yearly) MONTHLY per (MONTHLY) SSS (Yearly)
(Yearly) (Yearly) ER Classification of months) ER PAYABLE
per EE EE per EE
Expense MONTHLY
Supervisors 1 100 1,200.00 196.63 2,359.50 967.70 11,612.40 360.00 15,531.90 14,237.58 1,294.33
56,688.28
Sales Staff 1 100 1,200.00 152.97 1,835.69 709.80 8,517.60 360.00 11,913.29 10,920.52 992.77
82,625.44
Supervisors 1 100 1,200.00 165.17 1,981.98 783.50 9,402.00 360.00 12,943.98 11,865.32 1,078.67
Total 10,800.00 1,515.59 40,215.32 5,668.60 85,058.40 3,240.00 139,313.72 139,313.72 127,704.24 11,609.48
Year 5
PAGIBIG PHILHEALTH SSS
PHIL HEALTH SSS EC Total Contributions PAID (11
Year (MONTHLY) PAGIBIG (Yearly) MONTHLY per (MONTHLY) SSS (Yearly) Classification of ER PAYABLE
(Yearly) (Yearly) ER months)
per EE EE per EE Expense MONTHLY
Supervisors 1 100 1,200.00 206.46 2,477.48 1,004.50 12,054.00 360.00 16,091.48 14,750.52 1,340.96
58,458.60
Cashier / Inventory Clerk 1 100 1,200.00 160.62 1,927.48 746.70 8,960.40 360.00 12,447.88 11,410.55 1,037.32
Sales Staff 1 100 1,200.00 160.62 1,927.48 746.70 8,960.40 360.00 12,447.88 11,410.55 1,037.32
86,405.89
Supervisors 1 100 1,200.00 173.42 2,081.08 820.30 9,843.60 360.00 13,484.68 12,360.96 1,123.72
Total 10,800.00 1,591.36 42,226.08 5,889.80 88,598.40 3,240.00 144,864.48 144,864.48 132,792.44 12,072.04
Employee's Benefits
SCHEDULE 9.4
1stYear
No. Legal Special Service
Salary 13 Month
Employee Of Monthly Holiday Pay A Holiday B Incentive C D TOTAL
per day Payment
EE's (5 days) (3 days) Leave
Managing Director 1 600.00 15,600.00 3,000.00 540.00 3,000.00 15,600.00
Supervisors 1 500.00 13,000.00 2,500.00 450.00 2,500.00 13,000.00 ADMIN
9,390.00 1,690.20 9,390.00 48,828.00 69,298.20
Cashier / Inventory Clerk 1 389.00 10,114.00 1,945.00 350.10 1,945.00 10,114.00 EXPENSES
Sales Staff 1 389.00 10,114.00 1,945.00 350.10 1,945.00 10,114.00
Production Staff 4 389.00 10,114.00 7,780.00 1,400.40 7,780.00 40,456.00
9,880.00 1,778.40 9,880.00 51,376.00 COGS 72,914.40
Supervisors 1 420.00 10,920.00 2,100.00 378.00 2,100.00 10,920.00
Total 19,270.00 3,468.60 19,270.00 100,204.00 142,212.60
2nd Year
No.
Legal Special Service
Of Salary 13 Month
Employee Monthly Holiday Pay A Holiday B Incentive C D TOTAL
Emplo per day Payment
(7 days) (4 days) Leave
yees
13,146.00 2,253.60 9,390.00 48,828.00 73,617.60
Sales Staff 1 389.00 10,114.00 2,723.00 466.80 1,945.00 10,114.00
13,832.00 2,371.20 9,880.00 51,376.00 COGS 77,459.20
Supervisors 1 420.00 10,920.00 2,940.00 504.00 2,100.00 10,920.00
Total 26,978.00 4,624.80 19,270.00 100,204.00 151,076.80
3rd to 4th year

No.
Legal Special
Of Service
Employee Holiday Pay Holiday TOTAL
Emplo Salary Incentive 13 Month
(7 days) (3 days)
yees Per day Monthly Leave C Payment D
14,460.60 1,859.22 10,329.00 53,710.80 80,359.62
Sales Staff 1 427.90 11,125.40 2,995.30 385.11 2,139.50 11,125.40
15,215.20 1,956.24 10,868.00 56,513.60 COGS 84,553.04
Supervisors 1 462.00 12,012.00 3,234.00 415.80 2,310.00 12,012.00
Total 29,675.80 3,815.46 21,197.00 110,224.40 164,912.66
5th Year
No.
Legal Special Service
Of Salary 13 Month
Employee Monthly Holiday Pay Holiday Incentive C D TOTAL
Emplo per day Payment
(7 days) (3 days) Leave
yees
15,183.63 1,952.18 10,845.45 56,396.34 84,377.60
Sales Staff 1 449.30 11,681.67 3,145.07 404.37 2,246.48 11,681.67
15,975.96 2,054.05 11,411.40 59,339.28 COGS 88,780.69
Supervisors 1 485.10 12,612.60 3,395.70 436.59 2,425.50 12,612.60
Total 31,159.59 4,006.23 22,256.85 115,735.62 173,158.29
Schedule for Payment of GOV'T TAXES
SCHEDULE 10
OUTPUT Vat YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
SALES: 3,178,571.43 3571428.571 4007142.857 4371428.571 4888000
12% Output Vat from sales 381,428.57 428,571.43 480,857.14 524,571.43 586,560.00
Less: Input VAT from:
PURCHASES/EXPENSES VATABLE AMOUNT
GOODS OTHER THAN CAPITAL GOODS/SERVICES
Direct Materials 486,135.71 546,124.39 629,652.00 667,483.54 739,799.44
Other Material Supplies 701,952.54 765,008.08 847,600.23 935,360.22 1,033,982.23
Office Supplies 27,514.45 27,296.62 26,999.54 22,103.07 26,736.29
Electricity 104,999.72 107,099.71 109,241.71 111,426.54 113,655.07
Telecommunication 10,714.29 10,714.29 10,714.29 10,714.29 10,714.29
Janitorial Supplies/Safety Supplies 35,032.14 37,282.52 36,447.44 40,721.88 38,832.29
Uniform 8,303.57 8,469.64 8,871.27 9,996.20 10,196.12
Advertisement 2,611.61 2,663.84 2,717.12 2,771.18 2,826.31
Other Production Equipment 6,060.04
Other Office Furniture 37,836.38 - - - -
TOTAL 1,421,160.46 1,504,659.09 1,672,243.59 1,800,576.91 1,976,742.03
12% Input VAT from Purchases (170,539.25) (180,559.09) (200,669.23) (216,069.23) (237,209.04)
CAPITAL GOODS
Delivery Equipment 111,607.14 - - - -
Office Equipment and Furnitures 244,681.25
Production Equipment 19,410.13 -
TOTAL 375,698.52 - - - -
12% Input VAT from Purchases (45,083.82) - - - -
Total Purchases 1,796,858.98 1,504,659.09 1,672,243.59 1,800,576.91 1,976,742.03

12% Input VAT from Purchases (215,623.08) (180,559.09) (200,669.23) (216,069.23) (237,209.04)
Yearly Value Added Tax DUE 165,805.49 248,012.34 280,187.91 308,502.20 349,350.96
PAID VAT(11 Months) 151,988.37 227,344.64 256,838.92 282,793.68 320,238.38

Paid VAT for the whole year plus Last year payable 151,988.37 241,161.77 277,506.61 306,142.68 345,946.89
UNPAID VAT(1 Month), Year End Payable 13,817.12 20,667.69 23,348.99 25,708.52 29,112.58
Schedule for Income Tax Payments YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
NET INCOME 12,689.59 171,705.93 270,392.39 493,264.15 745,070.87

30% Income Tax Due Yearly 3,806.88 51,511.78 81,117.72 147,979.24 223,521.26
Income Tax Paid(3 Quarters) 2,855.16 38,633.83 60,838.29 110,984.43 167,640.95
ADD: Income Tax Payable,(Prev. Year) - 951.72 12,877.94 20,279.43 36,994.81
TOTAL INCOME TAX PAYMENT 2,855.16 39,585.55 73,716.23 131,263.86 204,635.76
Balance, Income Tax Payable 951.72 12,877.94 20,279.43 36,994.81 55,880.32
SCHEDULE OF Utilities Consumptions
SCHEDULE 11
APPLIANCES CONSUMPTION
CONSMPTION WITH VAT
ITEM QTY WATTS HRS OF USED RATE
PER DAY(amt) CONSUMPTION
Computer Set 1 200 8 8.1 12.96 14.52

Router 1 15 8 8.1 0.97 1.09
Telephone 1 3 8 8.1 0.19 0.22
Bundy Clock 1 17 24 8.1 3.30 3.70
Printer with cartridge 1 40 9 8.1 2.92 3.27
Projector 1 250 4 8.1 8.10 9.07
Aircon 1 900 8 8.1 58.32 65.32
Glass Cutter Saw 1 1200 4 8.1 38.88 43.55
Power Drill 1 1000 4 8.1 32.40 36.29
Wood Sanding Machine 1 300 4 8.1 9.72 10.89
Wood Jigsaw 1 500 4 8.1 16.20 18.14
Air Compressor With Spray Paint 1 500 4 8.1 16.20 18.14
CCTV Camera 10 20 24 8.1 38.88 43.55
Projector Screen 1 500 4 8.1 16.20 18.14
Industrial Fan 2 130 10 8.1 21.06 23.59
Water Dispenser 2 200 10 8.1 32.40 36.29
Coffee Brewer 2 300 10 8.1 48.60 54.43
Refrigerator 2 200 10 8.1 32.40 36.29
Emergency Light 2 50 9 8.1 7.29 8.16
LED Wall Clock 2 5 9 8.1 0.73 0.82
Total Bill 24 0.43 0.00 0.00
ADMIN CONSUMPTION 397.73 445.45
Total Consumption 397.73 445.45
Annual Electricity Usage

Production
Total Consumption Monthly Year 1
Days
UTILITIES with VAT 445.45 22 9799.97 117,599.7
UTILITIES w/out VAT 397.73 22 8749.98 104,999.7
UTILITIES SUMMARY UTILITIES SUMMARY

UTILITIES SUMMARY EXPENSE
Electric Consumption
EXPENSE (VATABLE) INPUT VAT
Year 1 117,599.68 Year 1 104,999.72 Year 1 12,599.97

Year 2 119,951.68 Year 2 107,099.71 Year 2 12,851.97
Year 3 122,350.71 Year 3 109,241.71 Year 3 13,109.00

Year 4 124,797.72 Year 4 111,426.54 Year 4 13,371.18
Year 5 127,293.68 Year 5 113,655.07 Year 5 13,638.61
1.02 MULTIPLIER
NOTE: 1.02% YEARLY INFLATION RATE
Rate (Cubic Times of use per
Water Consumption
Cubic meter Days per Month Total Monthly
Meter) day
Toilet bowl flush 38 0.00568 30 26 168.36
Hand Wash 38 0.00379 30 26 112.34
Facility Cleaning 38 0.01892 10 26 186.93
TOTAL 467.62
Yearly 5611.4448
Year 1-5
Expenses
Drinking
Unit/gallon Price per Gallon Amount
Water
Daily 1 35 35
Monthly 26 35 910
Yearly 312 35 10920
UTILITIES
S-WATER
Year 1 Year 2 Year 3 Year 4 Year 5
EXPENSE
Water Consumption 5,611 5,724 5,838 5,955 6,074
Drinking Water Expenses 10920 10920 10920 10920 10920
TOTAL WATER CONSUMPTION 16,531 16,644 16,758 16,875 16,994
Year1 Year2 Year3 Year4 Year5

Water Consumption 16,531.44 16,643.67 16,758.14 16,874.90 16,994.00
Electricity 104,999.72 107,099.71 109,241.71 111,426.54 113,655.07
TOTAL UTILTIES EXPENSE 121,531.16 123,743.38 125,999.85 128,301.44 130,649.07
JANITORIAL SUPPLIES
PRE-OPERATING
YEAR 1
JANITORIAL AND SAFETY
NET OF VAT NET OF VAT

GROSS of GROSS of
ITEM Unit QTY PRICE PER Total Cost ITEM Unit QTY PRICE PER Total Cost
VAT VAT
UNIT UNIT
SCHEDULE 12
Garbage Can Pc 2 299.00 266.96 533.93 Garbage Can Pc 4 299.00 266.96 1,067.86
SUPPLIES
Garbage Bag Pack 2 25.00 22.32 44.64 Garbage Bag Pack 10 25.00 22.32 223.21
Mop with spinner Pc 2 499.00 445.54 891.07 Mop with spinner Pc 2 499.00 445.54 891.07
Broom with Dustpan Pc 2 1,175.00 1,049.11 2,098.21 Broom with Dustpan Pc 2 1,175.00 1,049.11 2,098.21
Wet floor sign Pc 2 350.00 312.50 625.00 Wet floor sign Pc 2 350.00 312.50 625.00
Pale Pc 2 40.00 35.71 71.43 Pale Pc 2 40.00 35.71 71.43
Toilet Brush Pc 2 125.00 111.61 223.21 Toilet Brush Pc 2 125.00 111.61 223.21
Toilet Pump Pc 2 95.00 84.82 169.64 Toilet Pump Pc 2 95.00 84.82 169.64
Pack Pack
Toilet Tissue 1 800.00 714.29 714.29 Toilet Tissue 5 800.00 714.29 3,571.43
(24pcs) (24pcs)
Sponge Pc 2 15.00 13.39 26.79 Sponge Pc 2 15.00 13.39 26.79
Brush Pc 2 35.00 31.25 62.50 Brush Pc 2 35.00 31.25 62.50
All Purpose Liquid Detergent Pc 5 249.00 222.32 1,111.61 All Purpose Liquid Detergent Pc 3 249.00 222.32 666.96
Hand Liquid Soap Pc 2 235.00 209.82 419.64 Hand Liquid Soap Pc 5 235.00 209.82 1,049.11
TOTAL 6,991.96 TOTAL 10,746.43
SCHED 6.1
PRE OPERATING Price w/o Vat SAFETY SUPPLIES
Fire Extinguisher Pc 2 2,200.00 1,964.29 3,928.57 Fire Extinguisher Pc 2 2,200.00 1,964.29 3,928.57
Fire Exit Sign Pc 2 1,000.00 892.86 1,785.71 Fire Exit Sign Pc 2 1,000.00 892.86 1,785.71
Padlock with Key Pc 2 400.00 357.14 714.29 Padlock with Key Pc 2 400.00 357.14 714.29
First Aid Kit Box Pc 1 600.00 535.71 535.71 First Aid Kit Box Pc 1 600.00 535.71 535.71
First Aid Kit Set Pc 2 1,000.00 892.86 1,785.71 First Aid Kit Set Pc 2 1,000.00 892.86 1,785.71
Safety Glasses Pc 6 160.00 142.86 857.14 Safety Glasses Pc 6 160.00 142.86 857.14
Face Mask Pc 6 120.00 107.14 642.86 Face Mask Pc 6 120.00 107.14 642.86
Safety Shoes Pc 5 3,000.00 2,678.57 13,392.86 Safety Shoes Pc 5 3,000.00 2,678.57 13,392.86
Safety Gloves Pc 6 120.00 107.14 642.86 Safety Gloves Pc 6 120.00 107.14 642.86
TOTAL 24,285.71 TOTAL 24,285.71
TOTAL (Janitorial and Safety Supplies) TOTAL (Janitorial and Safety Supplies)
- 31,277.68 35,032.14
NOTE: 1.02% YEARLY INFLATION RATE

JANITORIAL SUPPLIES JANITORIAL SUPPLIES
YEAR 2 YEAR 3
NET OF
NET OF
VAT
ITEM Unit QTY VAT PRICE Total Cost ITEM Unit QTY Total Cost
PRICE
PER UNIT
PER UNIT
Garbage Can Pc 2 272.30 544.61 Garbage Can Pc 4 277.75 1,111.00

Garbage Bag Pack 11 22.77 250.45 Garbage Bag Pack 10 23.22 232.23
Mop with spinner Pc 3 454.45 1,363.34 Mop with spinner Pc 2 463.54 927.07
Broom with Dustpan Pc 3 1,070.09 3,210.27 Broom with Dustpan Pc 2 1,091.49 2,182.98
Wet floor sign Pc 1 318.75 318.75 Wet floor sign Pc 2 325.13 650.25
Pale Pc 2 36.43 72.86 Pale Pc 2 37.16 74.32
Toilet Brush Pc 3 113.84 341.52 Toilet Brush Pc 2 116.12 232.23
Toilet Pump Pc 3 86.52 259.55 Toilet Pump Pc 2 88.25 176.50
Pack Pack
Toilet Tissue 6 728.57 4,371.43 Toilet Tissue 743.14 3,715.71
(24pcs) (24pcs) 5
Sponge Pc 3 13.66 40.98 Sponge Pc 2 13.94 27.88
Brush Pc 1 31.88 31.88 Brush Pc 2 32.51 65.02
All Purpose Liquid Detergent Pc 4 226.77 907.07 All Purpose Liquid Detergent Pc 3 231.30 693.91
Hand Liquid Soap Pc 6 214.02 1,284.11 Hand Liquid Soap Pc 5 218.29 1,091.47
TOTAL 12,996.80 TOTAL 11,180.58
SAFETY SUPPLIES SAFETY SUPPLIES

Fire Extinguisher Pc 2 1,964.29 3,928.57 Fire Extinguisher Pc 2 2,043.64 4,087.29
Fire Exit Sign Pc 2 892.86 1,785.71 Fire Exit Sign Pc 2 928.93 1,857.86
Padlock with Key Pc 2 357.14 714.29 Padlock with Key Pc 2 371.57 743.14
First Aid Kit Box Pc 1 535.71 535.71 First Aid Kit Box Pc 1 557.36 557.36
First Aid Kit Set Pc 2 892.86 1,785.71 First Aid Kit Set Pc 2 928.93 1,857.86
Safety Glasses Pc 6 142.86 857.14 Safety Glasses Pc 6 148.63 891.75
Face Mask Pc 6 107.14 642.86 Face Mask Pc 6 111.47 668.84
Safety Shoes Pc 5 2,678.57 13,392.86 Safety Shoes Pc 5 2,786.79 13,933.93
Safety Gloves Pc 6 107.14 642.86 Safety Gloves Pc 6 111.47 668.84
TOTAL 24,285.71 TOTAL 25,266.86
TOTAL (Janitorial and Safety TOTAL (Janitorial and Safety
Supplies) Supplies)
1.02 37,282.52 1.02 36,447.44
JANITORIAL SUPPLIES JANITORIAL SUPPLIES
YEAR 4 YEAR 5
NET OF
NET OF VAT
VAT
ITEM Unit QTY PRICE PER Total Cost ITEM Unit QTY Total Cost
PRICE
UNIT
PER UNIT
Garbage Can Pc 2 283.30 566.61 Garbage Can Pc 4 288.97 1,155.89

Garbage Bag 9 11 23.69 260.56 Garbage Bag 9 10 24.16 241.61
Mop with spinner Pc 3 472.80 1,418.41 Mop with spinner Pc 2 482.26 964.52
Broom with Dustpan Pc 3 1,113.32 3,339.96 Broom with Dustpan Pc 2 1,135.59 2,271.18
Wet floor sign Pc 1 331.63 331.63 Wet floor sign Pc 2 338.26 676.52
Pale Pc 2 37.90 75.80 Pale Pc 2 38.66 77.32
Toilet Brush Pc 3 118.44 355.31 Toilet Brush Pc 2 120.80 241.61
Toilet Pump Pc 3 90.02 270.05 Toilet Pump Pc 2 91.82 183.64
Pack Pack
Toilet Tissue 758.01 4,548.05 Toilet Tissue 773.17 3,865.85
(24pcs) 6 (24pcs) 5
Sponge Pc 3 14.21 42.64 Sponge Pc 2 14.50 29.00
Brush Pc 1 33.16 33.16 Brush Pc 2 33.82 67.64
All Purpose Liquid Detergent Pc 4 235.93 943.71 All Purpose Liquid Detergent Pc 3 240.64 721.93
Hand Liquid Soap Pc 6 222.66 1,335.96 Hand Liquid Soap Pc 5 227.12 1,135.58
TOTAL 13,521.88 TOTAL 11,632.29
SAFETY SUPPLIES SAFETY SUPPLIES

Fire Extinguisher Pc 2 2,200.00 4,400.00 Fire Extinguisher Pc 2 2,200.00 4,400.00
Fire Exit Sign Pc 2 1,000.00 2,000.00 Fire Exit Sign Pc 2 1,000.00 2,000.00
Padlock with Key Pc 2 400.00 800.00 Padlock with Key Pc 2 400.00 800.00
First Aid Kit Box Pc 1 600.00 600.00 First Aid Kit Box Pc 1 600.00 600.00
First Aid Kit Set Pc 2 1,000.00 2,000.00 First Aid Kit Set Pc 2 1,000.00 2,000.00
Safety Glasses Pc 6 160.00 960.00 Safety Glasses Pc 6 160.00 960.00
Face Mask Pc 6 120.00 720.00 Face Mask Pc 6 120.00 720.00
Safety Shoes Pc 5 3,000.00 15,000.00 Safety Shoes Pc 5 3,000.00 15,000.00
Safety Gloves Pc 6 120.00 720.00 Safety Gloves Pc 6 120.00 720.00
TOTAL 27,200.00 TOTAL 27,200.00
TOTAL (Janitorial and Safety TOTAL (Janitorial and Safety
Supplies) Supplies)
1.02 40,721.88 1.02 38,832.29
SCHEDULE OF LICENSES AND PERMITS EXPENSE
SCHEDULE 13
Expenses PRE-OPERATING YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5
Mayor's Permit 4,500.00 4,500.00 93,500.00 104,500.00 116,700.00 126,900.00
Barangay Clearance 150.00 150.00 150.00 150.00 150.00 150.00
Sec Registration Fee 2,828.00 2,828.00
DTI Registration Fee 515.00 515.00
BIR Registration 500.00 500.00 500.00 500.00 500.00 500.00
OTHER FEES
Cedula 100.00 100.00 100.00 100.00 100.00 100.00
Garbage Fee 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00
Vehicle Registration Fee 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
Documentary Stamp Tax 4,000.00 4,000.00 - - - -
TOTAL 19,093.00 19,093.00 100,750.00 111,750.00 123,950.00 134,150.00
UNIFORM
SCHEDULE 14
YEAR 1/PRE-OPERATING
VATABLE NET OF VAT
Quantity Unit PRICE PER PRICE PER Total Cost
UNIT UNIT
Polo Shirt 6 Pc 200.00 178.57 1,071.43
Brown Pants 7 Pc 350.00 312.50 2,187.50
Rubber Shoes 6 Pair 400.00 357.14 2,142.86
T-Shirt 5 Pc 200.00 178.57 892.86
Brown Pants 5 Pc 350.00 312.50 1,562.50
Company ID 10 Pc 50.00 44.64 446.43
TOTAL 8,303.57
*Twice a year will give uniforms for every employees
YEAR 2
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 204.00 182.14 1,092.86
Brown Pants 7 Pc 357.00 318.75 2,231.25
T-Shirt 5 Pc 204.00 182.14 910.71
Brown Pants 5 Pc 357.00 318.75 1,593.75
Company ID 10 Pc 51.00 45.54 455.36
TOTAL 8,469.64
YEAR 3
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 208.08 185.79 1,114.71
Brown Pants 7 Pc 364.14 325.13 2,275.88
T-Shirt 5 Pc 416.16 371.57 1,857.86
Brown Pants 5 Pc 208.08 185.79 928.93
Company ID 10 Pc 52.02 46.45 464.46
TOTAL 8,871.27
YEAR 4
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 212.24 189.50 1,137.01
Brown Pants 7 Pc 371.42 331.63 2,321.39
T-Shirt 5 Pc 424.48 379.00 1,895.01
Brown Pants 5 Pc 424.48 379.00 1,895.01
Company ID 10 Pc 53.06 47.38 473.75
TOTAL 9,996.20
YEAR 5
VATABLE NET OF VAT
UNIT UNIT
Polo Shirt 6 Pc 216.49 193.29 1,159.75
Brown Pants 7 Pc 378.85 338.26 2,367.82
T-Shirt 5 Pc 432.97 386.58 1,932.91
Brown Pants 5 Pc 432.97 386.58 1,932.91
Company ID 10 Pc 54.12 48.32 483.23
TOTAL 10,196.12
Note: 2% Inflation Rate
1.02
ADVERTISING EXPENSE
SCHEDULE 15
PRE - OPERATING YEAR 1
QTY VATABLE PRICE NET OF VAT TOTAL
(PIECE) PER UNIT PRICE PER UNIT AMOUNT(net)
Flyers 250 0.50 0.45 111.61
Tarpaulin 5 130.00 116.07 580.36
Signage 1 2,000.00 1,785.71 1,785.71
Business Card 50 3.00 2.68 133.93
Total 2,611.61
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.51 0.46 113.84 YEAR 2
Tarpaulin 5 132.60 118.39 591.96
Signage 1 2,040.00 1,821.43 1,821.43
Business Card 50 3.06 2.73 136.61
2,663.84
YEAR 3
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.52 0.46 116.12
Tarpaulin 5 135.25 120.76 603.80
YEAR 3
Signage 1 2,080.80 1,857.86 1,857.86
Business Card 50 3.12 2.79 139.34
2,717.12
YEAR 4
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.53 0.47 118.30
Tarpaulin 5 137.96 123.18 615.89
YEAR 4
Signage 1 2,122.42 1,895.02 1,895.02
Business Card 50 3.18 2.84 141.96
2,771.18
YEAR 5
VATABLE NET OF VAT
QTY TOTAL
PRICE PER PRICE PER
(PIECE) AMOUNT(net)
UNIT UNIT
Flyers 250 0.54 0.48 120.54
YEAR 5
Tarpaulin 5 140.72 125.64 628.21
Signage 1 2,164.87 1,932.92 1,932.92
Business Card 50 3.24 2.89 144.64
2,826.31
Delivery Gas Expenses
SCHEDULE 16
For the year 1 - 5
Gas Expense Computation

P47.00/L. Consumption per Liter
Rate Rate Daily Weekly
1L./3 kilometer
47 47 84.13333333 3954.266667
Year 2-5 47.94 85.86666667 4116.448
1 Liter/12.5 Kilometer
Expected Delivery
Whole Year Kilometer 2 Ways TOTAL
Delivery of Products 90 1.2 2 216
Delivery of Materials 24 0.65 2 31.2
Total Kilometers 252.4
257.6
Year 1 Year 2 Year 3 Year 4 Year 5
3,954.27 4,033.35 4,114.02 4,196.30 4,280.23
Note: 1.02% YEARLY INFLATION RATE

FIRST YEAR
Total
Price per Unit of
Aquarium Materials QTY unit price Production Material to be
uom Measure
Used
180 DIRECT MATERIALS
1 GMELINA 1.00 714.29 714.29 Pc 180 180.00
2 FIBER GLASS 1.00 535.71 535.71 Pc 180 180.00
3 TOP GLASS 1.00 892.86 892.86 Pc 180 180.00
4 WATERPROOF LED STRIP 1.00 353.57 353.57 Pc 180 180.00
5 RUBBER MAT 0.50 35.71 17.86 Pc 180 90.00
6 WINDOW SEALING FOAM 0.50 169.64 84.82 Pc 180 90.00
2,599.11

1 UNDER GRAVEL FILTER 2.00 446.43 892.86 Pc 180 360.00
2 AIR PUMP 2.00 446.43 892.86 Pc 180 360.00
3 WOOD GLUE 0.10 982.14 98.21 Gallon 180 18.00
4 GLASS GLUE 0.10 1,219.42 121.94 Gallon 180 18.00
5 WOOD VARNISH 0.25 451.79 112.95 Gallon 180 45.00
6 AQUARIUM DECORATION 1.00 714.29 714.29 Pc 180 180.00
7 PEBBLE ROCKS 2.00 44.64 89.29 Pack (1kg) 180 360.00
8 AQUARIUM MARBLES 3.00 44.64 133.93 Pack 180 540.00
9 PLASTIC PLANTS 6.00 66.96 401.79 Pc 180 1,080.00
10 SAND PAPER 1.00 104.60 104.60 Ream (10pcs) 180 180.00
11 THINNER 0.10 63.78 6.38 Pc 180 18.00
12 WOOD TREATMENT 0.10 283.48 28.35 Pc 180 18.00
13 SCREW NAILS 0.10 12.50 1.25 Per Kilo 180 18.00
14
15 3,598.68
SECOND YEAR
Total Material
Aquarium Materials QTY Unit of Measure Production
to be Used
1 GMELINA 1 Pc 200 200.00

2 FIBER GLASS 1 Pc 200 200.00
3 TOP GLASS 1 Pc 200 200.00
4 WATERPROOF LED STRIP 1 Pc 200 200.00
5 RUBBER MAT 1/2 Pc 200 100.00
6 WINDOW SEALING FOAM 1/2 Pc 200 100.00
1 UNDER GRAVEL FILTER 2 Pc 200 400.00
2 AIR PUMP 2 Pc 200 400.00
3 WOOD GLUE 1/10 Gallon 200 20.00
4 GLASS GLUE 1/10 Gallon 200 20.00
5 WOOD VARNISH 1/4 Gallon 200 50.00
6 AQUARIUM DECORATION 1 Pc 200 200.00
7 PEBBLE ROCKS 2 Pack (1kg) 200 400.00
8 AQUARIUM MARBLES 3 Pack 200 600.00
9 PLASTIC PLANTS 6 Pc 200 1,200.00
10 SAND PAPER 1 Ream (10pcs) 200 200.00
11 THINNER 1/10 Pc 200 20.00
12 WOOD TREATMENT 1/10 Pc 200 20.00
13 SCREW NAILS 1/10 Per Kilo 200 20.00
DIRECT MATERIALS OTHER MATERIAL SUPPLIES
VATABLE TOTAL DM
PRODUCT
PRICE USED
VATABLE TOTAL DM
PRODUCT
PRICE USED
1 GMELINA 1,800.00 200.00
UNDER GRAVEL
2 FIBER GLASS 800.00 200.00 1 FILTER 650 400
3 TOP GLASS 1,300.00 200.00
4 WATERPROOF LED STRIP 396.00 200.00 2 AIR PUMP 700 400
5 RUBBER MAT 40.00 100.00 3 WOOD GLUE 1298.21 20
6 WINDOW SEALING FOAM 190 100 4 GLASS GLUE 1365.75 20
5 WOOD VARNISH 506 50
AQUARIUM
6 DECORATION 980 200
7 PEBBLE ROCKS 50 400
8 AQUARIUM MARBLES 50 600
9 PLASTIC PLANTS 75 1200

10 SAND PAPER 117.15 200
11 THINNER 71.43 20
12 WOOD TREATMENT 317.5 20
13 SCREW NAILS 14 20
THIRD YEAR
Total Material
Aquarium Materials QTY Unit of Measure Production
to be Used

1 GMELINA 1.00 Pc 220 220.00
2 FIBER GLASS 1.00 Pc 220 220.00
3 TOP GLASS 1.00 Pc 220 220.00
4 WATERPROOF LED STRIP 1.00 Pc 220 220.00
5 RUBBER MAT 0.50 Pc 220 110.00
6 WINDOW SEALING FOAM 0.50 Pc 220 110.00
2 AIR PUMP 2 Pc 220 440.00
11 THINNER 1/10 Pc 220 22.00
OTHER Material % IN TOTAL % IN TOTAL TOTAL
QTY QTY
Supplies USAGE USAGE USAGE
100% 440.00 1.00 - 0% 440.00 UNDER GRAVEL FILTER
100% 440.00 1.00 - 0% 440.00 AIR PUMP
100% 22.00 1.00 - 0% 22.00 WOOD GLUE
100% 22.00 1.00 - 0% 22.00 GLASS GLUE
100% 55.00 1.00 - 0% 55.00 WOOD VARNISH
100% 220.00 1.00 - 0% 220.00 AQUARIUM DECORATION
100% 440.00 1.00 - 0% 440.00 PEBBLE ROCKS
100% 660.00 1.00 - 0% 660.00 AQUARIUM MARBLES
100% 1,320.00 1.00 - 0% 1,320.00 PLASTIC PLANTS
100% 220.00 1.00 - 0% 220.00 SAND PAPER
100% 22.00 1.00 - 0% 22.00 THINNER
DIRECT MATERIALS
VATABLE TOTAL DM
PRODUCT
PRICE USED OTHER MATERIAL SUPPLIES
VATABLE TOTAL DM
PRODUCT
1 GMELINA 1,800.00 220.00 PRICE USED
UNDER GRAVEL
1 FILTER 650 440
2 FIBER GLASS 800.00 220.00
2 AIR PUMP 700 440
3 TOP GLASS 1,300.00 220.00 3 WOOD GLUE 1298.21 22
4 WATERPROOF LED STRIP

396.00 220.00 4 GLASS GLUE 1365.75 22
5 WOOD VARNISH 506 55
5 RUBBER MAT 40.00 110.00 AQUARIUM
6 DECORATION 980 220
6 WINDOW SEALING FOAM95.00 2,200.00 7 PEBBLE ROCKS 50 440

AQUARIUM
8 MARBLES 50 660
PLASTIC
9 PLANTS 75 1320
10 SAND PAPER 117.15 220
11 THINNER 71.43 22
WOOD
12 TREATMENT
317.5 22
14 0 0 0
15 0 0 0
FOURTH YEAR
Unit of Total Material
Aquarium Materials QTY Production
Measure to be Used
1 GMELINA 1 Pc 240 240.00

3 TOP GLASS 1 Pc 240 240.00
5 RUBBER MAT 1/2 Pc 240 120.00

2 AIR PUMP 2 Pc 240 480.00
11 THINNER 1/10 Pc 240 24.00
ALLOCATION AS TO QUANTITY
Direct
Aquarium ALLOCATION - ALLOCATION
Materials
TOTAL
Direct Materials QTY % IN TOTAL USAGE QTY % IN TOTAL USAGE
USAGE
100% 240.00 1.00 - 0% 240.00 GMELINA
100% 240.00 1.00 - 0% 240.00 FIBER GLASS
100% 240.00 1.00 - 0% 240.00 TOP GLASS
100% 240.00 1.00 - 0% 240.00 WATERPROOF LED STRIP
100% 120.00 1.00 - 0% 120.00 RUBBER MAT
Aquarium -
OTHER Material TOTAL

QTY % IN TOTAL USAGE QTY % IN TOTAL USAGE
Supplies USAGE
100% 480.00 100% - 0% 480.00 UNDER GRAVEL FILTER
100% 480.00 100% - 0% 480.00 AIR PUMP
100% 24.00 100% - 0% 24.00 WOOD GLUE
100% 24.00 100% - 0% 24.00 GLASS GLUE
100% 60.00 100% - 0% 60.00 WOOD VARNISH
100% 240.00 100% - 0% 240.00 AQUARIUM DECORATION
100% 480.00 100% - 0% 480.00 PEBBLE ROCKS
100% 720.00 100% - 0% 720.00 AQUARIUM MARBLES
100% 1,440.00 100% - 0% 1,440.00 PLASTIC PLANTS
100% 240.00 100% - 0% 240.00 SAND PAPER
100% 24.00 100% - 0% 24.00 THINNER
Direct Materials WALRUS 25 WALRUS 50
ALLOCATION ALLOCATION
183,319.23 1.00 183,319.23 0% -
137,487.86 1.00 137,487.86 0% -

229,148.52 1.00 229,148.52 0% -
90,743.00 1.00 90,743.00 0% -
21,769.13 - - 0% -
662,467.74 640,698.61 -
TOTAL
DIRECT 640,698.61
MATERIALS
VATABLE TOTAL DM VATABLE TOTAL DM
1 PRODUCT PRODUCT
PRICE USED PRICE USED
2 GMELINA 1800 240.00 1 UNDER GRAVEL FILTER 650 480
3 FIBER GLASS 800 240.00 2 AIR PUMP 700 480
4 TOP GLASS 1300 240.00 3 WOOD GLUE 1298.21 24
5 WATERPROOF LED STRIP 396 240.00 4 GLASS GLUE 1365.75 24
6 RUBBER MAT 40 120.00 5 WOOD VARNISH 506 60
WINDOW SEALING FOAM 95 120
6 AQUARIUM DECORATION 980 240

10 SAND PAPER 117.15 240
11 THINNER 71.43 24
FIFTH YEAR
Aqu
Total Material to
ariu Materials QTY Unit of Measure Production
be Used
m
1 GMELINA 1 Pc 260 260.00
3 TOP GLASS 1 Pc 260 260.00
5 RUBBER MAT 1/2 Pc 260 130.00

2 AIR PUMP 2 Pc 260 520.00
11 THINNER 1/10 Pc 260 26.00
Direct
Aquarium ALLOCATION - ALLOCATION
Materials
Direct Materials QTY % IN TOTAL USAGE QTY % IN TOTAL USAGE TOTAL USAGE
100% 260.00 100% - 0% 260.00 GMELINA
100% 260.00 100% - 0% 260.00 FIBER GLASS
100% 260.00 100% - 0% 260.00 TOP GLASS
100% 260.00 100% - 0% 260.00 WATERPROOF LED STRIP
100% 130.00 100% - 0% 130.00 RUBBER MAT
OTHER Material % IN TOTAL

QTY QTY % IN TOTAL USAGE TOTAL USAGE
Supplies USAGE
100% 520.00 100% - 0% 520.00 UNDER GRAVEL FILTER
100% 520.00 100% - 0% 520.00 AIR PUMP
100% 26.00 100% - 0% 26.00 WOOD GLUE
100% 26.00 100% - 0% 26.00 GLASS GLUE
100% 65.00 100% - 0% 65.00 WOOD VARNISH
100% 260.00 100% - 0% 260.00 AQUARIUM DECORATION
100% 520.00 100% - 0% 520.00 PEBBLE ROCKS
100% 780.00 100% - 0% 780.00 AQUARIUM MARBLES
100% 1,560.00 100% - 0% 1,560.00 PLASTIC PLANTS
100% 260.00 100% - 0% 260.00 SAND PAPER
100% 26.00 100% - 0% 26.00 THINNER
100% 26.00 100% - 0% 26.00 WOOD TREATMENT
100% 26.00 100% - 0% 26.00 SCREW NAILS
VATABLE TOTAL DM VATABLE TOTAL DM
PRODUCT PRODUCT
PRICE USED PRICE USED
1 GMELINA 1,800.00 260.00
1 UNDER GRAVEL FILTER 650 520
2 FIBER GLASS 800.00 260.00
2 AIR PUMP 700 520
3 TOP GLASS 1,300.00 260.00
3 WOOD GLUE 1298.21 26
4 WATERPROOF LED STRIP 396.00 260.00
5 RUBBER MAT 40.00 130.00 4 GLASS GLUE 1365.75 26
6 WINDOW SEALING FOAM 95 130.00 5 WOOD VARNISH 506 65
AQUARIUM
6 980 260
DECORATION
10 SAND PAPER 117.15 260
11 THINNER 71.43 26
Range of Compensation PHILHEALTH Range of Compensation SSS
Low High Monthly Credit
EE ER Total Low High Monthly Credit
EE ER Total
- 8,999.99 8,000.00 100.00 100.00 200.00 - 999.99 - - - -
9,000.00 9,999.99 9,000.00 112.50 112.50 225.00 1,000.00 1,249.99 1,000.00 36.30 83.70 120.00
10,000.00 10,999.99 10,000.00 125.00 125.00 250.00 1,250.00 1,749.99 1,500.00 54.50 120.50 175.00
11,000.00 11,999.99 11,000.00 137.50 137.50 275.00 1,750.00 2,249.99 2,000.00 72.70 157.30 230.00
12,000.00 12,999.99 12,000.00 150.00 150.00 300.00 2,250.00 2,749.99 2,500.00 90.80 194.20 285.00
13,000.00 13,999.99 13,000.00 162.50 162.50 325.00 2,750.00 3,249.99 3,000.00 109.00 231.00 340.00
14,000.00 14,999.99 14,000.00 175.00 175.00 350.00 3,250.00 3,749.99 3,500.00 127.20 267.80 395.00
15,000.00 15,999.99 15,000.00 187.50 187.50 375.00 3,750.00 4,249.99 4,000.00 145.30 304.70 450.00
16,000.00 16,999.99 16,000.00 200.00 200.00 400.00 4,250.00 4,749.99 4,500.00 163.50 341.50 505.00
17,000.00 17,999.99 17,000.00 212.50 212.50 425.00 4,750.00 5,249.99 5,000.00 181.70 378.30 560.00
18,000.00 18,999.99 18,000.00 225.00 225.00 450.00 5,250.00 5,749.99 5,500.00 199.80 415.20 615.00
19,000.00 19,999.99 19,000.00 237.50 237.50 475.00 5,750.00 6,249.99 6,000.00 218.00 452.00 670.00
20,000.00 20,999.99 20,000.00 250.00 250.00 500.00 6,250.00 6,749.99 6,500.00 236.20 488.80 725.00
21,000.00 21,999.99 21,000.00 262.50 262.50 525.00 6,750.00 7,249.99 7,000.00 254.30 525.70 780.00
22,000.00 22,999.99 22,000.00 275.00 275.00 550.00 7,250.00 7,749.99 7,500.00 272.50 562.50 835.00
23,000.00 23,999.99 23,000.00 287.50 287.50 575.00 7,750.00 8,249.99 8,000.00 290.70 599.30 890.00
24,000.00 24,999.99 24,000.00 300.00 300.00 600.00 8,250.00 8,749.99 8,500.00 308.80 636.20 945.00
25,000.00 25,999.99 25,000.00 312.50 312.50 625.00 8,750.00 9,249.99 9,000.00 327.00 673.00 1,000.00
26,000.00 26,999.99 26,000.00 325.00 325.00 650.00 9,250.00 9,749.99 9,500.00 345.20 709.80 1,055.00
27,000.00 27,999.99 27,000.00 337.50 337.50 675.00 9,750.00 10,249.99 10,000.00 363.30 746.70 1,110.00
28,000.00 28,999.99 28,000.00 350.00 350.00 700.00 10,250.00 10,749.99 10,500.00 381.50 783.50 1,165.00
29,000.00 29,999.99 29,000.00 362.50 362.50 725.00 10,750.00 11,249.99 11,000.00 399.70 820.30 1,220.00
30,000.00 30,999.99 30,000.00 375.00 375.00 750.00 11,250.00 11,749.99 11,500.00 417.80 857.20 1,275.00
31,000.00 31,999.99 31,000.00 387.50 387.50 775.00 11,750.00 12,249.99 12,000.00 436.00 894.00 1,330.00
32,000.00 32,999.99 32,000.00 400.00 400.00 800.00 12,250.00 12,749.99 12,500.00 454.20 930.80 1,385.00
33,000.00 33,999.99 33,000.00 412.50 412.50 825.00 12,750.00 13,249.99 13,000.00 472.30 967.70 1,440.00
34,000.00 34,999.99 34,000.00 425.00 425.00 850.00 13,250.00 13,749.99 13,500.00 490.50 1,004.50 1,495.00
35,000.00 over 35,000.00 437.50 437.50 875.00 13,750.00 14,249.99 14,000.00 508.70 1,041.30 1,550.00
14,250.00 14,749.99 14,500.00 526.80 1,078.20 1,605.00
14,750.00 15,249.99 15,000.00 545.00 1,135.00 1,680.00
15,250.00 15,749.99 15,500.00 563.20 1,171.80 1,735.00
15,750.00 over 16,000.00 581.30 1,208.70 1,790.00

Costing: Production Staff 389.00 4

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Costing: Production Staff 389.00 4

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COSTING

DIRECT LABOR HOURS ALLOCATION

EMPLOYEE CLASSIFICATION DAILY RATE NO OF WORKERS DAILY SALARY YEARLY SALARY

Production Staff DIRECT LABOR 389.00 4 1,556.00 485,472.00

TOTAL COST per DAY/YEAR 1,556.00 485,472.00

Cost Allocated per DIRECT Labor Cost

TOTAL HRS. To be allocated 720 485472

Liabilities and Partner’s Equity

Total Liablities and Partner’s Equity 700,877.76

TOTAL LIABILITIES 79,092.64 97,869.44 114,247.79 133,322.69 158,987.97

(Increase)Decrease in Current Assets:

CASH FLOW FROM INVESTING ACTIVITIES

Net Cash Used by Investing Activities (385,698.52) - - - -

CASH FLOW FROM FINANCING ACTIVITIES

2nd Year of Operation 0.25 0.25 0.25 0.25

3rd Year of Operation 0.25 0.25 0.25 0.25

4th Year of Operation 0.25 0.25 0.25 0.25

Maureen Jamaica C. Wynzen Adam E. Edwad Erwin

5th Year of Operation 0.25 0.25 0.25 0.25

Maureen Jamaica C. Wynzen Adam E. Edwad Erwin

Year 1 Year 2 Year 3 Year 4 Year 5 Schedule

TOTAL 20,792.86 486,135.7 467,839.29 486,135.71 18,296.43 20,792.86

THINNER 71.43 Pc 63.78 1 63.78 19 1,211.76 18 1,147.98 19 1,211.76 1 63.78 1 63.78

TOTAL 28,007.04 673,945.51 647,761.82 673,945.51 26,183.69 28,007.04

TOTAL 11,642.86 546,124.39 520,652.00 536,558.54 15,906.54 21,208.71

OTHER MATERIAL SUPPLIES

TOTAL 28,007.04 765,008.08 741,870.82 764,111.85 22,241.03 28,903.27

Total 21,208.71 629,652.0 617,984 629,227.8 11,243.79 21,632.93

Total 28,903.27 848,178.29 832,806.59 847,600.23 14,793.64 29,481.33

Total 21,632.93 667,483.54 661,534.5 667,050.9 5,516.39 22,065.57

Total 29,481.33 935,949.89 926,741.62 935,360.22 8,618.61 30,071.00

TOTAL 22,065.57 739,799.44 731,029.32 739,358.22 8,328.90 22,506.79

TOTAL 30,071.00 1,034,583.63 1,024,098.88 1,033,982.23 9,883.36 30,672.40

GRAND TOTAL 52,136.57 1,774,383.07 1,755,128.20 1,773,340.46 18,212.26 53,179.19

OFFICE SUPPLIES ENDING BALANCES YEAR 1

Calculator 1 Pc 499.00 445.54 445.54 1 2 Pc 445.54 891.07

Whiteboard Eraser 1 Pc 199.00 177.68 177.68 1 2 Pc 177.68 355.36

Stapler 1 Pc 159.75 142.63 142.63 5 6 Pc 142.63 855.80

Puncher 1 Pc 216.00 192.86 192.86 1 2 Pc 192.86 385.71

Scissor 1 Pc 65.75 58.71 58.71 1 2 Pc 58.71 117.41

Received & Paid Stamp 1 Pc 120.00 107.14 107.14 1 2 Pc 107.14 214.29

Date Stamp 1 Pc 50.75 45.31 45.31 0 1 Pc 45.31 45.31

Adapter 2 Pc 39.75 35.49 70.98 1 3 Pc 35.49 106.47

Extension Wire 2 Pc 550.25 491.29 982.59 1 3 Pc 491.29 1,473.88

Flash drive 2 Pc 599.50 535.27 1,070.54 0 2 Pc 535.27 1,070.54

Trash can 3 Pc 200.00 178.57 535.71 1 4 Pc 178.57 714.29

note: PURCHASED SUPPLIES

0 Pc 508.98 454.45 - 1 Pc 519.16 463.54 463.54

0 Pc 606.90 541.88 - 1 Pc 619.04 552.71 552.71

1 Pc 202.98 181.23 181.23 1 Pc 207.04 184.86 184.86

1 Pc 162.95 145.49 145.49 1 Pc 166.21 148.40 148.40

0 Pc 220.32 196.71 - 1 Pc 224.73 200.65 200.65

0 Pc 67.07 59.88 - 1 Pc 68.41 61.08 61.08

0 Pc 122.40 109.29 - 1 Pc 124.85 111.47 111.47

0 Pc 51.77 46.22 - 1 Pc 52.81 47.15 47.15

0 Pc 40.55 36.21 - 3 Pc 36.20 32.32 96.96

0 Pc 561.26 501.13 - 2 Pc 501.12 447.43 894.86

1 Pc 611.49 545.97 545.97 1 Pc 545.97 487.47 487.47

1 Pc 204.00 182.14 182.14 6 Pc 182.14 162.63 975.75

Last Yr Supplies 7,823.88 Last Yr Supplies 1,054.84

0 Pc 529.54 472.80 - 2 Pc 540.13 482.26 964.52

0 Pc 631.42 563.77 - 1 Pc 644.05 575.04 575.04

1 Pc 211.18 188.55 188.55 2 Pc 215.40 192.32 384.64