3.

11 Cost Structure

a) Operating Budget for sales 1

Capital: RM 93.50

Sales: 100

Selling Price,

Sosej RM 1.20
Pizza Mini RM 1.20
Cream Custard RM 1.20
Chicken Floss RM 1.50
Butter RM 1.20
Keju RM 1.20

List of item to sell (10/11/2017),

PRICE PER UNIT

TYPE OF ITEM (RM) QUANTITY TOTAL (RM)
Sosej 0.80 25 20.00
Pizza Mini 0.80 25 20.00
Cream Custard 0.80 15 12.00
Chicken Floss 1.40 10 14.00
Butter 0.90 15 13.50
Keju 0.90 10 9.00
Total price = RM 88.50
List of expenses,

EXPENSES PRICE (RM) UNIT TOTAL (RM)

Transportation 5.00 For 1 days 5.00
(Total for 3 team that
collected the bread in
same day is RM 15.00)
Total for expenses RM 5.00

Total RM 93.50

b) Profit And Loss Statement

Price (RM) Description

TOTAL SALES REVENUE
Item that has been sold 123.00 1.20 x 25 = 30.00
1.20 x 25 = 30.00
1.20 x 15 = 18.00
1.50 x 10 = 15.00
1.20 x 15 = 18.00
1.20 x 10 = 12.00
Total = RM 123.00
Cost buy item 88.50

GROSS PROFIT 34.50

EXPENSES
Transportation 5.00

TOTAL EXPENSES 5.00

PROFIT BEFORE TAX 29.50

 c) Cash Flow Statement

Price (RM) Description

CASH INFLOW
Capital 93.50
Total 93.50
CASH OUTFLOW
Item 88.50
Expenses 5.00
Total 93.50

Surplus/Deficit 29.50 123 –93.50 = 29.50

B) Projection For Next Sales

i. Operating budget for sales 2

Capital: RM 137.50

Sales: 130

Selling Price,

Sosej RM 1.20

Pizza Mini RM 1.20

Cream Custard RM 1.20

Chicken Floss RM 1.50

Butter RM 1.20

Keju RM 1.20
List of bread to sell (17/11/2017),

PRICE PER UNIT

TYPE OF BREAD (RM) QUANTITY TOTAL (RM)

Sosej 0.80 25 20.00

Pizza Mini 0.80 25 20.00

Cream Custard 0.80 20 16.00

Chicken Floss 1.40 25 35.00

Butter 0.90 20 18.00

Keju 0.90 15 13.50

Total price = RM 122.50

List of expenses,

EXPENSES PRICE (RM) UNIT TOTAL (RM)

Transportation 15.00 For 1 days 15.00

Total for expenses RM 15.00

Total RM 137.50

Profit And Loss Statement

Price (RM) Description

TOTAL SALES REVENUE

Item that has been sold 163.50 1.20 x 25 = 30.00

1.20 x 25 = 30.00

1.20 x 20 = 24.00
 1.50 x 25 = 37.50

1.20 x 20 = 24.00

1.20 x 15 = 18.00

Total = RM 163.50

Cost buy item 122.50

GROSS PROFIT 41.00

EXPENSES

Transportation 15.00

TOTAL EXPENSES 15.00

PROFIT BEFORE TAX 26.00

Cash Flow Statement

Price (RM) Description

CASH INFLOW

Capital 137.50

Total 137.50

CASH OUTFLOW

Bread 122.50

Expenses 15.00
Total 137.50

Surplus/Deficit 26.00 163.50 –137.50 = 26.00

ii. Operating budget for sales 3

Capital: RM 157.00

Sales: 150

Selling Price,

Sosej RM 1.20

Pizza Mini RM 1.20

Cream Custard RM 1.20

Chicken Floss RM 1.50

Butter RM 1.20

Keju RM 1.20

List of bread to sell (24/11/2017),

PRICE PER UNIT

TYPE OF BREAD (RM) QUANTITY TOTAL (RM)

Sosej 0.80 30 24.00

Pizza Mini 0.80 30 24.00

Cream Custard 0.80 20 16.00

Chicken Floss 1.40 30 42.00

Butter 0.90 20 18.00

Keju 0.90 20 18.00

Total price = RM 142.00

List of expenses,

EXPENSES PRICE (RM) UNIT TOTAL (RM)

Transportation 15.00 For 1 days 15.00

Total for expenses RM 15.00

Total RM 157.00

Profit And Loss Statement

Price (RM) Description

TOTAL SALES REVENUE

Item that has been sold 189.00 1.20 x 30 = 36.00

1.20 x 30 = 36.00

1.20 x 20 = 24.00

1.50 x 30 = 45.00

1.20 x 20 = 24.00

1.20 x 20 = 24.00

Total = RM 189.00

Cost buy item 142.00

GROSS PROFIT 47.00

EXPENSES

Transportation 15.00
TOTAL EXPENSES 15.00

PROFIT BEFORE TAX 32.00

Cash Flow Statement

Price (RM) Description

CASH INFLOW

Capital 157.00

Total 157.00

CASH OUTFLOW

Bread 142.00

Expenses 15.00

Total 157.00

Surplus/Deficit 32.00 189.00 –157.00 = 32.00

 32
29.5

26
Profit before tax (RM)

SALES 1 SALES 2 SALES 3

Sales