Republic of the Philippines

Department of Education
Region IV-A CALABARZON
DIVISION OF LAGUNA
San Juan National High School
Kalayaan Laguna

Action Research Proposal

Action Researchers

MARINIE D. MANUEL
Teacher I
(Designation)

DENSEL JAMES A. SILVANIA

Teacher I
(Designation)

For School Year 2018-2019

Title:

ManihotEsculenta Sherbet: An innovation as perceived by Municipal Nutrition

Office of Municipality of Kalayaan.

Noted:

SOCORRO R. FUNDIVILLA, Ed. D. Date _________Comments___________

Principal IV

Reviewed by:

EDGAR A. PALOMA Date _________Comments___________

Head Teacher I
 ABSTRACT

Theme: Innovation

Research Title: ManihotEsculenta Sherbet: An innovation as perceived by

Municipal Nutrition Office of Municipality of Kalayaan.

Authors: MARINIE D. MANUEL AND DENSEL JAMES A. SILVANIA

Affiliation: San Juan National High School – MAIN, San Juan Kalayaan Laguna

E-mail Address/ Mobile Number: Densel619@yahoo.com (09651099419)

manuelmarinie@gmail.com (09367138273)

A. PURPOSE

This action research aims to utilize Manihot Esculenta also known as

Kamoteng Kahoy which is abundant in the Municipality of Kalayaan and in support

with celebration of the Kamoteng Kahoy Festival which is celebrated every year at

the aforementioned municipality.

B. DESIGN/METHODOLOGY/ APPROACH

Developmental research design was used in this study, Municipal Nutrition

Action Officers of the Municipality of Kalayaan, Laguna, with questionnaires given

to them, concrete data acquired. IPO paradigm used to conceptualize this study.

C. FINDINGS

The Manihot Esculenta Sherbet as new product innovated by the San Juan

National High School-Main, by its Taste, Texture and Appearance, is highly accepted

by the Municipal Nutrition Action Officersof Municipality of Kalayaan Laguna as

respondents.
D. RESEARCH LIMITATION/IMPLICATIONS

This study is limited only to the innovation of Manihot Esculenta Sherbet as a

product for Kamoteng Kahoy Festival of Municipality of Kalayaan.

E. ORIGINALITY/ VALUE

This study used heuristic strategy to determine the possible problems and

apply the possible remedial measures to achieve its objective. The researcher also

used constructive approach for the betterment of innovation of Manihot Esculenta

Sherbet: an Innovation.

F. KEYWORDS

Taste – the sweetness quality of Manihot Esculenta Sherbet that you

can sense when it is in your mouth: the flavor that you can taste when you eat

the product.

Texture – the visual or tactile surface characteristics and appearance

of ManihotEsculenta Sherbet.

Appearance – The totality of physical appearance of the product.

Nutrition – An indication of the contribution of a food to the nutrient

content of the diet. This value depends on the quantity of a food which is

digested and absorbed and the amounts of the essential nutrients (protein,

fat, carbohydrate, minerals and vitamins) which it contains. .

Sherbet – a frozen dessert made with fruit juice added to milk or

cream, egg white, or gelatin..

 I. INTRODUCTION

Living in the midst of scarcity and poor source of income there exist minds

which can innovate and transform some existing products more helpful and nutritious

to be another source of income in order to overcome or somehow help for everyday

expenses.

The Municipality of Kalayaan is well known for its natural and rich agricultural

lands and terrains for agriculture and crop production. The municipality being rich in

agricultural lands and terrains for agriculture, it produces cassava or

ManihotEsculenta which were in truth and in fact one of the reasons why the

municipality celebrating the Kamoteng Kahoy Festival which is done every year.

Ice cream (derived from earlier iced cream or cream ice is a

sweetened frozen food typically eaten as a snack or dessert. It is usually

made from dairy products such as milk and cream, and often combined

with fruits or other ingredients and flavors. It is typically sweetened

with sugar or sugar substitutes. Typically, flavourings and colourings are

added in addition to stabilizers. The mixture is stirred to incorporate air spaces

and cooled below the freezing point of water to prevent detectable ice

crystals from forming. The result is smooth, semi-solid foam that is solid at

very low temperatures (below 2 °C or 35 °F). It becomes more malleable as

its temperature increases.

The meaning of the name "ice cream" varies from one country to another.

Terms such as "frozen custard," "frozen yogurt," "sorbet," "gelato," and others

are used to distinguish different varieties and styles. In some countries, such

as the United States, "ice cream" applies only to a specific variety, and most
governments regulate the commercial use of the various terms according to

the relative quantities of the main ingredients, notably the amount of cream.

Products that do not meet the criteria to be called ice cream are labelled

"frozen dairy dessert" instead. In other countries, such as Italy and Argentina,

one word is used for all variants. Analogues made from dairy alternatives,

such as goat's or sheep's milk, or milk substitutes (e.g., soy milk or tofu), are

available for those who are lactose intolerant, allergic to dairy protein,

or vegan.

RATIONALE

In Kalayaan Laguna, there is an agricultural complex annually

producing and processing tons of cassava.People were already aware of

many uses of this root crop and variety of menu were produced. It is well

known for richness in starch and fibres and because of its low commercial

value, it is used for animal feed or discarded. For this reason, the researcher

was persuaded to recreate food product that will enhance the utilization of

cassava.

Sweet courses are part of Filipino dine, and this is best loved by most

children. In addition, sugary treat last, especially when kept refrigerated.

Moreover, adding milk and cheese into frozen treats improve its taste and

give palatable taste.

The researcher was encouraged to produce food product that will

enhance the taste of cassava. This kind of recipe will turn into something

different and could possibly be accepted by the people living in Kalayaan, and

its nearby town

II. Related Literature

A. Taste

Sweet delicacies have been acquiring increased importance and this

are obtained through mixing and blending of major ingredients and

substances like milk, sugar and fat. The end appearance of the final product

should be typical to ensure acceptance especially its palate ability (creda,

2010).

The addition of sugar in the development of frozen treat is being used

to sweeten, increased softness and volume. The main type of sugar used is

sucrose from sugarcane. (Santos et.al., 2011).

The above literature is related to the present study because it talks

about a sweet delicacies that has a main ingredient which is abundant in the

municipality which was given importance by the inhabitants of the

municipality, the present study also uses milk and sugar as ingredients to

make the product more delicious and healthy that will ensure the palate ability

of the present study.

B. Appearance

Appearance of the ice cream is normally where more consumers start to

differentiate among the qualities of ice cream here, dipping characteristics,

gummy, sticky body course, icy texture, pleasing color, indicative of flavor and

appearance of flavoring pieces, if present all play apart in influencing

consumers. (Stucky, B. 2013).

How the ice cream melts down is a minor factor affecting appearance

and is normally noticed only in extreme cases either adversely as a curdled,

wheyed off melted product or favorably as an specially smooth, creamy, rich

appearing melted product. (Hayman H. 2015).

The afore-mentioned literature is related to the present study in a sense

that the researcher uses different kinds of ingredients in order for it to attain

the desired appearance because it is the primary consideration of consumer

when it comes to buying of products.

Texture

According to Crit REV foods Sci Nutr. (2007), surface texture is

generally accepted as a key sensory factor of food materials and has a great

impact on consumer s perception and expectation of a food product.

According to texture technologies (2013), the textural identity of any

food is rarely a simple matter of understanding a singular attribute such as

hardness or cohesiveness. The texture of any food is multi-facited and tied to

consumers sensory expectation. The texture of food is based on the

expectations and demand of the consumers not only considered as fast food

processing but also what consumers expect in the product.

In the above statement the author made the researcher realized that

even texture has a little importance when it comes to food but that this texture

that we underestimated needs to give attention for you to have an appetizing

product. It is related to the study because consumers are attracted by the

products texture.

III. RESEARCH QUESTIONS

 The aim of this study is to create Manihot Esculenta Sherbet: An Innovationas a

new product of San Juan National High School:

Specifically, this study sought to answer the following questions;

1. What are the ingredients of ManihotEsculenta Sherbet?

2. What is the level of acceptance of ManihotEsculenta Sherbet base on

its:

A. Taste,

B. Texture and

C. Appearance?

3. What is the procedure on making ManihotEsculenta Sherbet?

CONCEPTUAL FRAMEWORK

INPUT PROCESS OUTPUT

Ingredients, Trial, Revision

Materials, Procedure in
and
Equipment Making
Evaluation of
And ManihotEsculenta
ManihotEsculenta
Sherbet;
Human Sherbet
Resources

Frame 1 Frame 2 Frame 3

Frame 1, consist of Ingredients, materials, equipment and human resources

needed in making ManihotEsculenta Sherbet: An Innovation, it is served as the input

for the conception of the product of this research.

Frame 2, it is consist the procedure in making ManihotEsculenta Sherbet, and

the substantial and procedural standards in making the product.

 Frame 3, this frame entails with it the Trial and Revisions during the making

of ManihotEsculenta Sherbet, the object of the study, and the evaluation for the

created product of this study.

SCOPE AND LIMITATION

This study is limited only to the creation and production of ManihotEsculenta

Sherbet: An Innovation as a new product in the San Juan National High School –

Main Technology and Livelihood Education S.Y. 20180-2019 as well as for the

KamotengKahoy Festival of the Municipality of Kalayaan.

IV. RESEARCH METHODOLOGY

This part consists of the subject of the study, research design, population and
sampling techniques, Data Collection, Ethical Issue, and Plan for Data Analysis. The
purpose of this study is to create or produce a sherbet out of ManihotEsculenta which
is abundant in the Municipality of Kalayaan.

Subject of the study

The ManihotEsculenta Sherbet: An Innovation is crafted for the purpose of

utilizing ManihotEsculenta locally known as “KamotengKahoy” in the Municipality
of Kalayaan which is unsurprisingly and spontaneously grows in the agricultural lands
and mountain terrains as a result of its abundance.

The above-mentioned ManihotEsculenta Sherbet: An Innovation is created out

of KamotengKahoy and along with other essential ingredients to make its appearance
more alluring and unique other than the commercially sold sherbets, as to its taste, the
product is more unique and maybe classified as dessert for all ages because it is
utilized not only for adult clientele but also it can be accepted by the school age
children which were truth and in-fact children now a days they sporadically consume
KamotengKahoy as their dessert.

A. DESIGN METHODOLOGY APPROACH

 Developmental research design was used in this study, Municipal Nutrition

Action Officers of the Municipality of Kalayaan were the respondents, with

questionnaire given to them concrete data were acquired. IPO (Input-Process-Output)

paradigm were used to conceptualize the flow of this study.

B. PURPOSE

This action research aims to create a new product out of ManihotEsculenta

which is locally known as KamotengKahoy in the Municipality of Kalayaan as

perceived by the respondents.

C. SAMPLING

The researcher will use the Municipal Nutrition Action Office of Municipality

of Kalayaan to be the respondents of this action research.

D. DATA COLLECTION

The researcher gives questionnaire to the respondents to measure the level of

acceptability of the ManihotEsculenta Sherbet: An Innovation. Tabulated results of

the survey are the subject for formulation of possible remedial measures to achieve

the objectives of the action research.

E. ETHICAL ISSUE

Food is essential and it entices most Filipinos. Apparently, production

and consumption of some food items are not controlled and even the health of

many suffered.

Republic Act No.10611 (“Strengthening the Philippine Food Safety

Regulatory System Regulatory System”), also known as “Food Safety Act of

2013” defines food as any substance or product whether processed, partially

processed or unprocessed that is intended for human consumption.

Substances, which are intentionally incorporated into the food during its

manufacture, preparation and treatment. This law ensure food safety and

guarantee that food will not cause harm to the consumers when it is prepared

or eaten according to its intended use.

This food production project done by the researcher is guided by this

law to abreast the credibility and integrity of the study. It compromises

interdisciplinary field that provides ethical analysis and guidance

for human conduct in the production, distribution, preparation and

consumption the created product.

F. PLAN FOR DATA ANALYSIS

This study used the following formula to interpret the data in unbiased

manner. Weighted mean is equal to the frequency multiply by total weighted points

divided by the population, it is computed in order to determine the level of

acceptability of the products in terms of Taste, Texture and Appearance of the

ManihotEsculenta Sherbet: An Innovation. Standard deviation is utilized to assert the

relationship between the answer of each respondent.

The Formula is:

Weighted mean x̅=fx/n

where:

x̅ = weighted mean

F = frequency

x = scale value

N = sample size
 To assert the relationship between the answer of each respondent the formula is:

Standard Deviation

Where:

SD = Standard Deviation

∑ = sum of the score

X = score

x̅ = mean score

n = sample size

Research Instrument

The questionnaire is composed of a three (3) parts, corresponding to the three

criteria which are Taste, Texture, and Appearance. Each criterion like taste has five

questions; Texture has five questions; Appearance has five questions, and each of the

questions under each criterion is answerable using Likert scale, where five (5) means

very acceptable; four (4) acceptable; three (3) moderately acceptable; two (2) fair

acceptable; one (1) not acceptable.

Likert Scale

Scale Range Taste Texture Appearance

5 -Very 4.62 4.46 4.77
Acceptable 4.20-5.00
(VA)
4- Acceptable 4.69 4.46 4.85
(A) 3.40-4.19
3- Moderately 4.62 4.85 4.77
Acceptable 2.60-3.39
(MA)
2- Fair 4.69 4.36 4.69
Acceptable 1.80-2.59
(FA)
 1- Not 4.69 4.62 4.54
Acceptable 1.00-1.79
(NA)

The table below represents the plan for data analysis based on activities, data

to be collected and statistical treatment used in this action research.

VII. DISCUSSION OF RESULT AND RECOMMENDATION

Kitchen utensils and equipment

Table 3 shows the kitchen utensils and equipment to be use in creation of the

ManihotEsculenta Sherbet. The recycled white board will be measured with the use of

push/pull rule and marker was used in order to acquire its required measurement. The

recycled white board will be cleaned and will be bombarded by uniform size of holes

to be used for convenient installation of fixtures. Electrical Hand drill will be used to

bore equal size holes on the whiteboard. Grinder will be used to grind the rough edges

of recycled white board. Philip screw will be used to tighten the screws of the hinges.

Airbrush will be used to paint the base of the wiring board and cover as finishing

touches.

Table 3. Kitchen Utensils and Equipment

Tools Functions
Spoon Used to mix and stir ingredients.
Mortar and pestle Used to crush KamotengKahoy

Can opener Used to open canned ingredients.

Kitchen knife Use to slice ingredients.

Spatula Used to mix together all the ingredients.

Casserole Use for primary coating.

Mixing Bowl It is where the ingredients were placed and mixed

 Mixer Used for mixing thoroughly all the ingredients.

Blender Usedto blend and crush ingredients to soften the

texture of the sherbet.
Gas Stove Used to cook the KamotengKahoy and other
Ingredients
Refrigerator Used to freeze the ManihotEsculenta Sherbet

Methodology and procedures

The following are the steps in creating the ManihotEsculenta Sherbet: An

Innovation.

1. Collect all Ingredients, Tools and materials needed for the creation of

ManihotEsculenta Sherbet.

2. Separate materials from the ingredients.

3. Measure all the needed ingredients.

4. Get the KamotengKahoy then wash thoroughly.

5. Boil the sliced KamotengKahoy in a medium heat until soft.

6. Set aside until its gets cool.

7. Crush the boiled kamotengkahoy until attain the desired texture.

8. Set aside the crushed KamotengKahoy.

9. Put the all the ingredients in the mixing bowl then mix thoroughly.

10. After mixing put the crushed kamote and mix again with mixer.

11. After achieving smooth texture use blender to make the sherbet more smooth

to achieve presentable appearance and texture.

12. After mixing fill the plastic containers per serving.

13. Put the plastic containers in the refrigerator for 24 hours.

Try-outs and Revisions

 As shown in Table 4 ManihotEsculenta Sherbet: An Innovation have some

try-outs and revisions regarding the creation of this project such as in the trial one 1);

Too much sugar, resulting to very condensed texture of the sherbet; in trial two (2),

the KamotengKahoy was not properly crushed as a result of hard time to crush it in

the blender; in trial three (3), during the try-outs and revisions the ManihotEsculenta

Sherbet was very hard because of non-congruency of ingredients, so the researcher

carefully measured all the ingredients to make it equal to each other.

Table 4. Try-outs and Revisions

Trials Problems Revisions

Too much sugar, resulting to very Lessen the sugar content of the
1
condensed texture of the sherbet. sherbet
The Kamoteng Kahoy was not
Properly crush the Kamoteng
2 properly crushed as a result of hard
Kahoy
time to crush it in the blender.
Manage to get the proper
3 Non-congruency of ingredients.
measure of ingredients

Creation Time Frame

Table 5 shows the days consumed in the creation of the ManihotEsculenta

Sherbet: An Innovation. Planning and listing the needed equipment and ingredients

for the project took one day; purchasing and preparing the ingredients and equipment

needed took two days; 1 day was consumed for the creation of the ManihotEsculenta

Sherbet, 2 days in testing and revising; and two days in freezing and cooling of the

ManihotEsculenta Sherbet. The total days consumed in creating ManihotEsculenta

Sherbet: An Innovation.

Table 5. Creation Time Frame

Activities Day
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Planning and
listing of
Ingredients
Purchasing and
preparing of
ingredients and
equipment
Creation of
ManihotEsculenta
Sherbet
Freezing and
cooling

Data Analysis

Table 6. Acceptability of Manihot Esculenta Sherbet set in terms of its Taste

Items Weighted Standard Remarks

Mean Deviation
1. The product has a balance 4.62 1.02 Very Acceptable
sweetness.
2. The taste of Kamoteng 4.69 1.05 Very Acceptable
Kahoy does not over power
the over all taste of the
product.
3. The sherbet gives a sweet 4.62 2.19 Very Acceptable
taste in the mouth.
4. All ingredients are well 4.69 2.35 Very Acceptable
mixed giving the sherbet
right amount of sweetness
and creaminess. .
5. The taste of Kamoteng 4.69 2.35 Very Acceptable
Kahoy is evident in the
product.
Average 4.66 1.77 Very Acceptable

Based on the analysis above, it reveals that the ManihotEsculenta Sherbet: An

Innovation in terms of Taste is fully accepted by the respondents. The taste of the

project is a great factor for the acceptability of the sherbet. The low Standard

Deviation result implies that the answers of the respondent are very close to the

computed weighted mean of the subject.

Table 7. Acceptability of Manihot Esculenta Sherbet: An Innovation set in terms

of Texture

Weighted Standard Remarks

Items
Mean Deviation
1. The product achieved the 4.66 2.18 Very
thickness of ice cream. Acceptable
2. The product appeared 4.66 1.91 Very
crystallized ice texture. Acceptable
3. The product has a smooth 4.85 2.82 Very
creamy texture. Acceptable
4. The product is easy to eat. 4.36 1.62 Very
Acceptable
5. The product attained the 4.62 2.23 Very
frozen texture of an ice cream Acceptable
Average 4.55 2.15 Very
Acceptable

The data above shows that the Manihot Esculenta Sherbet: An Innovation in

terms of Texture is very acceptable to the respondent. The Manihot Esculenta Sherbet

has a texture which accepted by the respondents positively.

Table 8. Acceptability of Manihot Esculenta Sherbet set in terms of

Appearance

Items Weighted Standard Remarks

Mean Deviation
1. The product has no 4.77 2.57 Very Acceptable
deformed feature.
2. The product appeared 4.85 2.82 Very Acceptable
to be creamy.
3. The product is 4.77 2.57 Very Acceptable
appealing to the eyes
of the consumer to
eat.
4. The presentation of 4.69 2.48 Very Acceptable
the sherbet is
pleasing.
5. The uniqueness of the 4.54 2.17 Very Acceptable
Kamoteng Kahoy
sherbet fascinates the
 eyes of the
consumers.
Average 4.72 2.54 Very Acceptable

The data above shows that the Manihot Esculenta Sherbet: An Innovation in

terms of Appearance is very acceptable to the respondent. The Manihot Esculenta

Sherbet: An Innovation has appearance that is accepted by the respondents positively.

Table 9. Composite Table on Acceptability of Manihot Esculenta Sherbet:

An Innovation

Level of Acceptability of ManihotEsculenta Sherbet

Statistical Taste Texture Appearance Average Remarks
treatment
Weighted 4.66 4.55 4.72 4.65 VA
Mean
Standard 1.77 2.15 2.54 2.15 Low
Deviation

The first row shows the statistical treatment applied in this research study,

weighted mean and Standard Deviation are used to evaluate the level of acceptability

of ManihotEsculenta Sherbet: An Innovation. Row no. 2 under the Taste has an

average weighted mean of 4.66 and has an SD of 1.77. Row 3 for Texture has an

average weighted mean of 4.55 with an SD of 2.15. The row for Appearance with an

average 4.72 weighted mean and has 2.54 SD reveals that the project is high accepted.

The last row shows the composite average of the three (3) criterion which has an

average mean of 4.6 and an SD of 2.15 has a Very Acceptable remarks.

The low value of SD indicates that the respondents answer has a minimal

variance that implies almost the same perception towards the criterion of the project

evaluated.

Nutritive Value
 Table 10. Nutritive value of Manihot Esculenta Sherbet

Ingredients Quantity Nutritive Value Nutritive Value

Per Serving
KamotengKahoy 1 kilo Energy 160 Energy 3.2
Calories Calories
Sugar 1 kilo 4,000 Calories 80 Calories
Cheese 1 pc Protein 18 grams Protein 0.36 grams
Evaporated Milk 1 can Monosaturated Fat Monosaturated Fat
8.6 grams 0.172 grams
Condensed Milk 3 pcs Carbohydrates 600 Carbohydrates 12
grams grams
Skimmed Milk ¼ kilo Carbohydrates 3 Carbohydrates
grams 0.06 grams
All-purpose Cream 1 pc Saturated Fat 3.4 Saturated Fat
Grams 0.068 grams

The table 10 shows the nutritive value of Manihot Esculenta Sherbet, the main
ingredient which is the Kamoteng Kahoy has a quantity of one (1) kilo, it has a
nutritive value as a whole of a total of 160 calories and 3.2 calories per serving; Sugar
has a quantity of one (1) kilo it has a nutritive value of 4,000 calories and 90 calories
per serving; one (1) Bar cheese it has a nutritive value as a whole of a total of 18
grams of protein and 0.36 grams per serving; one (1) can evaporated milk it has a
nutritive value as a whole of a total of 8.6 grams of monosaturated fats and 0.172
monosaturated fats per serving; three (3) cans of condensed milk it has a nutritive
value as a whole of a total of 600 grams carbohydrates and 12 grams of carbohydrates
per serving; one fourth (¼) kilo of skimmed milk it has a nutritive value as a whole of
a total of 3 grams carbohydrate and 0.06 grams of carbohydrates per serving and 1
pack of all-purpose cream it has a nutritive value as a whole of a total of 3.4 grams of
saturated fat and 0.068 grams of saturated fat per serving.

A. FINDINGS

1. ManihotEsculenta Sherbet: An Innovationis feasible to be created.

2. The level of acceptability of the ManihotEsculenta Sherbetin terms of;

a. Taste, rated as very acceptable remarks, having an average weighted mean

of 4.66.

b. Texture, with an average weighted mean of 4.55 and has very acceptable

remarks.

c. Appearance, also rated as very acceptable remarks, with an average

weighted mean of 4.72.

B. CONCLUSION

Based on the findings above, the researchers therefore conclude that;

1. The Manihot Esculenta Sherbetis feasible to be created using a

KamotengKahoy as the main ingredient. The mastery level of the technology

and livelihood teacher who created the Manihot Esculenta Sherbet is a great

factor for the feasibility of it.

2. The product passed through testing and evaluation process as to its taste,

texture and appearance as perceived by Municipal Nutrition Action Officers. It

is therefore concluded that the Manihot Esculenta Sherbet is highly accepted

as a new product in the San Juan National High School – Main.

3. The over-all acceptability level denotes that the ManihotEsculenta Sherbetis

fully accepted by the respondents. This ManihotEsculenta Sherbet proves that

there is different way of utilizing the KamotengKahoy which is abundant in

the municipality of Kalayaan Laguna.

C.RECOMMENDATION
 In view of the conclusion above, the following recommendation are given

thereafter.

1. The materials and ingredients involved in the creation of Manihot

Esculenta Sherbet must be complete and measured. One must be

knowledgeable in order to come up with more nutritious and

delicious product.

2. A developmental project must be subjected to trials, revision and

evaluation to produce an effective product.

3. A research study on a similar concept must be conducted as part of

the continuous improvement and development of technical

equipment as instructional materials for teaching and learning

process as modification is concerned.

VIII. PLANS FOR DISSEMINATION OF ADVOCACY

Modification plays a great role in improving teaching and learning process.

The researchers aims to present the importance of conducting developmental research

and help other educational institution in providing innovative recipe out of less price

ingredients for their learners. This research will also inspire them to create innovative

products that maybe possible source of income.

IX. FINANCIAL REPORT

Ingredients and Materials

 Table 1 below show the ingredients and materials used in creating the

ManihotEsculenta Sherbet. Ingredients used are as follows; one kilo of

KamotengKahoy; twocan condensed milk; one Evaporated Milk;one kilo of sugar;

one half kilo of skimmed milk, one fourth kilo of Cassava Flour; one bar cheese; one

all-purpose cream; one cup of water; fifty Plastic Containers ; fifty plastic spoons.

The over-all cost of supplies and materials used in the construction of the

Modified Electrical Wiring Board is four hundred thirty nine pesos (php439.00).

Table 1. Supplies and Materials

Quantity Unit Description Unit Price Total Cost

1 kilo KamotengKahoy Php. 30.00 Php. 30.00
2 Pcs Condensed Milk Php.33.00 Php.66.00
1 Kilo Brown Sugar Php. 64.00 Php. 64.00
1/2 Kilo Skimmed Milk Php.70.00 Php. 70.00
1/4 Kilo Cassava Flour Php. 120.00 Php. 30.00
1 Pc Evaporated Milk Php. 27.00 Php. 27.00
1 Pc Cheese Php. 50.00 Php. 50.00
1 Pc All-purpose Cream Php. 42.00 Php. 42.00
1 cup Water Php. 0 Php. 0
50 pcs Plastic Containers Php 50.00 Php50.00
50 Pcs Plastic Spoons Php 10.00 Php 10.00
Total Php.439.00

Cost of Production

Table 2 below shows the total expenses in the creation of Manihot Esculenta

Sherbet: An Innovation based on the expenditure for the Ingredients and materials,

transportation and labor cost. The total cost of supplies and materials is Four Hundred

thirty nine pesos (Php. 439.00). The transportation cost for the canvassing and

purchasing of the ingredients and materials needed to construct the project was Php.

100.00. The labor cost amounted to Php. 300.00; equivalent to one (1) working day
spent on the Creation of ManihotEsculenta Sherbet: An Innovation the total cost of

production was Php. 839.00.

Table 2. Cost of Production

Sources Cost
Php.439.00
Supplies and Materials
Php. 100.00
Transportation
Labor Cost Php. 300.00
Total Cost Php. 839.00