Total Projected Cost

SNACK ZA-WRAP
"Shawarma Crunch"
Initial Capital Requirement
Innitial Capital Notes Amount
Furniture and Fixture 7 ₱13,235.00
Equipment 9 ₱5,730.00
Total Initial Capital ₱18,965.00

Working Capital
Raw Materials 3 ₱23,713.80
Salaries Expense 5 ₱25,264.80
Packaging Supplies 6 ₱4,176.00
Depreciation Expense 8 ₱3,793.00
Kitchen Utensils 10 ₱2,345.00
Office Supplies 11 ₱1,121.00
Sanitation and Safety
11 ₱1,810.20
Supplies
Utilities Expense 12 ₱1,700.00
Rent Expense 13 ₱3,100.00
Advertising Expense 14 ₱2,200.00
Tax and License Expense 15 ₱6,490.00
Total Working Capital ₱75,713.80
Contingency Fund ₱55,321.20
TOTAL CAPITAL ₱150,000.00

Sources of Financing

As stated above, the new business will require a ₱150,000.00

initial investment to cover working capital and fixed assets. The
funding will solely come from the owner of the business which
will be also the manager.
Note 1 SALES
Sales 2025 2026
Production per day (in Units) 300 360
Multiply by: Working Days 288 288
Annual Units Produced 86,400 103,680
Multiply by: Selling Price ₱30.00 ₱30.00
NET SALES (IN PESO) ₱2,592,000.00 ₱3,110,400.00

Note 2 PRODUCTION COST

Production Cost 2025 2026
Direct Materials ₱341,478.72 ₱409,774.46
Direct Labor ₱324,057.60 ₱324,057.60
Overhead ₱50,658.00 ₱60,680.40
TOTAL PRODUCTION COST ₱716,194.32 ₱794,512.46

Note 3 DIRECT MATERIALS

Raw Materials Quantity Unit Cost
Ground Beef 3.75 kg ₱420.00
Cucumber 22.5 pcs ( 5.6 kg) ₱100.00
Tomato 67.5 pcs ( 3.75 kg) ₱30.00
Onion 30 pcs ( 1.8 kg) ₱35.00
Soy Sauce 1 bottle (350 ml) ₱18.45
Brown Sugar 1 pack (250 g) ₱17.50
Oyster Sauce 2 packs (150 g/pack) ₱33.70
Lumpia Wrapper 14 packs (45 pcs/pack) ₱35.00
Pepper 1 pack (250 g) ₱70.00
Mayonnaise 1 jar (1 kg) ₱458.80
Garlic Powder 5 packs (50 g/pack) ₱25.00
Garlic 30 pcs ( 1.8 kg) ₱35.00
Vinegar 1 bottle (350 ml) ₱16.65
Chili Powder 1 pack (50 g) ₱50.00
Oil 3 bottle (1 liter/bottle) ₱85.00
TOTAL

Direct Materials 2025 2026

Begining ₱284,565.60 ₱341,478.72
Increase 20% ₱56,913.12 ₱68,295.74
TOTAL DIRECT MATERIALS ₱341,478.72 ₱409,774.46
Note 4 DIRECT LABOR
Description Rate No. of Staff
Production Staff
Basic Salary ₱435.00 1
SSS
PhilHealth
PAG-IBIG
13th Month Pay
TOTAL

Service Staff
Basic Salary ₱435.00 1
SSS
PhilHealth
PAG-IBIG
13th Month Pay
TOTAL

Direct Labor 2025 2026

Production Staff ₱162,028.80 ₱162,028.80
Service Staff ₱162,028.80 ₱162,028.80
TOTAL DIRECT LABOR ₱324,057.60 ₱324,057.60

Note 5 SALARIES EXPENSE

Cashier Rate No. of Staff
Basic Salary ₱435.00 2
SSS
PhilHealth
PAG-IBIG
13th Month Pay
TOTAL SALARIES EXPENSE

Note 6 MANUFACTURING OVERHEAD

Packaging Supplies Unit cost Quantity

Kraft shawarma wrapper 0.55 100

Plastic bag Tiny 0.2 100
Personalized photo sticker 0.99 100
TOTAL

Depreciation Equipment Unit Cost Quantity

Standard Gas Stove (2 burner)

₱1,430.00 1

LPG regulator / LPG Hose gas stove

₱300.00 1
burner accessories

LPG Tank Gasul ₱1,000.00 4

TOTAL

Manufacturing OH 2025 2026

Indirect materials ₱50,112.00 ₱60,134.40
Depreciation Kitchen Equipment ₱546.00 ₱546.00
TOTAL MANUFACTURING
₱49,566.00 ₱59,588.40
OVERHEAD

Note 7 FURNITURE AND FIXTURES

Item Quantity Unit Cost
Chairs 4 ₱200.00
Table 1 ₱1,000.00
Food Cart 1 ₱11,435.00
TOTAL

Note 8 DEPRECIATION EXPENSE

Depreciation Cost Useful Life

Equipment ₱5,730.00 5
Furniture amd Fixtures ₱13,235.00 5
TOTAL DEPRECIATION EXPENSE ₱18,965.00

Note 9 EQUIPMENT
Equipment Quantity Unit Cost
Standard Gas Stove (2 burner) 1 ₱1,430.00

LPG regulator / LPG Hose gas stove

1 ₱300.00
burner accessories

LPG Tank Gasul 4 ₱1,000.00

TOTAL EQUIPMENT ₱2,730.00

Note 10 KITCHEN UTENSILS

Kitchen Utensils Quantity Unit Cost
Chopping Board 1 piece ₱109.00
Knife Set 1 piece ₱89.00
Bowls 5 pieces ₱115.00
Measuring Spoons 2 pieces ₱39.00
Tong 2 pieces ₱35.00
Container 5 pieces ₱35.00
Frying pan 2 pieces ₱345.00
Squeeze plastic bottle 2 pieces ₱38.00
Sianse Hole 1 piece ₱64.00
Spoon and Fork 10 pairs ₱240.00
Strainer 1 piece ₱179.00
TOTAL

Note 11 SUPPLIES EXPENSE

Office Supplies Unit Cost Quantity (Monthly)
Record Books ₱73.00 2 pieces
Ballpens ₱19.00 3 pieces
Marker ₱33.00 2 pieces
Order Slip ₱17.00 10 pads
Calculator ₱276.00 2 pieces
Folder ₱5.00 5 pieces
Stapler ₱64.00 1 piece
Scissor ₱41.00 1 piece
TOTAL

Sanitation and Safety Supplies Unit Cost Quantity (Monthly)

Disposable Plastic Gloves ₱40.00 1 box

Hairnet ₱30.00 12 pieces
Face Mask ₱50.00 6 boxes
Green Cross Alcohol ₱203.80 2 pieces
Apron ₱99.00 2 pieces
Cleaning Towels ₱5.00 3 pieces
Dishwashing Liquid (475ml) ₱119.00 2 bottle
Sponge ₱15.00 3 pieces
Table Tissue (254mmx305mm) ₱95.80 2 packs
Trash Bin ₱115.00 3 pieces
TOTAL

TOTAL SUPPLIES EXPENSE

Note 12 UTILITIES EXPENSE

Utilities Quantity (per year) Unit per cost
Water 1 ₱500.00
Electricity 1 ₱1,200.00
TOTAL

Utilities Expense 2025 2026

Beg. ₱20,400.00 ₱20,400.00
Increase 20% annually - ₱4,080.00
TOTAL UTILITY EXPENSE ₱20,400.00 ₱24,480.00

Note 13 RENT EXPENSE

Item Quantity (per month) Quantity (Annually)
Rent 1 12
ANNUAL RENT EXPENSE

Note 14 ADVERTISING EXPENSE

Advertisement 2025 2026
Flyers ₱1,500.00 ₱500.00
Social Media ₱700.00 ₱700.00
TOTAL ADVERTISING EXPENSE ₱2,200.00 ₱1,200.00

Note 15 ORGANIZATION COST

Legal Requirements 2025 2026

DTI Permit (Valid for 5 years) ₱500.00 -

DTI Documentary Stamp Tax ₱30.00 -

City Mayor’s Business Permit ₱2,000.00 ₱2,400.00

Barangay business clearance ₱200.00 ₱200.00

Community Tax Certificate ₱60.00 ₱72.00

Sanitary Permit ₱200.00 ₱200.00
BFP Permit ₱500.00
BIR Registration ₱500.00 ₱500.00
BFAD Permit to operate/ DOH ₱1,500.00

BMBE Certificate (Renewable every 2

₱1,000.00 -
years)

TOTAL ORGANIZATIONAL COST ₱6,490.00 ₱3,372.00

Note 16 VARIABLE PRODUCTION COST

2025 2026
Production 716,194.32 794,512.46
Cost Unit Produce ₱28,800.00 ₱34,560.00
TOTAL ₱24.87 ₱22.99

Note 17 FIXED COST

Fixed Cost Amount
Depreciation Expense ₱3,193.00
Utilities Expense ₱20,400.00
Rent Expense ₱37,200.00
Supplies Expense ₱37,519.40
Advertising Expense ₱2,200.00
Organizational Expense ₱6,490.00
Salaries Expense ₱162,028.80
TOTAL FIXED COST ₱269,031.00
Note 18 WITHDRAWALS
Withdrawals 2025 2026
Initial - ₱100,000.00
Increase - -
TOTAL WITHDRAWALS - ₱100,000.00
 2027 2028 2029
432 518 622
288 288 288
124,416 149,299 179,159
₱30.00 ₱30.00 ₱30.00
₱3,732,480.00 ₱4,478,976.00 ₱5,374,771.20

2027 2028 2029

₱491,729.36 ₱590,075.23 ₱708,090.27
₱324,057.60 ₱324,057.60 ₱324,057.60
₱72,707.28 ₱87,139.54 ₱104,458.24
₱888,494.24 ₱1,001,272.36 ₱1,136,606.12

Daily Monthly Annually

₱1,575.00 ₱9,450.00 ₱113,400.00
₱570.00 ₱3,420.00 ₱41,040.00
₱112.50 ₱675.00 ₱8,100.00
₱63.00 ₱378.00 ₱4,536.00
₱18.45 ₱110.70 ₱1,328.40
₱17.50 ₱105.00 ₱1,260.00
₱67.40 ₱404.40 ₱4,852.80
₱490.00 ₱2,940.00 ₱35,280.00
₱70.00 ₱420.00 ₱5,040.00
₱458.80 ₱2,752.80 ₱33,033.60
₱125.00 ₱750.00 ₱9,000.00
₱63.00 ₱378.00 ₱4,536.00
₱16.65 ₱99.90 ₱1,198.80
₱50.00 ₱300.00 ₱3,600.00
₱255.00 ₱1,530.00 ₱18,360.00
₱3,952.30 ₱23,713.80 ₱284,565.60

2027 2028 2029

₱409,774.46 ₱491,729.36 ₱590,075.23
₱81,954.89 ₱98,345.87 ₱118,015.05
₱491,729.36 ₱590,075.23 ₱708,090.27
 Weekly Monthly Annually

₱2,610.00 ₱10,440.00 ₱125,280.00

₱1,461.60 ₱17,539.20
₱522.00 ₱6,264.00
₱208.80 ₱2,505.60
₱10,440.00
₱12,632.00 ₱162,028.80

₱2,610.00 ₱10,440.00 ₱125,280.00

₱1,461.60 ₱17,539.20
₱522.00 ₱6,264.00
₱208.80 ₱2,505.60
₱10,440.00
₱12,632.00 ₱162,028.80

2027 2028 2029

₱162,028.80 ₱162,028.80 ₱162,028.80
₱162,028.80 ₱162,028.80 ₱162,028.80
₱324,057.60 ₱324,057.60 ₱324,057.60

Weekly Monthly Annually

₱5,220.00 ₱20,880.00 ₱250,560.00
₱2,923.20 ₱35,078.40
₱1,044.00 ₱12,528.00
₱417.60 ₱5,011.20
₱20,880.00
₱25,264.80 ₱324,057.60

Weekly Monthly Annually

₱330.00 ₱1,320.00 ₱15,840.00

₱120.00 ₱480.00 ₱5,760.00
 ₱594.00 ₱2,376.00 ₱28,512.00
₱1,044.00 ₱4,176.00 ₱50,112.00

Annually Useful life Depreciation

₱1,430.00 5 ₱286.00

₱300.00 5 ₱60.00

₱4,000.00 5 ₱800.00
₱5,730.00 ₱1,146.00

2027 2028 2029

₱72,161.28 ₱86,593.54 ₱103,912.24
₱546.00 ₱546.00 ₱546.00

₱71,615.28 ₱86,047.54 ₱103,366.24

TOTAL
₱800.00
₱1,000.00
₱11,435.00
₱13,235.00

Depreciation (per
year)
₱1,146.00
₱2,647.00
₱3,793.00

Annually
 ₱1,430.00

₱300.00

₱4,000.00
₱5,730.00

Monthly Annually
₱109.00 ₱109.00
₱89.00 ₱89.00
₱575.00 ₱575.00
₱78.00 ₱78.00
₱70.00 ₱70.00
₱175.00 ₱175.00
₱690.00 ₱690.00
₱76.00 ₱76.00
₱64.00 ₱64.00
₱240.00 ₱240.00
₱179.00 ₱179.00
₱2,345.00 ₱2,345.00

Total (Monthly) Total (Annually)

₱146.00 ₱1,752.00
₱57.00 ₱684.00
₱66.00 ₱792.00
₱170.00 ₱2,040.00
₱552.00 ₱6,624.00
₱25.00 ₱300.00
₱64.00 ₱768.00
₱41.00 ₱492.00
₱1,121.00 ₱13,452.00

Total (Monthly) Total (Annually)

₱40.00 ₱480.00
₱30.00 ₱360.00
₱300.00 ₱3,600.00
 ₱407.60 ₱4,891.20
₱198.00 ₱2,376.00
₱15.00 ₱180.00
₱238.00 ₱2,856.00
₱45.00 ₱540.00
₱191.60 ₱2,299.20
₱345.00 ₱4,140.00
₱1,810.20 ₱21,722.40

₱35,174.40

Weekly Monthly Annually

₱125.00 ₱500.00 ₱6,000.00
₱300.00 ₱1,200.00 ₱14,400.00
₱425.00 ₱1,700.00 ₱20,400.00

2027 2028 2029

₱24,480.00 ₱29,376.00 ₱35,251.20
₱4,896.00 ₱5,875.20 ₱7,050.24
₱29,376.00 ₱35,251.20 ₱42,301.44

Unit Cost (Daily) Total (Monthly) Total (Annually)

₱103.33 ₱3,100.00 ₱37,200.00
₱37,200.00

2027 2028 2029

₱500.00 ₱500.00 ₱500.00
₱700.00 ₱700.00 ₱700.00
₱1,200.00 ₱1,200.00 ₱1,200.00
 2027 2028 2029

- - -

- - -

₱2,880.00 ₱3,456.00 ₱4,147.20

₱200.00 ₱200.00 ₱200.00

₱86.40 ₱103.68 ₱124.42

₱200.00 ₱200.00 ₱200.00

₱500.00 ₱500.00 ₱500.00

₱1,500.00 ₱1,500.00

₱1,000.00 - ₱1,000.00

₱6,366.40 ₱4,459.68 ₱7,671.62

2027 2028 2029

888,494.24 1,001,272.36 1,136,606.12
₱41,472.00 ₱49,824.00 ₱59,904.00
₱21.42 ₱20.10 ₱18.97
 2027 2028 2029
₱100,000.00 ₱150,000.00 ₱200,000.00
₱50,000.00 ₱50,000.00 ₱50,000.00
₱150,000.00 ₱200,000.00 ₱250,000.00
 Projected Statement of Changes in Owner's Equity
For the Year Ended December 2025-2029
Notes 2025 2026 2027
Beginning Owner's Capital TPC ₱150,000.00 ₱1,597,582.68 ₱3,385,285.22
Add: Initial/Additional
Investment
Add (Less): Profit or Loss for
SCI ₱1,447,582.68 ₱1,887,702.54 ₱2,407,910.36
the Year
Less: Withdrawal by the
18 - ₱100,000.00 ₱150,000.00
Owner
ENDING OWNER'S
₱1,597,582.68 ₱3,385,285.22 ₱5,643,195.58
CAPITAL
ity

2028 2029
₱5,643,195.58 ₱8,480,855.34

₱3,037,659.76 ₱3,787,859.03

₱200,000.00 ₱250,000.00

₱8,480,855.34 ₱12,018,714.36
 Projected Statement of Cash Flows
For the Year Ended December 2025-2029
Note 2025
Cash Flows from Operating
Activities
Cash Receipts from Sales to
1 2,592,000
Customers
Less: Cash Paid for:

Direct Materials 3 ₱341,478.72

Direct Labor 4 ₱324,057.60

Salaries Expense 5 ₱324,057.60

Manufacturing Overhead 6 ₱49,566.00

Supplies Expense 11 ₱35,174.40
Utilities Expense 12 ₱20,400.00
Rent Expense 13 ₱37,200.00
Advertising Expense 14 ₱2,200.00

Organization Cost 15 ₱6,490.00

Total Cash Paid ₱1,140,624.32

Net Cash Flow from
Operating Activities 1,451,375.68

Cash Flows from Investing

Activities
Purchase of Fixed Assets:
Furniture and Fixtures 7 13,235
Equipment 9 5,730
Net Cash Flow from
Investing Activities -18,965.00

Cash Flows from Financing

Activities
Investment by the Owner 150,000
Withdrawal by the Owner 18 -
Net Cash Flow 1,582,410.68
Cash Balance Beginning -
Cash Balance, End of the
Year 1,582,410.68
atement of Cash Flows
ded December 2025-2029
2026 2027 2028 2029

3,110,400 3,732,480 4,478,976 5,374,771.20

₱409,774.46 ₱491,729.36 ₱590,075.23 ₱708,090.27

₱324,057.60 ₱324,057.60 ₱324,057.60 ₱324,057.60

₱324,057.60 ₱324,057.60 ₱324,057.60 ₱324,057.60

₱59,588.40 ₱71,615.28 ₱86,047.54 ₱103,366.24

₱35,174.40 ₱35,174.40 ₱35,174.40 ₱35,174.40
₱24,480.00 ₱29,376.00 ₱35,251.20 ₱42,301.44
₱37,200.00 ₱37,200.00 ₱37,200.00 ₱37,200.00
₱1,200.00 ₱1,200.00 ₱1,200.00 ₱1,200.00

₱3,372.00 ₱6,366.40 ₱4,459.68 ₱7,671.62

₱1,218,904.46 ₱1,320,776.64 ₱1,437,523.24 ₱1,583,119.17

1,891,495.54 2,411,703.36 3,041,452.76 3,791,652.03

₱100,000.00 ₱150,000.00 ₱200,000.00 ₱250,000.00
1,791,495.54 2,261,703.36 2,841,452.76 3,541,652.03
1,582,410.68 3,373,906.22 5,635,609.58 8,477,062.34

3,373,906.22 5,635,609.58 8,477,062.34 12,018,714.36

 Projected Statement of Financial Position
For the Year Ended December 2025-2029
Notes 2025
Current Assets
Cash SCF 1,582,410.68
Total Current Assets ₱1,582,410.68
Non-Current Assets
Accumulated Depreciation Equipment 8 -₱1,146.00
Furniture and Fixtures 7 ₱13,235.00
Accumulated Depreciation Furniture and Fixtures 8 -₱2,647.00
Total Non-Current Assets ₱15,172.00
TOTAL ASSETS ₱1,597,582.68

Liabilities - -
Owner's Equity SCE ₱1,597,582.68
TOTAL OWNER'S EQUITY ₱1,597,582.68
ment of Financial Position
nded December 2025-2029
2026 2027 2028 2029

3,373,906.22 5,635,609.58 8,477,062.34 12,018,714.36

₱3,373,906.22 ₱5,635,609.58 ₱8,477,062.34 ₱12,018,714.36

-₱1,146.00 -₱1,146.00 -₱1,146.00 -₱1,146.00

₱10,588.00 ₱7,941.00 ₱5,294.00 ₱2,647.00
-₱2,647.00 -₱2,647.00 -₱2,647.00 -₱2,647.00
₱11,379.00 ₱7,586.00 ₱3,793.00 ₱0.00
₱3,385,285.22 ₱5,643,195.58 ₱8,480,855.34 ₱12,018,714.36

- - - -
₱3,385,285.22 ₱5,643,195.58 ₱8,480,855.34 ₱12,018,714.36
₱3,385,285.22 ₱5,643,195.58 ₱8,480,855.34 ₱12,018,714.36
Rate of Return on Sales
2025 2026 2027
Net Income ₱1,447,582.68 ₱1,887,702.54 ₱2,407,910.36
Divided by: Sales ₱2,592,000.00 ₱3,110,400.00 ₱3,732,480.00
Return on Sales 55.84809722 60.69002495 64.51234469

The return on sales (ROS) ratio measures a company's operational performance. During the first five years of operatio
results have continuously improved, indicating that the company's performance has increased over time.
 2028 2029
₱3,037,659.76 ₱3,787,859.03
₱4,478,976.00 ₱5,374,771.20
67.82040707 70.47479578

first five years of operation, Snack Za-Wrap's

d over time.
Payback Period

Initial Investment ₱150,000.00

Present Value of Cash
Inflow for Year 1 1,582,410.68
Payback Period (in year) 0.09

The length of time that it takes for a project to fully recover its initial cost out
of the net cash inflows that it generates. The business needs 0.09 year or its
payback period to recover it's original cash investment.
Time Value of Money

It shows the diffrence between the total of net present value (NPV) of cash inflows and the cost of investment to
determune if the project is an acceptable investment.
Present Value of Cash Inflows
Less: Cost of Investment
NET PRESENT VALUE

Year Cash Inflows Rate (12%)

1 1,582,410.68 0.892857142
2 1,791,495.54 0.797193876
3 2,261,703.36 0.711780246
4 2,841,452.76 0.635518076
5 3,541,652.03 0.567426853

TOTAL PVCI

The time value of money is taken into account when calculating the Net Present Value (NPV). The investment's Net
Present Value (NPV) is ₱8,266,294.78. Therefore, investing is beneficial and appropriate.
s and the cost of investment to

₱8,266,294.78
₱150,000.00
₱8,116,294.78

PVCI
₱1,412,866.68
₱1,428,169.27
₱1,609,835.78
₱1,805,794.59
₱2,009,628.46

₱8,266,294.78

alue (NPV). The investment's Net

opriate.
Breakeven
Year 1 Ratio
Selling Price ₱30.00 100%
Less: Variable Cost ₱24.87 83%
Contribution Margin 5.13 17%

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 5.13
Breakeven Sales (In units) 52,442.69

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 17%
Breakeven Sales (In pesos) ₱1,572,624.16

Year 2 Ratio
Selling Price ₱30.00 100%
Less: Variable Cost ₱22.99 77%
Contribution Margin 7.01 23%

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 7.01
Breakeven Sales (In units) 38,378.17

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 23%
Breakeven Sales (In pesos) ₱1,151,240.96

Year 3 Ratio
Selling Price ₱30.00 100%
Less: Variable Cost ₱21.42 71%
Contribution Margin 8.58 29%

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 8.58
Breakeven Sales (In units) ₱31,355.59

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 29%
Breakeven Sales (In pesos) ₱941,101.58
 Year 4 Ratio
Selling Price ₱30.00 100%
Less: Variable Cost ₱20.10 67%
Contribution Margin 9.9 33%

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 9.9
Breakeven Sales (In units) 27,174.85

Fixed Cost ₱269,031.00

Divided by: Unit Contribution
Margin 33%
Breakeven Sales (In pesos) ₱814,931.48

Year 5 Ratio
Selling Price ₱30.00 100%
Less: Variable Cost ₱18.97 63%
Contribution Margin 11.03 37%

Fixed Cost
Divided by: Unit Contribution ₱269,031.00
Margin 11.3
Breakeven Sales (In units) 23,808.05

Fixed Cost
Divided by: Unit Contribution ₱269,039.00
Margin 37%
Breakeven Sales (In pesos) ₱731,998.80
During the 1st year of operation,
the Snack Za-Wrap needs to sell
52,442.69 units of Shawarma Cruch
to satisfy the fixed cost incurred
which is ₱269,031.00. The business
neeeds to make a sales of
₱1,572,624.16 with a contribution
margin of 17%.

During the 2nd year of operation,

the Snack Za-Wrap needs to sell
38,378.17 units of Shawarma Cruch
to satisfy the fixed cost incurred
which is ₱269,031.00. The business
neeeds to make a sales of
₱1,151,240.96 with a contribution
margin of 23%.

During the 3rd year of operation,

the Snack Za-Wrap needs to sell
31,355.59 units of Shawarma Cruch
to satisfy the fixed cost incurred
which is ₱269,031.00. The business
neeeds to make a sales of
₱941,101.58 with a contribution
margin of 29%.
During the 4th year of operation,
the Snack Za-Wrap needs to sell
27,174.85 units of Shawarma Cruch
to satisfy the fixed cost incurred
which is ₱269,031.00. The business
neeeds to make a sales of
₱814,931.48 with a contribution
margin of 33%.

During the 5th year of operation,

the Snack Za-Wrap needs to sell
23,808.05 units of Shawarma Cruch
to satisfy the fixed cost incurred
which is ₱269,031.00. The business
neeeds to make a sales of
₱731,998.80 with a contribution
margin of 37%.