Standard Costing for Holy Gardens Plus - Home Viewing

HOME VIEWING

	WHITE ROSE		GLADIOLI
	OMS  FULL CAP		JR. METAL FULL CAP
	PRE-NEED	AT - NEED	PRE-NEED	AT - NEED
Contract Amount	30,200	36,240	39,500	47,400
Less:  Commission(10%)	3,020	3,624	3,950	4,740
Net Amount after Commission	27,180	32,616	35,550	42,660
Less: Cost of goods sold	7,165	7,165	10,165	10,165
Casket	3,000	3,000	6,000	6,000
Chemical	3,565	3,565	3,565	3,565
Embalming Kit	600	600	600	600
Gross Profit	20,016	25,452	25,386	32,496
Less: Operating Expenses
Driver: Pick up + interment procession	300	300	300	300
Embalmer service fee	500	500	500	500
License embalmer fee	500	500	500	500
Flower on top of casket	150	150	150	150
Gasoline	1,041	1,041	1,041	1,041
Free Priest
Flower(Corona)	500	500	700	700
Theme Set-up	-	-	-	-
Baraha	100	100	200	200
Funeral pack	300	300	300	300
Candle	300	300	300	300
Mineral water	150	150	150	150
Balloons	270	270	270	270
Tarpaulin for notice	102	102	102	102
Tarpaulin for gratitude	136	136	136	136
Brgy. Tanod	500	500	500	500
Hagad (Escort -@ 300)	-	-	900	900
Coffee w/ pandesal for escort boys	-	-	200	200
Merienda after interment service for escort boys	-	-	250	250
Tents, Tables and Chairs	360	360	360	360
TOTAL OPERATING EXPENSES	5,209	5,209	6,859	6,859
NET PROFIT	14,807	20,243	18,527	25,637
Less: Depreciation	5,453	5,453	5,453	5,453
NET EARNINGS	9,354	14,790	13,074	20,184
%	0.31	0.41	0.33	0.43

	CATTLEYA		PEACE LILY
	SENIOR ELGIN WOOD F/C		SENIOR METAL FLEXI
	PRE-NEED	AT - NEED	PRE-NEED	AT - NEED
Contract Amount	48,500	58,200	62,400	74,880
Less:  Commission(10%)	4,850	5,820	6,240	7,488
Net Amount after Commission	43,650	52,380	56,160	67,392
Less: Cost of goods sold	11,665	11,665	13,165	13,165
Casket	7,500	7,500	9,000	9,000
Chemical	3,565	3,565	3,565	3,565
Embalming Kit	600	600	600	600
Gross Profit	31,986	40,716	42,996	54,228
Less: Operating Expenses
Driver: Pick up + interment procession	300	300	300	300
Embalmer service fee	500	500	500	500
License embalmer fee	500	500	500	500
Flower on top of casket	200	200	250	250
Gasoline	1,041	1,041	1,041	1,041
Free Priest			1,000	1,000
Flower(Corona)	700	700	700	700
Theme Set-up	2,000	2,000	2,500	2,500
Baraha	200	200	200	200
Funeral pack	500	500	750	750
Candle	480	480	480	480
Mineral water	150	150	150	150
Balloons	270	270	270	270
Tarpaulin for notice	102	102	102	102
Tarpaulin for gratitude	136	136	136	136
Brgy. Tanod	500	500	500	500
Hagad (Escort -@ 300)	1,200	1,200	1,200	1,200
Coffee w/ pandesal for escort boys	250	250	250	250
Merienda after interment service for escort boys	250	250	250	250
Tents, Tables and Chairs	650	650	900	900
TOTAL OPERATING EXPENSES	9,929	9,929	11,979	11,979
NET PROFIT	22,057	30,787	31,017	42,249
Less: Depreciation	8,906	8,906	8,906	8,906
NET EARNINGS	13,151	21,881	22,111	33,343
%	0.27	0.38	0.35	0.45

	CARNATION		CHRYSANTHEMUM
	SEMI METAL FLEXI		BUBBLE TOP FLEXI
	PRE-NEED	AT - NEED	PRE-NEED	AT - NEED
Contract Amount	89,500	107,400	115,200	138,240
Less:  Commission(10%)	8,950	10,740	11,520	13,824
Net Amount after Commission	80,550	96,660	103,680	124,416
Less: Cost of goods sold	16,165	16,165	22,165	22,165
Casket	12,000	12,000	18,000	18,000
Chemical	3,565	3,565	3,565	3,565
Embalming Kit	600	600	600	600
Gross Profit	64,386	80,496	81,516	102,252
Less: Operating Expenses
Driver: Pick up + interment procession	300	300	300	300
Embalmer service fee	500	500	500	500
License embalmer fee	500	500	500	500
Flower on top of casket	300	300	300	300
Gasoline	1,041	1,041	1,041	1,041
Free Priest	1,500	1,500	2,000	2,000
Flower(Corona)	700	700	700	700
Theme Set-up	3,000	3,000	3,500	3,500
Baraha	200	200	200	200
Funeral pack	1,000	1,000	1,500	1,500
Candle	480	480	480	480
Mineral water	150	150	150	150
Balloons	270	270	270	270
Tarpaulin for notice	102	102	102	102
Tarpaulin for gratitude	136	136	136	136
Brgy. Tanod	500	500	500	500
Hagad (Escort -@ 300)	1,200	1,200	1,200	1,200
Coffee w/ pandesal for escort boys	250	250	250	250
Merienda after interment service for escort boys	250	250	250	250
Tents, Tables and Chairs	1,000	1,000	1,500	1,500
TOTAL OPERATING EXPENSES	13,379	13,379	15,379	15,379
NET PROFIT	51,007	67,117	66,137	86,873
Less: Depreciation	8,906	8,906	8,906	8,906
NET EARNINGS	42,101	58,211	57,231	77,967
%	0.47	0.54	0.50	0.56