Standard Costing for Holy Gardens Plus - With Chapel Use

WITH CHAPEL USE - Chapel use is only applied for Cattleya, Peace Lily, Carnation and Chrysanthemum.  For White Rose and Gladioli, the family wanted to use the chapel, it is charge separately.

	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	10,365	10,365	13,365	13,365
Casket	6,000	6,000	9,000	9,000
Chemical	3,565	3,565	3,565	3,565
Embalming Kit	800	800	800	800
Gross Profit	33,286	42,016	42,796	54,028
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
Electricity	310	310	310	310
Chapel rental(4days) with aircon	3,500	3,500	3,500	3,500
Free Priest and Flowers			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 -@ 200)	800	800	800	800
Coffee w/ pandesal for escort boys	250	250	250	250
Merienda after interment service for escort boys	250	250	250	250
TOTAL OPERATING EXPENSES	12,689	12,689	14,489	14,489
NET PROFIT	20,597	29,327	28,307	39,539
Less: Depreciation	4,453	4,453	4,453	4,453
NET EARNINGS	16,144	24,874	23,854	35,086
%	0.33	0.43	0.38	0.47

	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	16,365	16,365	22,365	22,365
Casket	12,000	12,000	18,000	18,000
Chemical	3,565	3,565	3,565	3,565
Embalming Kit	800	800	800	800
Gross Profit	64,186	80,296	81,316	102,052
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
Electricity	310	310	310	310
Chapel rental(4days) with aircon	3,500	3,500	3,500	3,500
Free Priest and Flowers	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 -@ 200)	800	800	800	800
Coffee w/ pandesal for escort boys	250	250	250	250
Merienda after interment service for escort boys	250	250	250	250
TOTAL OPERATING EXPENSES	15,789	15,789	17,289	17,289
NET PROFIT	48,397	64,507	64,027	84,763
Less: Depreciation	4,453	4,453	4,453	4,453
NET EARNINGS	43,944	60,054	59,574	80,310
%	0.49	0.56	0.52	0.58