Shrimp Nursery in Region Xii, Philippines
Autor: Joshua • February 27, 2018 • 1,725 Words (7 Pages) • 562 Views
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Manager 1 x Php 350 x 30 days= Php 10,500
Security guards 2 x 270 x 30 days = Php 16,200
Repair and maintenance
5.) Straight Line Depreciation Method is used
6.) Projected Sales in a monthly basis
Project Cost
Fixed Assets
Cost
Lifespan
Monthly Depreciation
Land (coastal Land area @ 2,500 square meter)
Php 280,000
Enclosed Nursery Facility
Php 300,000
10 years
Php 2,500
Circular Canvas 5 x 20,000
Php 100,000
10 years
Php 833.33
Blowers 5 x 20,000
Php 100,000
10 years
Php 833.33
Submersible pump 5 x 6,000
Php 30,000
3 years
Php 833.33
Electric motor 5 x 6,000
Php 30,000
2 years
Php 1,250
Saltwater Gasoline pump
Php 25, 000
3 years
Php 694.44
Power Generator
Php 50,000
10 years
Php 416.67
Direct Materials
Shrimp Fry (PL 1 -2 ) 3M x Php.10
Php 300,000
Formulated feeds Php 10,000 x 5 tanks
Php 50,000
Direct Labor
Php 22,500
Overhead
Php 21,000
Total Initial Cost
Php 1,308, 500.00
Direct Materials:
Cost per unit
Subtotal
Total
Shrimp Fry Post larvae (PL 1-2)
600,000 x 5 tanks x Php 0.10/each
Php 300,000.00
Formulated feeds (Fry Boosters)
200 kgs x 5 tanks xPhp 50
Php 50,000.00
Php 350,000.00
Direct Labor:
Technician (Aquaculturist)
30 days x Php 450
Php 13,500.00
Assistant Technician
30 days x Php 300
Php 9,000.00
Php 22,500.00
Overhead:
Power / Water/ Gasoline
Php 20,000 every month
Php 20,000.00
laborers (2 persons)
2 x 2 days x Php 250
Php 1,000.00
Depreciation Expense -Nursery Facility
Php 300,000/ 10 years/ 12 months
Php 2,500.00
Depreciation Expense- Circular Canvass
Php 100,000 / 10 years / 12 months
Php 833.33
Depreciation Expense -Blowers
Php 100,000 / 10 years / 12 months
Php 833.33
Depreciation Expense -Submersible pump
Php 30,000 / 3 years / 12 months
Php 833.33
Depreciation Expense -Electric Motor
Php 30,000/ 2 years / 12 months
Php 1,250.00
Depreciation Expense - Power Generator
Php 50,000 / 10 years/ 12 months
Php 416.67
Depreciation Expense- Saltwater Gasoline pump
Php 25, 000/ 3 years/12 months
Php 694.44
Php 28,361.10
Operating Expenses:
Salaries and wages nursery manager / security guards
30 days x Php 350
2 x 30 days x Php 270
Php 10,500.00
Php 16,200.00
Repair and Maintenance
Php 10,000 every month
Php 10,000.00
Php 36,700.00
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