Aretielicious Cakes

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Aretielicious Cakes

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Introduction

Nor Atikah Che Jamil Born in 10 th May 1989 Staying in Kg. Changhai, Changlun Graduate Diploma Eng. Telecommunication, Bachelor of Eng. Tech Data Communication

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About the Business

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P roduces cakes for many ocassions such as birthday parties, weddings and many more

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Product is targeted to children and adults

Business has been going on for 3 years.

Reason for starting the business is passion and the high demand for cakes from all over the place

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Direct Materials

Flour

Sugar

Cocoa Powder

Cream

Baking Powder

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Eggs

Packaging for eggs icon, isometric 3d style ⬇ Vector Image by © ylivdesign | Vector Stock 115011968

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Direct Labours

Deliverer

Baker

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Indirect Materials

Mixer

Oven

Rolling Pin

Baking Pan

Measuring Cup

Blender

Bowl

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Measuring cup - Free Tools and utensils icons

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Fixed Manufacturing Overhead

Oven

Mixer

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Blender

Depreciation Expenses:

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Variable Manufacturing Overhead

Electric Bills

Water Bills

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Production Process

Prepare ingredients consisting flour, sugar, cocoa powder, eggs and other ingredients according to the dosage.

1 st step

Mix the dry ingredients in one part and the wet ingredients in the other.

2 nd step

After th at , mix the wet ingredients and add little by little the dry ingredients in it.

3 rd step

After the ingredients have been mixed well, put the ingredients in the baking tin and bake the cake according to the set temperature.

4 th step

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Direct Material Cost

Direct Material Calculation Total Flour 0.34kg X RM5 RM1.70 Sugar 0.38kg X RM4.80 RM1.82 Cocoa Powder 0.17kg X RM10.50 RM1.79 Baking Powder 0.045kg X RM13.70 RM0.61 Cream 0.25kg X RM11 RM2.75 Eggs 2 eggs X RM0.40 RM0.8 Total RM6 Total direct materials in a month (RM6 X 100 units) RM600

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Direct Labour Cost

Job Salary Total Baker RM30 X 30 days x 2 unit RM900 Total direct labour cost in a month RM1800

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Indirect Material Cost

Item Price Blender RM100 Mixer RM500 Measuring cup RM10 Oven RM1500 Baking pan RM150 Rolling pin RM17 Bowl RM20 Total RM2297

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Manufacturing Overhead Cost

Item Calculation Total Depreciation expense: Oven RM1500 X 10% RM150 Depreciation expense: Blender RM100 X 5% RM5 Depreciation expense: Mixer RM500 X 5% RM25 Indirect labour RM1035 x 2 RM2070 Total RM2250

Fixed Manufacturing Overhead Cost

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Manufacturing Overhead Cost

Item Calculation Total Electric Bill RM2.4 per unit RM240 Water Bill RM1.6 per unit RM160 Total RM400

Variable Manufacturing Overhead Cost

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Manufacturing Overhead Cost

Item Total Total fixed manufacturing cost RM2250 Total variable manufacturing cost RM400 Total RM2650

Total Manufacturing Overhead Cost

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Selling Price

Fixed Selling and Administrative Expenses

Item Total Stationary RM20 Total RM20

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Selling Price

Variable Selling and Administrative Expenses

Item Calculation Total Cake box RM10 X 100 unit RM1000 Plastic wrapper RM6 X 100 unit RM600 Total RM 16 per unit RM1600

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Selling Price

Total Selling and Administrative Expenses

Item Total Fixed Selling and Administrative Expenses RM20 Variable Selling and Administrative Expenses RM1580 Total RM1600

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Break-Even Sales

Variable Cost

Variable Costs RM Direct material 600 Direct labour 0 Manufacturing overhead 400 Selling and Administrative 1600 Total variable cost 2600 Total production 100 Variable cost per unit 26

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Break-Even Sales

Fixed Cost

Fixed Costs RM Direct labour cost 1800 Manufacturing overhead 2250 Selling and administrative 20 Total fixed cost 4050 Total production 100 Fixed cost per unit 40.50

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Break-Even Sales

Unit Contribution Margin

Break-Even Sales (Unit)

Break-Even Sales (RM)

= current selling price – variable cost per unit = RM93 – RM 26 = RM 67

= fixed cost / unit contribution margin = RM4050 / RM 67 = 60.44 units = 60 units

= fixed expenses / contribution margin ratio = 4050 units / 72% = RM 5621.64

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Projected Financial Statement

January (RM) February (RM) March (RM) Beginning cash balance - 2630 5960 Estimated cash collection from sales 9300 10230 11160 Total cash available 9300 12860 17120 Less: Estimated cash disbursements       Materials 600 630 645 Direct Labor 1800 1800 1800 Manufacturing overhead 2650 2690 2730 Selling and administrative 1620 1780 1940 Total disbursement 6670 6900 7115 Excess (deficiency) 2630 5960 10005 Financing:       Total cash from financing       Ending cash balance 2630 5960 10005

Cash Budget For Three Months Ending 31 st March 2021

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Projected Financial Statement

Budgeted Income Statement For the Three Months Ended March 30

RM Sales (330xRM93) 30690 Cost of goods sold (330xRM66.50) 15345 Gross Margin 15345 Selling and administrative expense 5340 Net Income 10005

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Budgeted Balance Sheet

RM RM Assets:     Cash 10005   Total Assets   10005 Liabilities and stockholder’s equity 10005   Retained earnings   10005

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Production Process

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