Table 5.
Cost of materials and processing charges for the best developed cup cake (0.005 % essential oil)
| Item | Quantity/batch | Rate (Rs.) | Market Price (Rs.) approx. |
|---|---|---|---|
| Flour | 600 g | 20/kg | 12.00 |
| Vegetable oil | 450 g | 85/kg | 38.25 |
| Sugar | 510 g | 32/kg | 16.30 |
| Egg | 12 pieces | 4/piece | 48.00 |
| Milk | 90 ml | 30/lt. | 2.70 |
| Baking powder | 6 g | 25/100 g | 1.50 |
| Betel leaf oil | 0.03 ml | 35/ml | 1.05 |
| Manual labour | – | – | 50.00 |
| Electricity | – | – | 20.00 |
| Rent for utensils | – | – | 2.50 |
| Rent for baking oven | – | – | 5.00 |
| Rent for hand mixer | – | – | 0.25 |
| Subtotal= | 197.55 | ||
| Bank interest (@12 % over subtotal) | – | – | 0.01 |
| Miscellaneous | – | – | 1.50 |
| Total= | 199.06 ≈ 200.00 (approx) | ||
| Nos. of cake produced | 50 pieces/ batch | ||
| Production Cost | Rs. 200/50 = Rs. 4.00/cake | ||
| Commission for vendor | Rs. 0.50/cake | ||
| Sell price (Cost + 20 % profit + commission to vendor) | Rs. 5.30 ≈ Rs. 6.00/cake | ||
| Net profit | Rs. 6.00 – (0.50 + 4.00) = Rs. 1.50/cake | ||
| Total net income | Rs. 50*1.50 = Rs. 75.00/batch |