Production of Tuna

1. Tuna Manufacturing
Cost of Production

2. Target : 25,000 cans per day
125,000 cans per week
500,000 cans per month
Price @ P22.00
Days : 5times a week ; 20 days
Time : 8am to 5pm
Can: 90 grams
(80grams of Tuna
7grams of Oil and Additives,
3 grams can)

4. Tuna Fish
Shipping Price=P50,000.00
from Gensan to Batangas City
Supplier : “CISCEL TUNA SUPPLIER”
Cost of Tuna: 11tons of Tuna
where: 1 ton of Tuna=P120,000.00
P1,320,000.00 per week

5. Tuna Fish (per week)
125,000 cans per week
Where:
80grams of Tuna Fishx125,000cans
=10,000,000grams
=10,000,000grams x(1g/1,000kg)
=10,0000kilograms
=10,000kilogramsx(1ton/907.185kg)
=11tons

6. Machine 1
(Thawing, Cleaning, Cutting)
Salaries of Workers :
Rate per day : P310.00
Thawing- 2 = P620.00
Cleaning- 4 = P1,240.00
Cutting- 3 = P930.00
= P 2,790.00 per day
= P 13,950.00 per week

7. Computations:
P 1,320,000.00 Tuna Supply
+ P 50,000.00 Shipping Fee
P 13,950.00 Salaries
= P 1,383,950.00 per week
Machine 1 Cost :
= P 10,000,000.00
= P 11,383,950.00

8. Machine 2
(Cooking, Sterilizing, Filling &
Oiling, Cooling)
Salaries of Workers :
Rate per day : P310.00
Cooking- 2 = P620.00
Filling &Oiling- 2 = P620.00
Cooling- 2 = P620.00
= P 1,860.00 per day
= P 9,300.00 per week

9. Raw Materials to be used in
Tuna
It will last for a year. It includes :
Pepper
Onion
Salt
Additives
(7 grams per can)x(125,000 cans)
= 875,000.00 grams per week

10. Computations
P 10,200.00 Raw Materials
+ P 9,300.00 Salaries
= P 19,500.00 per week
Machine 2 Cost :
= P 8, 220,000.00
= P 8,239,500.00

11. Machine 3
(Closing, Packaging, Packing)
Salaries of Workers :
Rate per day : P310.00
Closing- 2 = P620.00
Inspection (QC) 5 = P1,550.00
Packaging on can 2 = P620.00
Packing on box- 2 = P620.00
= P 3,410.00 per day
= P 17,050.00 per week

12. Printed Wrapper on Can :
Supplier : “ASPEN PAPER PRODUCTS
CORPORATION”
Dimension : 17.5cmx8cm
Length for 125,000cans : 71,768.37 ft
Width for 125,000cans : 32,808.40 ft
Cost per week =P 12,500.00

13. Box:
Supplier : “PRIME WORLDWIDE PAPER
PACKAGING CORPORATION”
Price : P 30.00 per box
500 boxes for 25,000 cans per day
Cost per day: =P 15,000.00
Cost per week: =P 75,000.00

14. Computations
P 75,000.00 Cost of Boxes
+ P 12,500.00 Cost of Wrappers
P 17,050.00 Salaries
= P 104,550.00 per week
Machine 3 Cost :
= P 8,024,000.00
= P 8,128550.00

15. Overhead (70%)
P 35,000.00 Light Expenses
+ P 10,500.00 Water Expenses
= P 45,500.00 per month
Overhead Cost per week:
= P 11,375.00

16. Total Computations
(per week)
Materials : P 1,467,700.00
Labor : P 40,300.00
Overhead : P 11,375.00
Total Cost = P 1,519,375.00 per week

17. Total Computations
(per month)
Materials : P 5,870,800.00
Labor : P 161,200.00
Overhead : P 45,500.00
Total Cost = P 6,077,500.00 per month

18. Machine’s Cost:
Machine1 : P 10,000,000.00
Machine2 : P 8,220,000.00
Machine3 : P 8,024,000.00
Total Cost =
P 26,244,000.00
Lifespan: 18 years

19. Advantages of Machines:
High production speed
Reduced product loss
Increased packing liquid absorption
Fill weight accuracy
Optimal speeds for maximum yield

20. Group:
Arriola, Marjorie Ann B.
Cueto, Anne Klein
 Lleva, Charlene
 Frane, Bea
 Laureles, Saimon Bryan
 de Chavez, Mark Jim
 Luis, Donna
 Rosal, Diane Gabrielle