 Guide Questions and instructions

1.Effectively prepare a table presenting all the data provided above

FINANCIAL STATEMENT
CASH FLOW

SALES
Hot-coffee beverages ₱ 146,000.00
Other hot-beverages ₱ 125,000.00
Cold beverages ₱ 165,550.00
Pastries ₱ 86,000.00
TOTAL SALES ₱ 522,550.00

EXPENSES
Utility Bills ₱ 106,500.00
Shop's Supplies ₱ 125,500.00
Salaries and Operational Cost ₱ 112,000.00
Promotional Materials & Adver. Costs ₱ 53,500.00
TOTAL COST ₱ 397,500.00

GROSS PROFIT ₱ 125,050.00

PRODUCT INVENTORY
  INVENTORY    
HOT COFFEE-BASED BEVERAGES NUMBER OF CUPS PRICE SALES
Brewed Coffee 340 ₱ 95.00 ₱ 32,300.00
Latte 170 ₱ 110.00 ₱18,700.00
Caffé Mocha 170 ₱ 125.00 ₱ 21,250.00
Cappuccino 190 ₱ 105.00 ₱ 19,950.00

OTHER HOT BEVERAGES  

Brewed tea 420 ₱ 95.00 ₱39,900.00
Tea latte 260 ₱ 135.00 ₱ 35,100.00
Hot chocolate 400 ₱ 125.00 ₱50,000.00

TOTAL SALES   ₱217,200.00

2.Using MS Excel or spreadsheet applications, create different types of charts that may help
Merian see the bigger picture.
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PRODUCT INVENTORY
TOTAL SALES

Hot chocolate
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OTHER HOT BEVERAGES

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HOT COFFEE-BASED BEVERAGES
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INVENTORY Series2 Series3

3.Help Merian analyze the given data by answering all the questions raised at the
last part of the case.

A. Which product should she advertise more?

The product which Merian should have to advertise more is the Latte because based on
the Inventory of her hot-coffee beverages, she only sold 170 cups of latte at the price of
₱110.00 each, which got the lowest sale among all of her product.

B. Where does most of her revenue come from?

Based on the given data, most of her revenue come from the sale cold
beverages, because it has the highest sale among all the product which she earned
₱165,550.00.

C. How are her hot coffee-based beverages selling compared to her other hot
beverages?

Her hot coffee-based beverages selling is lower than her other hot beverages
selling, because in her hot coffee-based beverages selling, she only earned ₱92,200.00.
While on the other hand she earned ₱125,000.00 in selling her Other Hot beverages,
which is higher than the sale of her hot coffee-based beverages.

D. How much is her profit?

Her gross profit is ₱125,050.00