V.

PRODUCTION PLAN

Production Schedule
Our schedule will be 5 days per week and we will produce 330 pieces
of Choco Cascade Daily.

Table 11
Production Schedule
Frequency Units to be produced (pcs)
Daily 330
5 days per week 1,650

Manufacturing Process
The time that we spent on preparing and the step-by-step activities in

the production of Choco Cascade will be the following.

Table 12
Manufacturing Process
Activities Time
1. Preparation and washing of
materials and equipment. 10 minutes
2. Preparing the different delights on
their containers/sticks. 15 minutes
3. Plug in the chocolate fountain and 15 minutes
let it heat.
4. Pour the chocolate fondue into
the chocolate fountain. 5 minutes
5. Let it flow down to achieve the
chocolate fountain. 5 minutes
Production Flow Chart
The production flow chart is one of the processes to easily determine

the correct procedure on how to make a perfect Choco Cascade.

Production Flow Chart

Preparing Putting
Preparation
the different the
and washing
delights on delights to
of materials
their a sticks
and
containers
equipment

Pour the
chocolate Plug in the
fondue at Heating chocolate
the fountain
chocolate and let it
heat.

Let it flow
down to Ready to
achieve the store at the
chocolate business
fountain. area

Figure 4
Plant Lay- Out
Dip & Delights Company chose this position to do the task comfortably.

Plant Lay- Out

Figure 5

Plant Location
 Dip & Delights is located at Buyo, Goa, Camarines Sur inside Juan L.
Filipino Memorial High School.

Buyo, Chapel
Lim’s
Bakery

WHERE THE DIP AND

DELIGHTS IS
LOCATEDT

Mario JUAN L.
and FILIPINO
MEMORIAL
Nena
Buyo Impact HIGH
store SCHOOL
Elementary
School

Figure 6
Kitchen Tools and Equipment
Our business needed the following tools and equipment.

Table 13
Kitchen Tools and Equipment
Description Quantity Unit Unit Cost Amount
Knife 1 Piece 35.00 35.00
Bowl 1 Piece 168.00 168.00
Scissors 1 Piece 75.00 75.00
Spoon 1 Piece 16.00 16.00
Gloves 1 Pack 25.00 25.00
Apron 9 Pieces 50.00 450.00
Chocolate 1 Piece 1,199.00 1,199.00
Fountain
Extension 5 Meter 59.00 59.00
Wire
TOTAL 2,027.00

Kitchen Furniture and Fixtures

Dip & Delights will also use furniture to make the place comfortable

and organized.

Table 14
Kitchen Furniture and Fixtures
Description Quality Unit Unit Cost Amount
Table 1 Piece 350.00 350.00
Chair 2 Pieces 95.00 190.00
TOTAL 540.00
Direct Material
These are the following products that are needed to make Choco

Cascade.

Table 15
Direct Material
Description Quantity Unit Unit Cost Amount
Plain 1 Pack 129.00 129.00
marshmallow
Assorted 1 Pack 129.00 129.00
Marshmallow
Pretzel sticks 1 Pack 95.00 95.00
Chocolate 1 Pack 225.00 225.00
Fondue
toppings 2 Pack 15.00 30.00
TOTAL 608.00

Material cost
Direct Material per Unit =
Quantity

608
Direct Material per Unit =
330

Direct Material per Unit = 1.84

Direct Labor
The Dip and Delights team is all part of the labor that will work to

make the product. The direct labor per unit was computed as follows:

9 labors@916= 8,244/8=1,030.5 x 2= 2,061/330= 6.24

Factory Overhead Requirement
The following are the factory overhead requirements that our company
will require

Table 16
Factory Overhead Requirement

Description Quantity Unit Unit Price Amount

Electricity 1 Month 500.00 500.00
Detergent 1 Bottle 29.00 29.00
Sponge 1 Pieces 15.00 15.00
Depreciation 119.00
Expenses T/E
Depreciation F/F 55.42
TOTAL 708.42

FOH 733.42
U
= 1650

Manufacturing cost per Unit

The table below shows the manufacturing cost per unit including the

Direct Material, Direct Labor, and Factory Overhead.

Table 17
Manufacturing Cost per Unit
Description Amount
Direct Material 1.84
Direct Labor 6.24
Factory Overhead 0.42
Total Manufacturing Cost 8.5