DON HONORIO VENTURA STATE UNIVERSITY
Bacolor, Pampnga
Master in Business Administration
Marketing management
A marketing plan for the Partial fulfillment of the requirements in Marketing Management
Submitted by:
Nancy Dayrit Mendoza
Submitted to:
Dr. Jesus D. Panlilio
May 2023
CONTENTS OF A MARKETING PLAN
1. Executive Summary
2. Situation Analysis
2.1 Market summary
2.1.1. Market Demographics, Geographics, Psychographics
2.2. SWOT Analysis
2.2.1. Strengths
2.2.2. Weaknesses
2.2.3. Opportunities
2.2.4. Threats
2.3. Competition - direct and indirect competitors
3. Objectives
3.2. Marketing objectives (Sales Volume, Price, Distribution, Marketing
Communications)
3.3. Financial objectives (Peso Sales, Profit)
4. Marketing Strategy
4.1 Target market
4.2 Positioning
4.3 Marketing Programs
4.3.1. Product/Brand
3.6.1.1. Physical Features:
a. For Produced Goods: Source of raw materials, production process,
production capacity, plant layout, equipment/tools used, human skills needed,
shelf life requirement, quality control: food sanitation & safety, nutrition facts
B. For Resold Goods: source of finished goods, ordering process, ordering
time, ordering costs, warehousing requirement, carrying/warehousing
process, warehouse/plant layout, carrying costs, manpower requirement,
store display, store plant layout, expiration requirement)
C. For Services: Nature of the Service; Procedure of the Service Offering;
Qualifications of the Service Provider; Equipment/Machine needed;
Scheduling of Services to render; Quality control of the service to render.
3.6.1.2. Brand
3.6.1.3. Packaging
3.6.1.4. Labeling
3.6.1.5 Photos
4.3.2. Price/Value
3.6.2.1. Pricing Objective
o Maximizing profits
o Increasing sales volume
o Matching competitors' prices
o Deterring competitors
3.6.2.2. Pricing Method/s
Cost-plus/Mark up Pricing refers to the simplest
method of determining the price of a product. In
cost-plus pricing method, a fixed percentage, also
called mark-up percentage, of the total cost (as a
profit) is added to the total cost (costs of good
sold/costs of sales) to set the price.
Mark up Price = Cost of Goods Sold/ Cost of Sales
+ Mark up Amount for Profit
3.6.2.3. Pricing Strategies
▪ Market Penetration: Setting a low price,
leaving most of the value in the hands of
your customers, shutting off margin from
your competitors.
▪ Market Skimming: Initially setting a
relatively high price to reinforce your value
and capture the profit you need to invest in
more innovation.
▪ Follow: Setting price based on your largest
competitor.
4.3.3. Distribution/Value Chain
3.6.3.1. Channel
3.6.3.2. Place
4.3.4. Marketing Communications
3.6.4.1. Advertising
3.6.4.2. Personal Selling
3.6.4.3. Sales Promotion
3.6.4.4. Direct Marketing
3.6.4.5. Public Relations/Publicity
3.6.4.6. Word-of -Mouth
5. Financials
5.1 . Sales Forecast
5.2 Cost of Goods Sold/Costs of Sales Projections
5.3 . Projected Income Statements
6. Controls
6.1. Implementation
6.2. Contingency plans
Executive Summary
This Marketing Plan was created for Jibriels Bedding and More to their new line of
product which is the ‘’Magic Sofa Cover’’. It is a sofa cover that fits 2 to 4 sitters sofa with
two sets of free pillow case. It has an introductory price of P338.00 on the first year of its
introduction in the market, and a marked up of P5.00 to its selling price will be added on the
following years. The sales volume is expected to grow 5% each year. The ‘’Magic Sofa Cover’’
was designed as an addition in creating a relaxing room. A nice and comfortable combination
of curtain and sofa cover will be highly overlooked. Investing in quality sofa cover would be
an easy and quick way of improving the house which will add up to quality standard of our
life. The Magic Sofa Cover is made from Canadian cotton with a refined modeling and styling
at affordable prices. Canadian cotton; consist of 80%cotton and 20% synthetic with 700 to 800
thread counts. It is thick and durable, yet soft and comfortable. Jibriels Bedding and More
existed for 3 years from live streaming online sale in Shoppee, and through the word of mouth
of satisfied customers. Onsite customers and online from Shoppee, share their positive
shopping experiences. This gives a free positive advertisement to Jibriels Bedding and More.
Shoppers tend to trust people’s recommendations from the word of mouth and from the
comment section of Shoppee. Jibriels Beddings and More was built with the intention of Greg
Mendoza to survive his family during the time of pandemic. As of now, the business is
supporting 4 families. From 50,000 pesos revolving fund, it grew to more or less 100,000 pesos
revolving funds, and was able to stock more or less 30 different designs of Canadian cotton
rolls. Today, there is a big competition of furniture covers in the market. Most of the producers
uses the same fabric. The only advantage of Jibriels Bedding and More is the quality of the
products. Greg is very strict in terms of quality. Every piece of item, he meticulously checks
the quality. Another marketing strategy that they do, is hands on monitoring at Shoppee. They
attend all customers inquiries. They never stop exchanging message to their customers, before
sales and after sales, and updating them to the latest products and promotions. Today, Jibriels
Beddings and More is not making a lot of profits, but it fulfils its mission to support families.
Friends and families who are involved in the production of Jibriels and More were able to
survive the needs of their family from their wages. ‘Jibriels Bedsheet and More is aiming to
expound its business so it could employ and help more people from the community. This
business plan was conducted to assess the feasibility of the additional product which is the
Magic Sofa Cover. From the financial plan projection created for 3 years, it has proven from
the minimal projected sales of the Magic Sofa Cover that the new product line is feasible. After
deducting the COGS and possible expenses from the annual sales, all 3 years projected income
statements are all positive.
In fulfillment of this projection, ‘Jibriels Bedding and More has created a plan
marketing strategy which will be implemented, and assess. Jibriels Bedding and More business
flow will be evaluated and observed through costumer feedbacks, process evaluation, market
analysis, and other strategic plans specified in this market plan from the Situation Analysis,
Objective, Marketing Strategies, Financials, and Controls.
Vision:
To provide affordable and comfortable Beddings, and linen that could match curtains and
personalized furniture covers within nationwide.
Mission:
To provide high quality, comfortable, stylish household textiles to the customers nationwide
through innovative-ethical, inspired business and educate customers on the benefits and care
of the product.
Core Values:










Growth of the business and the people benefiting from it
Customer focus
Market leadership
Quick response to customer needs
Innovation
Care for community
Honesty and accountability
Respect
Utilization of resources
Continuous improvement
Situational Analysis
Product background:
Bedsheets, curtains, and furniture covers are things that are hardly possible without at least
in one house. That is why affordable bedding and home décor business is a good business
idea. Private houses, hotels, hospitals, health centers, recreational centers and many other
places needed a beddings and linen. It can also be a wonderful gift for almost any occasion.
Jibriels’ Bedding and More is one of the small businesses that benefited from the booming
industry of real estate in the Philippines. The developing economy of the country had also
kept the business to survive.
The attribute of Jibriels Beddings and More to its survival is mainly to the quality of its
products and affordability. It adapts the changes in the market. Jibriels Beddings and More
provides new designs every week. Their designs were intended for younger, teenagers,
middle age, and elder customers.
Most of the products of Jibriels Bedding and More are made from high quality Canadian
Cotton. It is durable, thick, yet soft and breathable. Currently, the bedsheets have different
sizes; King size, Twin size, Queen size, and single bed size. Each set of bedsheet includes 2
pillow cases. Bolster cases can be requested with additional fee. All bedsheets can be
matched up with curtains and personalized furniture covers. Customer can also request
personalized sizes of beddings, curtains, and any furniture covers.
Jibriels Beddings and More offers different fabric designs depending on the age of the
costumers. The design of fabric they offer for young to teenagers are cartoons like Marvel
and Disney and other cute and colorful designs that attracts children. Luxury printed brand
like Louis Viton, Channel, Burberry, and more are for teen up to middle age who are brand
conscious. They have at least 40 to 50 designs of fabric each week that fit the taste of all
ages.
Jibriels Bedding and More is surviving, and was able to serves its purpose, which is to support
the families that depend on it.
2.1 Market Summary
Jibriels Beddings and More started as a home business, to aid the owner’s family financial
survival during the Covid-19. From selling face masks during covid, the business ended up
making beddings, curtains and furniture covers. Currently, Jibriels Beddings and More is
supporting 4 families from its operation. From the startup capital of P50,000.00, it has now
at least P100,000.00 revolving capital. This market plan is design to help the business expand
its line of products, to gain more profit, to make the business bigger, and be able to help more
families willing to get involved with the production and sales of Jibriels Beddings and More.
2.1.1 Marketing Segment:
Demographic Segmentation:
Jibriels Beddings and More is located in San Pedro San Simon Pampanga. It targets primarily
the residents of the municipality and other residents from nearby barangays and
municipalities specially those consumers profiles aged 18 to 44 years who are in need of
wider range of home decoration products as they are beginning their own households and are
more likely have children living in the home. Social media platform is their main tool not
only for promoting the products, but selling as well. Nearly 80% of their sales is through
online selling, using Shoppee. They use the tagline, ‘soft, comfortable, color never fade, and
high-quality stitches.’’ Customers who availed the products had helped the business to make
more sales with the positive comments on the comment sections of Shoppee and Facebook
post.
Psychographic Segmentation:
The latest Family Income and Expenditure Survey by the Philippine Statistics Authority
(PSA) shows that majority (58.4%) of Filipinos belong to the low-income class, while the
middle class comprises around 40% of the population. (Zoleta, 2022). Both lower class and
middle class are the target market of this market plan. Lower income tends to buy what they
need. They normally buy once in a while, while middle class tend to buy more than 1 item, and
they normally repeat their orders and tend to match their bedsheets with curtains and furniture
covers.
The expanding number of hotels and resorts is consuming big chunk of hospitality
clothes, that fuels the demand for home bedding. The integration of home bedding and furniture
that goes well with each other is one renovation ideas that push the market growth. Many
people renting houses, buying homes, and renovating them are consuming home bedding
products like bedsheets, pillows, blankets and furniture covers.
Most bedding shoppers are looking for features like fade resistance, stain resistance,
wrinkle resistance, soft and comfortable, high-quality fabric and stitches with affordable price
in a bedding. Most of the buyers of Jibriels Beddings and More are females. Normally, women
tend to change their beddings every two weeks. Males tend to change their beddings maybe
once every 4 months. Middle class family tend to do repeat orders not only once, but a lot of
times. Poor families tend to buy at least 1 set per room.
2.2 SWOT Analysis:
Strengths:

Distribution & Reach: Jibriels Bedding and More has created a reliable distribution
network over its 3 years of journey that allows it to reach the majority of its potential
market through innovation on online and offline selling.

Cost Structure: Has a low-price structure so that it is affordable to all the customers.
They have different sizes, and affordable beddings and curtain options.

Dealer Community: Have a strong relationship with the consumers. They supply door
to door services.

Innovation: Their rigorous dedication to innovation makes comfortable bedsheets,
pillow cases, curtains, and personalized furniture covers. They have everything very
innovatively made and manufactured.

Market Position: It holds a reputable market position in manufacturing beddings and
linen as home base business.

Broad Product & Retail Line: It has been successful in offering comfortable
Bedsheets sets, curtains and personalized furniture covers.

Customer Satisfaction: It has been able to achieve high customer satisfaction among
current customers.

Technological Advancements: The new technology provides an opportunity to
practice a differentiated pricing strategy in the new market. It enables the firm to
maintain its loyal customers with great service and lure new customers through other
value-oriented propositions.

Social Media: Over the years the number of active users on social media channels has
increased. It makes use of its social media handles to promote its products, interact with
customers and even provide after-sale services.

Opening of New Markets: The adoption of new technology standards will provide
some opportunities to enter a new emerging market.

New Products: It should try to enter into new markets by expanding its product
portfolio. Currently, it is only dealing in the manufacturing and selling of bedsheet sets,
curtain, and furniture covers. By exploring other home items and essential accessories
it can launch its completely new range of product categories.
Weaknesses

Profitability: The gain is only more than enough to support the needs of its workers.

Product Vary: There is a limitation of production. Production is based only to the order
of the customers. There are gaps within the product range sold-out by the business. This
lack of alternatives offers new competitors a grip within the market.

Poor Technological Investments: It needs to put more money into technology to
integrate the processes. Right now, the investment in technologies is not at par with the
vision of the business.
Opportunities
 Expand marketing to hotels, hospitals, and develop
 High demand of bedsheets, linen and furniture covers. They are common items in every
house and the demand for them increasing day by day as the population of world is
increasing. With the increasing popularity of online shopping, the market for bedsheets,
linen and furniture covers are huge which makes it a lucrative business opportunity.
 Opportunity to create employment to other people.
 Opportunity to expand the business.
 To help home owners or consumers with their home interior decoration in creating a
beautiful, functional, and inviting living space
Threats
1) Other Manufacturers: It is facing tough competition from other players
 Larger competition in surrounding area.


Poor people tend to buy beddings and linen once in a while.
Some people sell their old beddings, and people buy them instead of new bedding.
2) Unemployment rate rises. When people lose their jobs, they lose their income. No
income,
3) Inflation affects the purchasing power of the consumer. Consumers lose purchasing
power when prices increase. They gain purchasing power when prices decrease.
4) Government regulation in increasing direct tax deduction. High tax deduction will
mean less disposable income to the worker, which will result to a lower buying power
of consumers.
5) Typhoons and floods: San Simon is being flooded every year. Floods may result
in physical damage to the stocks and materials, essential facilities, transportation
systems, utilities, and vehicles. The initial damage results in induced physical damage
and direct social and economic losses, which in turn lead to other indirect economic
losses
2.3 Competition
Jibriels Beddings and More has a huge competitor onsite and online selling. Many
producers of the same product line had offer diversified design of bedsheet, curtains, and
furniture covers. Most of them also provide high quality products and materials.
Direct Competitors:
1. Socone 3 in 1 Elegant design
Available in Lazada and Shoppee:
Its striking design may provide depth and texture in the bedroom while also merging
wonderfully with predominantly black and white regions. The cotton and polyester mix in
the bedsheet results in a material that is not only comfortable but also long-lasting.
The product is made of soft, durable materials with the combination of cotton and polyester.
It offers affordable way to maintain the quality mattress with comfortable place to sleep.
2. Home de Luxe Cloud Collection
Living in a humid climate is complex for most individuals, especially in tropical nations like
the Philippines. And this well-known circumstance might ruin a relaxing nap. Fortunately,
buying this airy and light fabric for your bedsheets takes a single checkout.
This product features cotton fabric with a 250–500 thread count that offers the softest,
smoothest, and most breathable qualities available today – ideal for our hot climate.
Help the bedroom appear more put-together and professional.
3. White cotton Bedsheets Gartered Edge bedsheet Set
It is easy to carry everywhere and quite comfy. The utmost relaxation is ensured by the
utilization of breathable fabric.
Cotton fabric that has been finely stitched and tightly woven results in a product that is not
only breathable and comfortable but also long-lasting.
This bed sheet that does not break the bank but is still of the highest possible quality.
4. Classic bamboo Bedsheet Bundle
Bamboo bedding is more breathable and pleasant than traditional cotton bedding because
bamboo yarn is considerably finer than cotton yarn. It offers antibacterial qualities that
provide a healthy sleeping environment.
Bamboo's anti-microbial properties could be helpful for people with allergies and sensitive
skin. The fact that bamboo is one of the most accessible fabric materials is a benefit.
Its materials don't require agricultural inputs and may survive with minimal upkeep.
5. Angbon 3 in 1
It is famous for having an excellent thickness without compromising the fantastic cottony
softness that distinguishes it. Bed sheets don’t fade over time.
6. Mini Home Textiles
This microfiber sheet set is not only comfortable but also quite affordable; it gives any bed
that has been made excellent coziness. Gives the finest possible sleeping experience with soft
and pleasant material.
7. Villacurtain
It has a reputation for selling high-quality, reasonably priced bedding on Shopee and Lazada.
Several patterns are available for this sleek, contemporary sheet to fit your preferences.
The cotton is 80and 20% polyester. The 320 thread count of its bedding offers the necessary
level of coziness for a restful slumber every night.
3. Objective
The objective of this plan is to provide information in diversifying the products of Jibriels
Bedding and More, to bring up possible opportunities of its growth and opportunity to provide
jobs to other people.
3.1 Marketing objectives
The following will be the marketing objectives of Jibriels Bedding and More with its
new line of product for the first 3 years of its operation.


The new line of product of Jibriels Bedding and More is the ‘’Magic Sofa Cover’’, also
known as ‘’ Elastic Sofa cover that Fits all’’. This set includes 2 sofa pillow cases and
free 4 pieces (12 inches) stick foams.
The price of Magic Sofa Cover is based on 25% marked-up after the cost of production.
The variable cost and fixed cost to produce the Magic Sofa Cover were accumulated to
P270.00 on its first year, P274.00 on year 2024, and P278.00 on year 2025. The selling
price for year 2024 is P338.00, for the year 2024 is P343.00, and for the year 2025, the
selling price is P348.00. All selling price were all based on 25% maked up from their
COGS.

Jibriels Bedding and More expected to sell 40 units per month for the last 6 months of
2023. It expects to sell at least 240 units of Magic Sofa Cover for 2023. The number of
units to be produced and sold for 2024 and 2025 will have a growth of 5% per annum.
Year 2024 will produce and sell 42 units per month, for a total of 504 units for 12
months, and 44 units per month, with a total of 528 units to be produced and sold on
2025.

The sales projection for 2023 is P81,120.00 which covered the last 6 months of the
year, starting June to December. The whole year of 2024 has a projected sale of P172,
872.00. Year 2025 has projected sales of P183, 744.00

Year 2023, from its 6 months operation is expecting to generate a profit of P16,320.00.
Year 2024 has a projected profit of P34,776.00. Year 2025 has a projected profit of
P36,960.00.
Projection of sales for the three (3) years of operation are shown below:
Table 1: First 3 years Sales Projection
Projected
unit
produced or sold
Year
2023
Year
2024(5%
increase
on sales)
Year
2025(5%
increase
on sales)
Grow
th
rate
per
annu
m
Costs
+labor
(COGS
)
Monthly
Yearly
40
240
NA
270
42
504
5%
44
528
5%
P5.00
marke
d up
Projected Monthly and
Annual Sales
Projected Monthly
Annual Profits
and
Monthly
Annual
Monthly
Annual
338
13,520.00
81,120.00
2,720.00
16,320.00
274
343
14,406.00
172,872.00
2,898.00
34,776.00
278
348
15,312.00
183,744.00
3,080.00
36,960.00

Jibriels Bedding and More is always concern with its product. They make sure the
quality stands out compared to competitors. Their pricing is affordable, though it is a
little higher than other competitors. Customers still buying their products because of
the overall quality of the product.

They give discounts and free items to the loyal customers and bulk buyers.

They keep communication to their customers even after sales. They make sure the
customers are satisfied with the products, with the sales assistance, and aftersales
followed up. They take customer feedback seriously.

Jibriels Beddings and More sells its product onsite and online. Nearby customers can
drop by at the shop and choose the merchandise they like, otherwise they can make
specific order from the list line of products together with their preferred design of fabric
onsite or through electronic communication. Shoppee is the platform being used for
online selling.

For far customer, Jibriels Bedding and More uses different courier companies to send
the packages to the customers safety. Examples are Standard Delivery (SPX), J&T
Express, XDE Express, XDE Logistic, and Standard Local.
3.3 Financial objectives.
As a home décor business that offers bed sets, curtains, and furniture covers, Jibriels
Bedding and More financial objectives in selling its new line of product which is ‘’Magic
Sofa Cover’’ is to achieve the target sales of P437,736.00 from 2nd semester of 2023 up to
December of 2025. The 3 years projected profit will be P132,084.00.
Table 2 shows the projected sales and profit of the; Magic Sofa Cover fits all’’ for the fits
three years (2023 up to 2025) of introduction to the market.
Table 2: Sales and Profits for 3 years
Annual profit before
expenses
16,320.00
34,776.00
36,960.00
Annual sales
Year 2023
81,120.00
Year 2024(5% increase on sales)
172,872.00
Year 2025(5% increase on sales)
183,744.00
Total
437,736.00
The data in table 5 is interpreted below using a graph.
88,056.00
Название диаграммы
500 000,00
450 000,00
400 000,00
350 000,00
300 000,00
250 000,00
200 000,00
150 000,00
100 000,00
50 000,00
0,00
437 736,00
172 872,00
81 120,00
16 320,00
Year 2023
34 776,00
183 744,00
36 960,00
Year 2024(5%
Year 2025(5%
increase on sales) increase on sales)
Annual sales
88 056,00
Total
Annual profit before expenses
4. Marketing Strategy
Jibriels Bedding and More is a home and living business that aspires and satisfied
customers expectation. It offers high quality fabric, as well as high end finished products.
They value customer satisfaction, and continuously build customer loyalty.
4.1 Target market
1. It targets primarily the residents of the municipality and other residents from nearby
municipalities specially those consumers profiles 18 to 44 years who are in need of wider
range of products as they are beginning their own households and are more likel y have
children living in the home.
2. Secondary targets would be the indirect buyers who would be recipients of the product
as gifts. They can be family, friends, relatives, colleagues, friends of friends, bosses, or
target clients. They can be from young age up to elder age. ( 4 to 90 years old and up).
4.2 Positioning
Beddings and More is a small backyard business that provides affordable and highquality beddings, curtains, and furniture covers. It offers different sizes of bed sets, pillow
cases, bolster covers, curtains, and personalized furniture covers. Jibriels Bedding and More
helps homeowners to create comfortable bedding and enhance their entire room design.
Having a match beddings, curtains, and furniture covers make the whole room or house
look organized, neat, and well-designed, enhancing the overall experience of staying
in house.
Jibriels Bedding and More can provide customized design. Customer can make
their own theme in designing their rooms. The best way to design a house is to follow
a theme. Naturally, some people like their home decor to be unique with crazy and fun
colors. But following a theme is the best action if the customer prefers an organized
environment. Matching the bedding with curtains and furniture covers, will take care
of most of the room's theme because all they need is a touch-up for the rest of the room.
Jibriels Bedding and More also offers customer guidance in choosing the design of
beddings and curtains that crate a cohesive and calming room environment. It guides the
customers in choosing the right color and combinations that gives a peaceful sleep at
night. Customers are guided to choose colors that invoke a calming effect, that can
implement that color theory on their bedding, curtain sheets, and furniture covers for
full effect.
4.2.1 Price and Quality
Consumers patronize merchandise that give the greatest value to their money.
In that sense, Jibriels Bedding and More offers high quality products with practical
prices. The pricing of Jibriels Bedding and More is in the middle range. They aren’t
the cheapest, but rather a bit pricier that the other small manufacturer of same line of
products. It focuses on the quality rather than quantity. They pay double on labor as
they want to make sure the stitches of each product pass the quality standard set by the
owner. The owner himself is the master cutter and quality controller. He checks each
item before packing them. If the merchandise did not pass the quality standard, the
owner will cut it out and he will make a new one for the customer. Quality is their
priority. It is the only reason why the business still surviving. People are satisfied with
the quality of the products. They are patronizing the product even though their prices
are a bit higher than the competitors.
4.2.2 Benefit Positioning
Jibriels Beddings and More helps its customer in enhancing the ambiance of
their home. It guides customers in matching bedding sets, curtains and furniture covers.
It helps the customer to create a beautiful and comfortable home. It enhances the
ambiance of their client houses. It helps the customers to create a stylish cohesive look
in their home, with a little effort required.
In case the customers want a theme decoration in their room or house, Jibriels
Beddings and More is willing to help its clients. It ensures that both sheets, curtains
and furniture covers complement each other. The matching sets will also provide a
comforting atmosphere to have a good night's sleep.
In terms of fabric designs, Jibriels Beddings and More is guiding their clients
in choosing a better design in their room. Its advices their clients to always consider
the room size and experiment with different styles of patterns to see which suits their
home clothing best.
Jibriels Bedding and More offers high quality beddings and home decoration at
a reasonable price. It gives the customer satisfaction in every product they bought.
Every penny they spent on every product they bought from Jibriels Bedding and More
is worth of value. Each item gives the combination of bed a wow factor to each house.
4.2.3 Market Positioning
Jibriels Beddings and More creates a comfortable beddings and sofa covers that helps
the customers feel more relaxed, which can help lower their stress levels overall. Less stressed,
more comfort and a relaxing environment.
The products are made up of Canadian Cotton and have the ability to regulate body
temperature. In summer, cotton can keep us cool. In winter, it can trap heat and keep us warm.
It also helps improves the overall health in many different ways. Whether it's improving our
sleep quality, relaxation, or reducing stress and anxiety, there are many positive effects that
having the right beddings and sofa covers can have on our well-being.
A combination of bed sheets, curtains, and furniture cover from Jibriels Bedding and
More can be a great way to add style to the bedroom. With so many different colors, patterns,
and materials available, customers can easily find sheets that matches their personal style. And
when the sheets, curtains and furniture covers look good, it'll be easier for the customers to
enjoy spending time in their bedroom and be able to get a good night's sleep.
We love sitting on our sofa during the day. The ‘’Magic Sofa Cover will prevent dust,
germs and bacteria from reaching our sofa. The added pillow cases will protect our pillows
from external factors. Pillow cases and sofa cover, not only protect from dust and germs, but
also make the sofa and pillows look more organized.
4.3 Marketing program
This section provides the detailed information about the ‘’ Magic Sofa Cover’’, a new
line of product of Jibriels Bedding and More which includes the features of the product,
price/value, distribution channels/value chain and marketing communications. These groups of
variables composed the so-called ‘marketing mix’ which the business needed to influence the
demand of the product.
4.3.1 Product Brand
Jibriels Beddings and More is offering premium quality beddings, curtains, and
furniture covers at reasonable price. The new ‘’Magic Sofa Cover’’ will be an addition in
enhancing the overall appearance of the house, especially the living room. It will help the
homeowners to create a neat and comfortable sofa and enhance their entire room design.
Having a match curtains, and sofa cover will make the whole room or house look
organized, neat, and well-designed. Enhancing the overall experience of staying in the
house.
4.3.1.1 Source of Raw materials
The raw materials used in making bed sets, curtains, and furniture covers of Jibriels
Beddings and More are coming from the local sellers of Dolores-Piring, Mexico, Pampanga.
They are also small backyard business who invested in bulk sale from San Simon Industrial
Park.
4.3.1.2 Quality Control and factory Safety
Jibriels Beddings and More strongly implement the highest quality control. The owner
of the product is doing the quality control himself. From cutting, stitching, and fabric print, all
are subjected to quality inspection before delivering them to the customers.
The following are Specifications and testing requirements of all the products:
Table 3;
parameter
Dimensions
Margin Inspection Check
Error
0
According to specification
Fabric
0
According to specification
Testing
method
Measur
ement
test
Visual
Colors
0
According to specification
Visual
Stitches
0
Packaging
0
No loose threads, no chain Visual
stitch, great stitch tension and a
high stitch per inch count.
All items should be wrapped Visual
and sealed in a good way to
prevent scratches and marks on
the surfaces
Performed reviewed
Greg Mendoza
Owner/ QC
Master cutter
Greg Mendoza
Owner/ QC
Master cutter
Greg Mendoza
Owner/ QC
Master cutter
Greg Mendoza
Owner/ QC
Master cutter
Greg Mendoza
Owner/ QC
Master cutter
Safety precautions are also exercise in the manufacturing site. Workers need to stay
alert when working with sharp objects and make sure needles are properly guarded. Workers
are advice to keep their eyes on their work. Always unplug equipment when not in use, or when
going home. They must use the right tools for every job. Store cutting tools properly. If tools
or equipment needing some repairs, action should be taken immediately. Right lightning is also
advice not only for the quality of the products, but for the safety of the workers as well.
4.3.1.3 Self Life and Waste
Jibriels Beddings and More uses Canadian Cotton 100 inches width. Each roll of fabric
is 50 meters long of which, at least 2 to 5 meters are wasted due to printing damaged or stain.
It is estimated that 10-25% of fabric is wasted during cutting process.
In storing fabric, the storage’s ceiling should be made of concrete or heat-resistant
material. Fire safety should be considered. Fabrics should be covered by clean cotton fabric.
Damaged fabric is used to cover the stocks of textiles. They should not be sealed in air-tight
plastic to prevent damage from moisture condensation. Even in an ideal storage environment,
cotton will start to degrade after a year. Jibriels Beddings and More consumed each roll of
fabric within a week up to 6 weeks. Yellowing of the fabrics occur after 6 weeks being stocked.
It is advisable to consume each roll of fabric not less than 6 months.
The scrap from cutting process is being donated to the small businesses that produce
rags, doormats, kitchen mittens, and other small items that they can produce from the scrap
textile. Sometimes they also produce rope
For defective product, if the damage is minimal, they normally put them on seconds
and put a huge discount on them. Normally 30% to 50% off, depending on the damaged.
Sometimes they use them as give aways to customers as promotional items. If the damage is
visible, they offer them to the member of the family, friends, and workers for free so they won’t
be wasted, otherwise, they will be shredded and put on scrap textile. If the damage is the quality
of stitches, the stitches should be rip off, and redo the stitches again until it will pass the quality
standard.
Jibriels Bedding and More is helping in protecting the environment by lessening the
rubbish that could go to the landfill.
Generally, 10% to 15% of each roll of thread is being wasted in the garments. This is
due to lockstitch. This is the excess thread at the beginning of the stitch and at the end to lock
up the stitches. Another is thread breaking due to the wrong thread tension in place. ‘’Bird
nesting’’ thread can also be a reason of thread being wasted. This is typically caused by the
tension balance being out of whack or the top thread is not threaded correctly. And other
possible reason of waste thread is machine errors.
Broken sewing needles are included on the waste in a garment shop. Blunt tools such
as sewing needles, trimmers, cutters, and blade use in straight-knife cutter are also part of the
waste. All of these items are donated to small business who do personal scrap business.
4.3.1.4 Tools and Equipment
The following are the tools, Machinery and Equipment of Jibriels Beddings and More;
A seam ripper is a small sewing tool used for cutting and removing
stitches. The most common form consists of a handle, shaft and head.
The head is usually forked with a cutting surface situated at the base
of the fork. Uses: To rip mistaken stitches.
A sewing machine is a machine used to sew fabric and materials
together with thread. Sewing machines were invented during the first
Industrial Revolution to decrease the amount of manual sewing work
performed in clothing companies.
The overedging machine is used to form a multithread overedging
seam. The stitch forming tools for the formation of the overedging
seams are preceded by stitch forming tools for the forming of a twothread chain stitch on the side of each of the overedging seams.
Pinking shears are scissors with saw-toothed instead of straight
blades. They produce a zigzag pattern instead of a straight edge.
Before pinking scissors were invented, a pinking punch or pinking
iron was used to punch out a decorative hem on a garment
A pencil is a writing or drawing implement with a solid pigment core
in a protective casing that reduces the risk of core breakage, and
keeps it from marking the user's hand. Pencils create marks by
physical abrasion, leaving a trail of solid core material that adheres
to a sheet of paper or another surface.
Thread trimmer: In the sewing process, the operator does not cut
thread ends neatly. All untrimmed threads are cut at the finishing
stage. Workers use manual ...
A tape measure or measuring tape is a flexible ruler used to measure
length or distance. It consists of a ribbon of cloth, plastic, fibre glass,
or metal strip with linear measurement markings. It is a common
measuring tool.
Tailor's Chalk - A thin piece of hard chalk used in tailoring for
making temporary alteration marks on clothing. Picture. A tracing
wheel is an instrument with ...
A ruler, sometimes called a rule, line gauge, or scale, is an
instrument used to make distance measurements whereby a user
estimates a distance by reading from a series of markings called
"rules" along an edge of the device.
Sharp sewing shears help keep your cutting accurate while
preventing hand fatigue. Generally, it's worth it to choose a highquality pair of scissors and spend a little more money to start.
Pressing tools
As you sew, it's important to press your work with essential pressing
tools. At the very least you should have an iron and ironing board.
A press cloth prevents your fabric from scorching when applying
more heat than you would if you were just ironing out wrinkles.
A bodkin is a handy tool to have but not a "must-have" item. Use
this tool to thread or replace drawstrings, elastic, and other items
enclosed in a casing.
Bodkins come in different styles and textures to make the process
easier. The simplest form looks like an oversized needle. With this
type, the item you're pulling through a casing gets threaded and
doubled over like with a needle. A tweezer-style bodkin grips the
item and doesn't need to be doubled, which is useful in tight casings.
Sewing machine needle
To create a passage in the material for the thread to pass through. To
carry the needle thread through the material and form a loop which
can be picked up by the hook or looper mechanism.
Sewing threads are used in garments, upholstery, air-supported
fabric structures and geotextiles to join different components by
forming a seam. The primary function of a seam is to provide
uniform stress transfer from one piece of fabric to another, thus
preserving the overall integrity of the fabric assembly.
Fabric is the main materials used to make bedsheets, bed covers,
pillows, and other products of Jibriels Beddings and More.
Garter
Elastic is used in fitting reasons. Garter is used to the bedsheet to fit
in the mattress.
Drapery Grommets
A small grommet may also be called an eyelet, used for example on
shoes, tarps and sails for lacing purposes. Grommets in electrical
applications are referred to as "insulating bushings". Most common
are molded rubber bushings that are inserted into hole diameters
Drapery Grommet tape
Grommet drapery tape is created for you to have evenly spaced
grommet drapery panels. Easy and very fast to use, because of the
tapes firm body no buckram is required.
Straight knife cutter
Straight knife cutting machine is used to cut components of differing
size. This is the most frequently used equipment for cutting garments
in bulk. It is moved along the cut contours, while the fabric spread
remains in a fixed position. The machines are maneuverable and
capable of curvilinear cutting.
Bobbin and bobbin case
A bobbin is the tiny spool of thread that sits in the bottom of your
sewing machine. It assists the upper thread by making stitches on the
bottom side of the fabric. It helps hold seams together. Front load
bobbins need a bobbin case.
Cutting room
The main objective of a cutting room is cutting the fabric for
garments and feeding cuttings to the stitching floor. To achieve this,
the cutting department needs to follow a defined workflow, which is
also called standard operating procedures.
Cutting table
At the cutting table, fabric is measured and cut based on a pattern. A
cutting table is an important part of a sewing studio because it creates
a specific space to work efficiently in. At home, a cutting table is
also useful for cutting out materials for craft projects or any kind of
sewing project.
4.3.1.5 Physical Features and Production Process
How to cut and sew ‘’Magic Sofa cover’’
Equipment / Tools
 Flexible measuring tape (an extra-long one is helpful)
 Rotary cutter, ruler, and mat, scissors, trimmers, straight knife cutter, Pins
 Sewing machine, edging machine
 Ballpoint or stretch sewing machine needle for attaching elastic
Materials
 122x 100 inches fabric
 4 yards of grater/ elastic
 Thread
1. Lay down the fabric on the cutting table. The fabric should be 124 long and 100 inches
width. Layer the fabric according to the desired number of Magic Sofa to be done.
2. Fold the cut Magic Sofa Cover into half. Stitch each side using French Stitch. The with
should not be less than 98 inches.
3. Sew the Elastic to the Magic Sofa Cover. Attach the whole 4 yards elastic at the bottom
part of the Magic Sofa Cover. The elastic should be overlapping inside the folded hem. Be
sure to backstitch at the beginning, then stretch the elastic as you sew.
How to make Sofa pillow case
Fabric Cutting;
1. Lay down the fabric on the cutting table. The normal size of a Sofa Pillow case is 7 x 20
inches. Layer the fabric according to the desired number Sofa pillow case. Put 1 inch allowance
to all side of the pillow case. Measure 8 inches width (7+2), 26 inches long (20+4 inches
overlap+2 inches stitch allowance).
2. Cut off fabric according to desired size. Pillowcase pieces to cut (9’’width x 26 length)
3. Fold ½ inch each end of the fabric and stitch them.
4. Layer the fabric; lay the main fabric right side facing down. Place the folded border on
it, with the raw edges aligned. Place the folded accent trim on top, with the raw edges
aligned.
5. Sewing the edge of the pillow. Use edging machine for finishing touch. Trim the
excess thread. Check for any damage, stain, and loose stitches. Press, fold and pack.
Ready for delivery.
4.3.1.6 Packaging and labelling
We are now living in an increasing eco-conscious world and
consumers expect the business to be eco-friendly. The
packaging of Jibriels Bedding and More I s very minimalist.
They use half of A4 paper to label the packaging of each
product. They use recyclable A4 paper to print the label.
4.3.2 Price/Value
The Magic Sofa Covers are excellent way to protect the sofas and extend its life. They're
easy to clean, come in various colors and styles, and are relatively inexpensive. The Magic
Sofa Covers are a great way to update the look of the living room without having to buy new
furniture.
 The Magic Sofa Cover from Jibriels Bedding and More is a high-quality Sofa cover at
reasonable price. Its pricing was based the total costs of producing the product
including fixed and variable costs plus a marked up of 25% on top of
production cost and labor.
 The competitor’s price is P10.00 to P20.00 lower, but people tend to buy
Jibriels Bedding and more because of its quality. The price difference is
becoming inelastic to the consumer because they are satisfied with the
product.

Now a day, The Magic Sofa cover is very demanding compared to the other
design of sofa cover. They are very easy to clean. They are cheaper to other
design of sofa cover, and easy to install.
 Couch or sofa aren’t cheap. Mostly, middle class and higher-class people are
the one who avail sofas. These middle class and upper class are the Market
demand of the Magic Sofa Cover.
 The price of the Magic Sofa Cover is very reasonable compared to its materials and
quality. It gives the costumer the best possible value for their money.
4.3.2.1
Price Objectives
Businesses maximize their profits to make money, which is not only a benefit, but
something all companies need to survive. This is the “default” state of Jibriels Bedding and
More, so to speak, and it should be the primary, long-term goal of Jibriels bedding and More
in their intention to see their business flourish. To maximize the profits, Jibriels need to increase
its sales volume, be able to match or surface its competitors.
The following are some ways on how Jibriels and More attracting its customers. First,
the product itself can stand out compared to its competitors. Customer remain loyal to the
products once they tried them. They are satisfied with the quality and the value of their money.
They ask referrals to their regular customers. They offer commission for referrals. They offer
discounts, incentives, and coupons to the new customers and bulk buyers. They have a regular
contact to their loyal customers. They promote the product through Facebook, Instagram, and
messenger.
4.3.2.2
Pricing methods
Jibriels Bedding and More uses Cost-plus/Mark up Pricing. To determine the selling
price, the cost of production (variable cost), and fixed cost of packaging, electricity
consumption per set, and labor are added to be able to come up with its Cost of Goods for Sale.
A marked up of 25% to the COGS is added to derived at the selling price. The allotment of
25% marked up price is enough to cover the operating expense of the business, with a small
amount of profit that could be added to its revolving fund to the next accounting cycle.
The listed materials of the Cost of Goods for Sale for each set of Magic Sofa Cover
were based to the actual possible amount it can incur. The marked up of 25% is the least
percentage marked up that can be added to cover the operational costs, and gain a little profit.
Offering the lowest possible price to the consumers will lead to higher sales. High sales mean
income. In this way, the purpose of the business of supporting families, and prolong the life of
the business will be met. Jibriels Bedding and More believe in offering affordable price to its
customer, with the highest customer satisfaction.
4.3.2.3
Pricing Strategy
Jibriels Bedding and More uses Pricing strategies that establish the best price for the
product. This helps the business to choose prices, to maximize profits and the business value
while considering consumers and the market demands.
Jibriels Bedding and More uses Market Penetration strategy in pricing its products. This
helps the product to build customer base. If they find the product good, then customers will
likely keep buying it over time. This is a good way to launch the ‘’Magic Sofa Cover’’ to enter
the market as swiftly as possible, and capture a sizeable market.
The pricing of Magic Sofa Cover is the lowest possible price the Jibriels Bedding and
More can offer to its consumers. After setting up the variable cost and fixed cost, a marked up
of 25% is added to set up the selling price. This price is just enough to cover the operation
expenses and gaining a little profit to be added to the revolving capital. The business is more
than happy to serve a quality product at the lowest price it can offer to its customers, and be
able to help few families depending on the business.
It uses Cost-plus pricing. The variable cost and fixed cost are added, then on top of the
COGS, 25% markup is added. Table below shows the process and methodologies uses to set
the price of the ‘’Magic Sofa cover’’.
Table 4
materials
Qty
Unit of
measurement
Year 1
Year 2
Price
Cost of Goods
Year 3
Price
Price
Fabric
4
meters
50/m
200.00
51/m
204.00
52/m
208.00
Garter
4
meters
5/m
20.00
5/m
20.00
5/m
20.00
thread
0.1
roll
50/roll
5.00
50/roll
5.00
50/roll
5.00
10/m
10.00
10/m
10.00
10/m
10.00
Magic Stick foam
Total Cost of Goods
235.00
239.00
243.00
Other Expenses
Electricity
Packaging and
printing
labour
fix
cost 5
fix
cost 5
5.00
5.00
fix cost
5
fix cost
5
5.00
5.00
fix cost
5
fix cost
5
5.00
5.00
25.00
25.00
25.00
Total
35.00
35.00
35.00
COGS
270.00
274.00
278.00
Selling Price : Marked
up 25% of Costs and labor
338.00
343.00
348.00
The ‘’Magic Sofa Cover’’ uses a minimum of 3.5 meters of 100 inches Canadian Cotton
Fabric. The 2 pillows consume ½ meter of the fabric, for a total of 4 meters a set. The fabric
cost P50 per meter, P200 for 4 meters. The set will also need 4 meters of elastic (garter) which
cost P20.00, P5.00 cost of thread, 1 meter of stick foam which cost P10.00. The total Variable
cost for the first year of its introduction is P235.00. Fixed cost of P25.00 labor, P5.00 electricity
cost, and P5.00 packaging is also added to come up with the Cost of Goods for Sale of P270.00.
To derive to its selling price, a marked up of 25% is added to its COGS. The fabric is expected
to have an increase of P1.00 per annum for the next 2 years, which will eventually affect the
COGS and selling price.
4.3.3 Distribution and Value Chain
Most of the materials in producing Jibriels Bedding and More products are taken from
the local businesses at Dolores Piring Mexico Pampanga. From fabric, threads, sewing machine
accessories, Garter, drapery grommet tape and rings, scissors, etc. Production is done at the
small shop in San Pedro, San Simon, Pampanga. The sales of the product is done onsite and
online. Family, friends, neighbors, colleagues, and people living nearby municipalities are
main onsite customers. Shoppee is the main online sale flatform the business use. They do live
stream sale, and take orders online. They use messenger and whatssap to collect orders from
customers who live far. Once order is collected, pack the item and use courier to deliver the
package with additional fee depending on the distance and size of the package.
Marketing
Live online selling
Parcel/delivery
Purchasing raw materials
Production
4.3.3.1 Place
Jibriels Bedding and More is located at San Pedro San Simon Pampanga. Since it is a
small backyard business, the physical production and onsite shop is located at Mendoza’s
residence.
4.3.4 Marketing Communications
Marketing strategies uses by Jibriel Bedding and More in promoting its products are
advertising, sales promotion, public relations and word-of-mouth. This section also includes a
full year plan for social media promotions and brand awareness that is appealing to the
changing demands of consumers.
Jibriels bedding and More is using all available social media platforms such as
Facebook, Instagram, Twitter, and Whatssap in advertising its products by creating pages to
where its products will be posted. The campaigns are composed of different products and
promotions on social media and below the line advertising. The duration of the campaign will
be for the whole year of 2023. The plan is to create advertisement, sales promotions, public
relations, and sales referral each month from June to December 2023.
The following are applied in promoting the product;
1.Advertising:
For advertising the new ‘’Magic Sofa Cover’’, online is the best way to use social media
platforms. Instagram is the best way to advertise online while selling the product with some
cool and catchy taglines.
2.Sales Promotion:
The new Magic Sofa Cover will create promotional game on Facebook such trivia questions,
competitions, and giveaways. On their live selling on Shoppee, flash sale or limited time
price reduction, Limited time free shipping, limited time freebies, first purchase coupons,
buy 4 take 1, and so on can be offered.
3.Direct Marketing
Direct marketing consists of any marketing that relies on direct communication or
distribution to individual consumers, rather than through a third party such as mass media.
Responding to customers inquiries on Posted Advertisement on Facebook, replying to
customers’ inquiries on Shoppee. Chatting directly with customers on messenger, Whatssap,
and Instagram, and collecting feedback are just few examples of Direct marketing of Jibriels
and Beddings.
4. Personal selling
The family members of Mendoza clans work together in selling Jibriels Bedding and More.
They use online and face to face selling technique to pursued customers in buying their
products. Various features of the products are highlighted by the sellers to convince the
customer in buying them.
5. Digital Marketing:
Jibriels Bedding and More use Digital Marketing. It is promoted using the internet and other
forms of digital communication. This includes social media, text and multimedia messages as
a marketing channel. Jibriels bedding and more uses content marketing approach to promote
its products. This strategic plan creates and distributes valuable and consistent content to
attract and retain target audience. Facebook, YouTube Video Content, and Instagram are free
of cost. It exposes the product on social media. Social Media marketing helps in promoting
the product. This is free of charge, and it is very effective promotion.
6.Referal Marketing
It boosts sales through Sales referral that leads to selling of the products. Incentives or
commission is rewarded to the person who referred the products
7.Word of Mouth Marketing
It creates brand through word-of-mouth marketing. It generates organic discussions about the
products, and the business. The discussion is more on customers shopping experiences.
4.3.4.2 Sales Promotion
The following are some lists of promotion Jibriels Beddings and More on the new
‘’Magic Sofa Cover.’’





Bulk buyers are given 5% discount on their next order.
In excess of P5,000 order, customer can have 2 pillow cases free or bed blanket.
For sales referral, the person who refer can get P5 per item sold.
Promotional discounts are given during Shoppee live stream.
Surprise free items are given to new customers who had a repeat order.
4.3.4.3 Public Relation
Jibriels Bedding and More use Affiliate marketing by which small shops earns a
commission for marketing Jibriels Bedding and More products. The shops simply search for a
product they enjoy, then promotes those products and earn profits from each sale they make.
Since Jibriels Bedding and More uses live stream on the online sale, it increases their
engagement with the customers. As customers watch the live stream, they can ask questions,
make comments, and receive immediate feedback from the seller. Hosting live shopping events
typically experiences a 30-40% engagement rate during the live events. Customer’s
engagement is delivering connected experiences to the customers instead of single, one-off, or
fleeting transactions. It creates a connected feedback loop to the customers. Engaging
customers and adding value to their experience will keep the product at the front of their minds.
The better engaged Jibriels Bedding and More can do, the longer it can retains the customers,
and the more loyal they will be to the business.
4.3.4.4 Word-of-Mouth
Word of mouth is when a consumer reflects their interest in a company’s product in
their daily dialogues. Word of mouth advertising is essentially a free advertising triggered by
the customers experience. In today’s hyper-connected world, a single recommendation through
a word of mouth can have a huge impact in the business.
Jibriels Bedding and more uses the comments of the customers from Shoppee.
Comments from the post created on Facebook, Instagram, and Twitter also help in promoting
the product. Referral Program gives a great impact to the brand since it is creating a pyramid
sale. A customer promotes the products to their friends and family, and they get P5 incentives
to each product sold by their referral. Referral program is considered word-of-mouth
marketing. Launching a referral program is a great marketing strategy for growing a small
business. An effective referral program enables startups to increase lead generation and an
active audience.
5.Financials
In this section, financial projections, particularly sales and profit projections of Jibriel
bedding and More are illustrated. It reflects the financial performance of the product when
marketing and financial objectives are met.
5.1 Sales forecast
This sales forecast will help Jibriels Bedding and More makes better business decisions.
It will help the overall business planning, budgeting, and risk management. This sales
forecasting will allow Jibriels Bedding and More to efficiently allocate resources for the Magic
Sofa Cover future growth and manage its cash flow.
The table below is the sales forecast of the Magic Sofa Cover which is based on the actual
variable cost, fixed cost, and expected considerable profits after deducting all possible
operating expenses. This consideration of the new target market price and value proposition of
the ‘’Magic Sofa Cover’’ per unit is computed below.
Table 1: First 3 years Sales Projection
Projected unit
produced
or
sold
Year 2023
Year
2024(5%
incease on
sales)
Year
2025(5%
incease on
sales)
Growth
rate
Costs
+labor
(COGS)
P5.00
annual
Increase
Month
Year
60
360
NA
270.00
338.00
63
756
5%
274.00
343.00
66
792
5%
278.00
348.00
Projected Sales
Month
20,280.00
21,609.00
22,968.00
Total
Projected Profit
Annual
monthly
121,680.00
4,080.00
259,308.00
4,347.00
275,616.00
4,620.00
P437,736.00
Annual
24,480.00
52,164.00
55,440.00
P 88,056.00
The target unit produced for three years was computed based on the following assumptions:

There will be a target sale of 15 sets of ‘’Magic Sofa Cover’’ per month for the 2nd term
of 2023. (6 months). An annual increase of 5% in sales is projected for the next 2 years.

The initial 15 sets sale of Magic Sofa Cover per month is substantially lower than the
possible sale of 35 to 45 sets per week. The number of projected sales per week is
feasible compared to the number of demands in the market.

The first year of launching of the Magic Sofa Cover has a projected 360 sets produced
and sold for 6 months of operation. Year 2024 is expected to have 5% growth on sale,
from 60 sets per month, the projected sale will grow up to 63 sets, for a total of 756 sets
sold for the whole year.

The 5% annual growth on sale is also within reach as the possibility of sales growth
would probably be around 9.19% (Alda, 2023).

Below is the annual target unit produced and sold for the first 3 years.
Target Unit Produced
Month
January
Year 1
Year 2
63
Year 3
66
February
63
66
March
63
66
April
63
66
May
June
July
August
September
October
November
December
Total
63
63
63
63
63
63
63
63
756
66
66
66
66
66
66
66
66
792
60
60
60
60
60
60
360
5.2 Projected Income Statement
For the first year of operation, the new ‘’Magic Sofa Cover’’ is projected to have a total sale
of 81,120. 00 less COGS of P64,800.00 which has led to P16,320.00 Profit before operating
expense. After deducting the possible operating expenses, the first year of operation had a net
profit of P7, 308.80
The 2nd year of operation has a projected sale of P172,872.00 less COGS P138,096.00 is equal
to P34,776 Profit before expenses. After deducting the possible operational expenses, the 2 nd
year of operation will have P17,411.84 net profit.
The 3rd year of operation has a projected sale of 183,744.00 less COGS P146,78400 is equal
to P346,960.00 profit before expenses. After deducting the possible operational expenses, the
3rd year of operation will have a net profit of P19,246.40.
The table below shows the projected income statements which includes projected sales, cost of
goods and other operating expenses for the first 3 years of its introduction to the market.
Table 8 -Projected Income
year 1
year 2
Year 3
Units Produced as shown in table 1
Selling Price per Unit
240
338
504
343
528
348
81,120.00
172,872.00
183,744.00
270.00
274.00
278.00
Annual COGS
64,800.00
138,096.00
146,784.00
Profit/(loss) before Expenses
16,320.00
34,776.00
36,960.00
Contingency Expenses 9%
1,468.80
3,129.84
3,326.40
Barangay Business permit
Sales commission(
3x3000xmonths)x10%
1,000.00
1,000.00
1,000.00
5,400.00
10,800.00
10,800.00
waste from cutting 7%
1,142.40
2,434.32
2,587.20
Total sales
Less: COGS per item
Net Profit or (loss)
7,308.80
17,411.84
19,246.40
Marginal-cost pricing is the setting of the price of a product equal to the cost of
producing a unit of output. The business charges the product the total cost resulting from
materials and direct labor.
The cost of materials per unit in 2023 is P250, and other expenses is amounting to 35.
Each set of ‘’Magic Sofa Cover’’ has a total cost of Goods sold of P285. The 2nd year used up
materials amounting to P239 with fixed cost of P35.00. Variable cost of P239 plus fixed cost
of P35.00 is equal to P274.00 COGS. The 3rd year has total COGS amounting to P278.00 which
was consisted of P243.00 variable costs and P35.00 fixed cost. Below is the computation of
Marginal Cost Pricing of the Magic Sofa Cover.:
Marginal Cost Pricing of ‘’Magic Sofa Cover’’
materials
Qty
Unit of
measurement
Year 1
Year 2
Price
Cost of Goods
Year 3
Price
Price
Fabric
4
meters
50/meter
200
51/m
204
52/m
208
Garter
4
meters
5/meter
20
5/m
20
5/m
20
thread
0.1
roll
50/roll
5
50/roll
5
50/roll
5
10/m
10
10/m
10
10/m
10
Magic Stick foam
Total Cost of
Goods
235
239
243
Other Expenses
Electricity
Packaging and
printing
fix cost
5
fix cost
5
5
fix cost 5
5
fix cost 5
5
5
fix cost
5
fix cost
5
5
5
labour
25
25
25
Total
35
35
35
COGS
270
274
278
6. Controls
The purpose of the control is to ensure that the business achieves the target sales, profits
and other goals in establishing this market plan.
6.1 Implementation

Goals Must be Achieve- The 2nd quarter of 2023, which is the introduction of Magic
Sofa Cover to the market will require lots of effort. The requirement of hard work and
long hours on its way to success is so much expected. Steps must be taken slowly and
carefully, and progress will require time and determination and drive is needed to build
the momentum and create a foundation for the new line of product. The key in making
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brand is creating a vision of what you want to achieve. Scope and timing must always
be feasible.
Make Preparation before introducing the product to the market. – It is of great
significance that all the needed tools and equipment, raw materials, including the shop
itself is made ready and available before the actual production.
Thus, the ‘’Magic Sofa Cover’’ will be evaluating its process and identify all the
financial and technical resources need to test its feasibility. Once the list is determined,
the ‘’Magic Sofa Cover’’ will also identify potential external resources and develop
some alternative plan in the future.
Product Flowcharts – Jibriels Bedding and More will create simple and easy-tounderstand diagrams illustrating the logical sequence of the overall process of the new
‘’Magic Sofa Cover’’. Mapping can be used to lay out the logical steps to figure out
ways to improve the product.
Timeline of Activities – Likewise, Jibriels Bedding and More will prepare a timeline
of activities to track the progress of the plan. This will help the business to monitor
activities, assess performances and oversee if deadlines are being met.
Product Adaptation – In cases there is a need modification to further suit the needs of
the market or when competition rises, the ‘’Magic Sofa Cover’’ is willing adapt and
adjust the ‘’Magic Sofa Cover’’ in accordance to the changing market demands. It will
always be ready for changes without suffering its provision of great customer
experience. Adaptation plan will be established and implemented in a sense of urgency
in time it is needed.
6.2 Contingency Plans
Jibriels Bedding and More identifies the risks that may be associated in producing and
selling the ‘’Magic Sofa Cover’’. This includes sources of uncertainty or likelihood that may
impact the production and sales of the new line of product.
1. Sofa Cover Rivalry/ Threat for New Entrants –
To become successful in business, it needs to be proactive and find ways to stay step
ahead of the business rivals. Jibriels Bedding and More has listed strategies that yield
significant results such as taking valuable position first, building competitive insights, and
attacking areas of recognized competitors’ weaknesses.
One way to win is to identify the type of selling used by the competitors, then figure
out what types of sales and customer support strategies the business can use to outdo the
competitor. Analyze the business achievements, strengths, and forecasts to determine if the
strategies work. Learn some effective ways to write customer-focused response.
Know everything about the product which is the ‘Magic Sofa Cover’, as well the
competitors’ brand. In this way, you can market the advantage of the product and cover up
whatever weakness it has. Knowing your competitor, in case the customer had a doubt, you
can always convince him/her to the advantage of the brand product versus the other brand.
Build trust to your customer. Make sure that the business is a trusted brand. Ensure that
the customers know that the business will provide the best possible product/solution if they
will encounter problems. Understand all customers’ needs and pain points. This will help in
determining customers wants and needs.
Set a competitive price. Be proactive and consistent. Use social media Flatforms in
promoting the products and communicating to the customers. Make it easy for customers to
purchase from the business. Don’t be afraid to take risk. Provide great customer Service after
the sale has been made. Give rewards and gifts to loyal customers and those who send referrals.
Provide discounts if needed. Be clear on promotions or on what is being offered.
2. Rainy weather that causes Humidity in storage
Rainy seasons increase humidity because of the evaporation. The longer it rains, the
more the humidity will increase because of the air constantly drawing the water. Elevated
humidity levels promote growth of molds on textiles, corrosion, and rust, it creates
condensation on walls, ceiling, and floors, which creates conditions suitable for pests. Pets can
attack the fabrics.
Textiles have the capability to absorb high rate of humidity and water, which leads to
extensive damage. There are multiple types of Humidity Damage in Textiles such as tide lines,
dye bleeds, shrinkage, distortion, and Mold growth. Tide lines are generated as a result of a
wet textile.
Solution: The textile storage of Jibriels Beddings and More is small but cleanliness
and orderliness is always been exercise inside the stockroom. The storage area is always clean,
cool, dry, dark, and as free as possible from drastic changes in temperature and humidity. The
ceiling was properly insulated, and ceiling ventilation was installed to remove excess humidity
in the room. Textiles are stored as clean as possible because dust particles can cut fibers
through friction and abrasion. The textiles were stored on shelves, and covered with clean
cotton fabric.
3. Humidity combines with heat
In garment factories, the humidity, combined with the heat and fabric dust emitted by
the sewing machines, makes breathing difficult. These conditions exhaust workers' energy and
focus, affecting their efficiency and productivity, which in turn also may be affecting the
performance of the sewers.
Solution: Do dusting and swiping on the working area before and after working hours.
Use face mask, if possible, in order to stay away from inhaling the fabric dust while sewing.
4. Hot weather
Hot weather causes heat stress to the workers. Heat stress can result in heat stroke, heat
exhaustion, heat cramps, or heat rashes. Heat can also increase the risk of injuries in workers
as it may result in sweaty palms, and dizziness. Most people use airconditioned to cool their
rooms. Jibriels Bedding and More is a small business that cannot afford to install
airconditioned in its garments shop. Aside from the high price of the Air-condition machine
itself, electricity charges are too high in the Philippines.
Solution: The garment shop of Jibriels bedding and More is open air, and surrounded
by tall trees that give shed to the shop. The heat is stabilized by the shed from the trees and
from the flowing in and out of air. Trees and plants trap pollutants from the air too, reducing
what infiltrates the lungs. The design of the shop gives a positive impact both the physical and
psychological side of the workers.
The sewers are also given the option to bring the work home. Jibriels Bedding and More
issues machines to the sewers where he/she can comfortably sew the sheets in his/her home.
5. Deadstock fabric:
Deadstock fabric is known as “overstock”, “surplus fabric”, and “remnant”. These are
design of fabrics that are not salable. Normally 10% of the fabric chosen by Jibriels Bedding
and more are becoming deadstock. Sometimes, they stay in the stockroom for a month. It takes
6 weeks before the fabric will start to deform in the stockroom. Deformation results to
yellowing or darkening in some areas of fabric happens due to oxidation when kept for a long
time. Therefore, these fabrics need to be out, and sold in the market.
Solution: During the live selling stream of the sales team of Jibriels Bedding and More,
they push to sell those deadstock fabric design and give a decent discounts and freebies to the
customers.
6. Power outage
San Simon is under Pelco 1. One thing certain about Pelco I is its uncertainty of electric
interruptions. No electricity means stop operation as most machines uses electricity.
Solutions: Since Jibriels Bedding and More is aware of the constant electric interruption of
Pelco I, they normally process all orders as soon as they were received. The business also
invested 2 manual machines in case the power interruption will take days.
7. Limited capital
The main materials in manufacturing Jibriels Bedding and More is fabric. Buying fabric always
depends on their printed designs. There are times, manufacturers don’t produce as many
beautiful and unique printed designs as other days. When the manufacturers released new
designs that would catch the attentions of the customers, it is advisable to grad those designs
as they will surely hit the market, and bring high sales on the business. The problem of Jibriels
Bedding and More is lack of available cash to avail the materials.
Most of the suppliers of Jibriels Bedding and More are also small backyard businesses that are
on buy and sell business. Normally they don’t do sales on credit. They only transact cash sales
as they also have limited revolving capital. Small business mostly transacts on cash basis.
Solution: At times Jibriels Bedding and More wanted to stock up few more rolls of textile, and
it lacks cash, it undergone 1 week credit. Since the supplier had known them for a long time,
most suppliers had given their trust to Jibriels Bedding and More to take their merchandise in
advance, and pay them off after a week.
8. Over stocking of Fabric
Overstocking of fabric refers to having more inventory of fabric than necessary to meet
customer demand. Overstocking ties up cash. As a result, the profitability is reduced.
Solution: Just stock enough rolls of fabric to last a month. Dispose as much as the business
can, before stacking again. There should be a maximum of 50 designs of fabric each month.
9. Delay on delivery
There are incidents that delivery of parcels is delayed due to unforeseen events.
Solution: Follow up the courier company, ask what was the problem and status of the
delivered parcel, and have it communicated to the customer. Make the customer know that
their parcel is secured and will be delivered soon. Give the customer satisfactory service in
following up their orders on delivery.
10. Damaged items reached the customer
There are rare instances that the item/s received by the customer has a damage. of mix up of
orders and the wrong item is sent to the wrong customer. Normally the customer will contact
the seller and ask for redelivery or a refund.

Solution: The sales team will attend the customers’ needs. The sales team will listen to the
customer’s complain, and then they will think for remedy. Jibriels Bedding and More believe
that in circumstance like this, it is their responsibility to provide solution to the problem like
offering big discounts to the wrong item, redelivery of the correct item, or refund.
11. Floods
Every year, San Pedro, San Simon is visited by floods more than once. Since the garment shop
of Jibriels Bedding and more is built on the ground, the possibility of the floods getting in the
shop and damage all machines, tools and materials is possible.
Solution: Floods are normal scenarios in San Pedro San Simon. When floods come, most
people would just put up everything on a higher part of the house. The old family house of the
Mendoza has a second floor. They put all machineries, tools and any materials that could be
damaged at the 2nd floor of the house, to make sure they won’t be reached by the water from
the floods.
12. Contingency allowance
There are unforeseen events that needed some funding such as machine breaks, floods,
damaged fabrics from storage, delivery conflict and so on.
Solution: Jibriels Bedding and More had set at least P10,000 emergency funds for any urgent
unforeseen events arise.
13. Accidents in the shop
In every garment factory, unforeseen accidents arrive. The following are lists of safety
precautions that are being taken by Jibriels bedding and More: using sharp tools that are in
good repair, carrying and storing sharp tools properly, and always cutting away from the eyes
and body. Workers need to stay alert when working with sharp objects and make sure needles
are properly guarded. Always do cleaning and dusting in the shop before and after work.
Unplug all machines after working hours. Check all electrical cords if they have damage. Check
faulty electrical sockets. Refrain from any wet or water spoilage in the shop and storage to
prevent accidents and damage on the products and fabrics.
14. Wrong order
There are rare instances of mix up of orders and the wrong item is sent to the wrong customer.
Normally the customer will contact the seller and ask for redelivery or a refund.
Solution: The sales team will attend the customers’ needs. The sales team will listen to the
customer’s complain, and then they will think for remedy. Jibriels Bedding and More believe
that in circumstance like this, it is their responsibility to provide solution to the problem like
offering big discounts to the wrong item, redelivery of the correct item, or refund.
15. Cancellation of order
There are also rare occasions that customer cancel their order due to their personal reason. This
will cause additional stock to the inventory, and deduction to the profit of the business.
Solution: At time customer cancel their orders, Jibriels Bedding and More will communicate
to the buyer, and ask politely the reasons why the customer cancelled the order. They use the
information to improve their products and services. The returned item will be priority item on
their live selling, and they normally put discounts for its fast disposal. It isn’t advisable for
small businesses for have their capital trapped in overstock inventory.
16. Adaption of new changing Demands on Sofa Cover
Consumer needs and wants change over time – this can be the result of technological
improvements or of changes in people's knowledge, priorities, income, status, age, and fashion.
Jibriels Bedding and More is willing to adapt a marketing mix to continue to be effective at
meeting its customers' needs.
Conclusion: