COST OF GOODS (COST OF SALES)
Textbooks 400.00 PHP x 1080 COPIES = P432,000.00
Novels 500.00 PHP x 3600 COPIES = P1,800,000.00
Comics 200.00 PHP x 1800 COPIES = P360,000.00
Graphic Novels 400.00 PHP x 1080 COPIES = P432,000.00
Religious Books 400.00 PHP x 360 COPIES = P144,000.00
Storybooks 200.00 PHP x 2160 COPIES = P432,000.00
Scholarly books 500.00 PHP x 360 COPIES = P180,000.00
TOTAL: P3,780,000.00
Textbooks
Daily sales = 3 x 30 days = 90 pieces per month
January to December sales = 90 x 12 = 1,080 pieces of textbooks
Total Sales for the year = 1,080 pieces x P520.00 per piece = P561,600.00
Total Cost of Goods = 1,080 pieces x P400.00 per piece = P432,000.00
Total Gross Profit = P561,600.00 - P432,200.00 = P129,600.00
Novels
Daily sales = 10 x 30 days = 300 pieces per month
January to December sales = 300 x 12 = 3,600 pieces of novels
Total Sales for the year = 3,600 pieces x P650.00 per piece = P2,340,000.00
Total Cost of Goods = 3,600 pieces x P500.00 per piece = P1,800,000.00
Total Gross Profit = P2,340,000.00 - P1,800,000.00 = P540,000.00
Comics
Daily sales = 5 x 30 days = 150 pieces per month
January to December sales = 150 x 12 = 1,800 pieces of comics
Total Sales for the year = 1,800 pieces x P260.00 per piece = P468,000.00
Total Cost of Goods = 1,800 pieces x P200.00 per piece = P360,000.00
Total Gross Profit = P468,000.00 - P360,000.00 = P108,000.00
Graphic novels
Daily sales = 3 x 30 days = 90 pieces per month
January to December sales = 90 x 12 = 1,080 pieces of graphic novels
Total Sales for the year = 1,080 pieces x P520.00 per piece = P561,600.00
Total Cost of Goods = 1,080 pieces x P400.00 per piece = P432,000.00
Total Gross Profit = P561,600.00 - P432,200.00 = P129,600.00
Religious books
Daily sales = 1 x 30 days = 30 pieces per month
January to December sales = 30 x 12 = 360 pieces of religious books
Total Sales for the year = 360 pieces x P520.00 per piece = P187,200.00
Total Cost of Goods = 360 pieces x P400.00 per piece = P144,000.00
Total Gross Profit = P187,200.00 - P144,000.00 = P43,200.00
Storybooks
Daily sales = 6 x 30 days = 180 pieces per month
January to December sales = 180 x 12 = 2,160 pieces of storybooks
Total Sales for the year = 2,160 pieces x P260.00 per piece = P561,600.00
Total Cost of Goods = 2,160 pieces x P200.00 per piece = P432,000.00
Total Gross Profit = P561,600.00 - P432,200.00 = P129,600.00
Scholarly books
Daily sales = 1 x 30 days = 300 pieces per month
January to December sales = 300 x 12 = 360 pieces of scholarly books
Total Sales for the year = 360 pieces x P650.00 per piece = P234,000.00
Total Cost of Goods = 360 pieces x P500.00 per piece = P180,000.00
Total Gross Profit = P234,000.00 - P180,000.00 = P54,000.00
REVENUE (SALES)
P3,780,000.00 X .30 = P1,134,000.00
P3,780,000.00 PHP + P1,134,000.00
= P4,914,000.00
GROSS PROFIT
P3,780,000.00 PHP X .30
= P1,134,000.00