Given is the Actual Cost Projection from a restaurant and trace the present annual projection growth of the total cost.

You are a franchise owner of a the famous Kuilans Foodhaus. As a part of your business plan you have to forecast your projected costs using the ff. assumptions.

Particulars	Kuilans Foodhaus ( in Philippine Peso)
2016	2017	2018	2019	2020	2021
Cost of Goods Sold
Beg. Inventory	0
Purchases	165,000.00
Total Goods Available for sale	165,000.00
Ending Inventory	115,000.00
Total Cost of Goods Sold	150,000.00
Operating Cost
Salaries and Wages	125,000.00
Transportation	15,000.00
Rent	115,000.00
Utilities (light and water)	120,000.00
Total fixed cost	165,000.00
Total Variable Cost
Total Cost				-	-	-

The following are the assumptions:

• Salaries and wages will increase 7% annually.
• Transportation and utilities expense will increase 13% per year.
• There is an increase of 16.67 % on Purchases for year 2016-2019 as well as 2021. However, in year 2020 purchases will decrease 50% from the previous year due to Covid19 Pandemic.
• Rent will increase by 2,000 every after 2 years.