Materials Quantity Material Measure Unit Cost Total Cost Materials S&A Expenses 200 Flour Pounds 3.00 $ 3.000 DM Item Unit Cost 67 Eggs Dozen 2.00 $ 0.670 DM Rent 1 month 600 200 Sugar Pounds 0.60 $ 0.600 DM Depreciation S 100 20 Baking Soda Boxes 6.00 MOH Aunt's Salary 1 month 100 200 Butter Pounds 1.625 $ 1.625 DM Accounting 1 month 100 100 Raisins Pounds 4.00 $ 2.000 DM $ 900 4 Other Boxes 7.50 $ MOH 50 Rum Bottles 12.00 $ 3.000 DM $ 10.895 MOH Item Unit Cost Labor Baking Soda 120 Person Hours Wage Total Cost Other $ 30 Brianna 150 $ 8.00 $ 1,200.00 Utilities 50 Alexis 150 $ 8.00 $ 1,200.00 200 Depreciation Purchase Cost Years Total Cost MOH Oven 6,000 5 $ 100 per month Cakes MOH Rate Total Cost 200 $ 100 $ 200 Revenue - Cake's Sold Cakes Sales Price Total Cost 200 $ 50 $ 10,000