Fruit vinegar
Practical Action
We needed 3 workers.
A. Costs of establishing the business
Preparing the production room, licences and registration - $46.47
B. Cost of equipment and materials
Price
per unit
($)
Quantity
Total
Cost
(Unit)
Useful
Life
(years)
Deprecia
tion
($)
cooker semi-industrial
pan scales
calculator
industrial liquidiser (cap. 20 lts)
buckets (cap. 15 lts)
plastic vats (cap. 150 lts)
knives/spoons
tubing
funnels
measuring jugs
plastic vats (250 lts)
aluminium pans (60 lts)
chopping boards
baths
tables
plastic tubes
wooden stands
fermentation locks
densimeter (0 -1.80)
thermometer (0 – 150°C)
185.00
170.00
7.50
1200.00
1.40
25.00
1.50
0.80
0.45
1.20
49.00
60.00
2.50
3.70
37.00
0.60
12.30
0.40
15.00
12.00
1
1
1
1
3
2
6
6
5
2
4
2
3
2
2
2
2
4
2
1
185.00
170.00
7.50
1200.00
4.20
50.00
9.00
4.80
2.25
240.00
196.00
120.00
7.50
7.40
74.00
1.20
24.60
1.60
30.00
12.00
8
7
5
10
3
4
5
2
3
4
4
5
3
3
8
2
4
3
3
3
23.10
24.20
1.50
120.00
1.30
12.50
1.80
2.40
0.75
0.61
49.00
24.00
2.50
2.46
9.30
0.60
6.15
0.53
10.00
4.00
$
2134.45 $
302.95
C. Fixed costs (per month)
Renting premises
admin materials
light, water etc.
depreciation
personnel (management, sales, purchases)
insurance, registering etc
repairs and maintenance (equipment, premises)
Miscellaneous (10%)
Total fixed costs
$
30.78
16.20
12.15
27.50
123.50
12.00
12.50
$232.38
23.46
$255.62
D. Variable or production costs
These are the expenses and quantities necessary to produce one 450 ml bottle of vinegar.
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