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Batch Cost Calculator

Simulate batch cost, cost-per-unit and gross margin.

AI Procurement Copilot Insight
Margin Risk

Recommendation

The current batch cost remains profitable, but margin is highly sensitive.

Reason

Pork price increases are eroding the buffer.

Evidence

  • Target Margin: 27%
  • Current Margin: 27.4%

Financial / Operational Impact

A 5% pork price increase may reduce margin by 3 percentage points.

Next Action

Run a 'What-If' scenario for a 5% pork price hike.
Inputs
Cost Breakdown

Raw material cost

₱280,396

Packaging cost

₱11,740

Labor cost

₱18,000

Manufacturing overhead

₱14,000

Waste allowance cost

₱6,483

Total batch cost

₱330,619

Cost per kg

₱331

Cost per pack

₱83

Gross margin

-42.5%

AI Cost Insight

Estimated cost per pack for Jumbo Hotdog is ₱83. Current selling price is ₱58, giving an estimated gross margin of -42.5%.