Process Protocol and Cost of Production of Functional Fiber-Enriched Pork Loaves

B: Overhead production cost for 100 Kg pork loaves.

Table 7 . Cost of packaging material for control and treatment

groups

I. Labour charges

Cooking

No. of package of Cost of packaging

Groups

Unskilled worker (5-daily paid labourers)

yield

products

materials

Control 91.47 Kg 91470/250g=365.88 366X0.40=146.40

(220.00/day × 5) = 1100/-

T1

93.21 Kg 93210/250g=372.84 373X0.40=149.20

II. Electricity charges

T2

93.84 Kg 93840/250g=375.36 375X0.40=150.00

Table 5 . Consumption of electricity by equipment

T3

94.53 Kg 94530/250g=378.12 378X0.40=151.20

Equipment

Watt × hrs

KWH Unit

VI. Room rent (5000/ month) = 166.67 per day

Refrigerator (2No.s)

2 ×200 × 24

9.60

VII. Miscellaneous= 150.00 per day

Bowl chopper

1500 ×3.0

4.50

Meat mincer

1200×4.0

4.80

Table 8 . Total overhead cost for control and inulin enriched pork

Pressure cocker

1500 × 6

9.00

loaves

Packaging machine

100 × 2

0.20

Group

Overhead cost

Light, fan etc.

400 × 8

3.20

1100+187.80+105.21+25.00+146.40+166.67+150.0

C

0=1881.08

Total

31.30

1100+187.80+105.21+25.00+149.20+166.67+150.0

T1

0=1883.88

Electricity charge (6/Unit) (31.30 × 6.0) = 187.80/-

1100+187.80+105.21+25.00+150.00+166.67+150.0

T2

0=1884.68

Table 6 . Depreciation cost of equipments used for processing of

1100+187.80+105.21+25.00+151.20+166.67+150.0

pork loaves

T3

0=1885.88

Equipment

Cost

Refrigerator

35000.00

Table 9 . Calculation of per kg cost of pork loaves

Pressure cocker

3000.00

Cost of production for 100

For 1 kg pork

Meat Mincer

180000.00

Group

Kg formulation

loaves

Bowl chopper

150000.00

14408.00+1825.28=

Control

178.08(≈ 178/-)

Sealing machine

6000.00

16289.08/-

14669.00+1828.08=

Stainless steel tables, knives,

T1

177.59 (≈ 178/-)

10000.00

16552.88/-

aluminium mould etc.

14931.00+1828.88=

Total

384000.00/-

T2

179.20 (≈ 179/-)

16815.68/ -

15193.00+1830.08=

T3

180.67(≈ 181/-)

Depreciation @10% per annum =38400.00/-

17078.88/ -

III. Depreciation cost per day = 105.21/-

IV. Water charges =25.00/day (Approx.)

V. Cost of packaging material

Journal of Animal Research: v.5 n.1. April 2015

139