Documentos de Académico
Documentos de Profesional
Documentos de Cultura
A FEASIBILITY STUDY
Presented to
The Research Committee
North Central Mindanao College
Maranding, Lala, Lanaodel Norte
In Partial Fulfillment
of the Requirements for the Course
Marketing Elective 4- Feasibility Study
Leading to
Bachelor of Science in Business Administration
Agnes B. Alibanggo
DonabellB. Piamonte
Hanna Grace C. Dragon
1st Sem.
S.Y 2016-2017
CHAPTER I
INTRODUCTION
and butane, which are gases at atmospheric temperature and pressure. When
possible to transport and store LP Gas as a liquid, yet use as a gas. This
requires pressurized cylinder tanks and containers. LP Gas is one of the very
few common consumer products sold in a metal container that is often more
costly than the product itself. In the distribution system many parties may
physically handle the cylinder before it reaches the customer. Once the
cylinder of LP Gas has been sold, the seller (who is frequently the cylinder
owner) has no direct control over its subsequent use. This makes the
popular use is for cooking, heating and water heating in the residential and
commercial markets. The agriculture market uses LP Gas for crop and animal
Industry relies on LP Gas for heating, drying, and powering industrial trucks.
difficult for many urban/rural homes to use it for cooking. Kerosene is also not
a very good option due to its inefficiency, the mess it brings to the kitchen and
again it is not widely and easily available in most areas, just like charcoal. All
these factors have made cooking gas, also called Liquefied Petroleum Gas
(LPG) the most reliable, affordable and efficient means of cooking in many
Public Market. Lala is a first class municipality in the province of Lanao del
65,355 people. The population increases each succeeding years making the
efficient fuel. The global availability and popularity of LP Gas has driven
EXECUTIVE SUMMARY
A. Type of Business
1. Nature of the Business
that is managed and operated by the owner itself. The proposed business will
LPG in its proposed store location. The product will be contained in a metal
container. Product prices will vary according to amount of gas and the cost of
tank. The business will offer PHP630.00 for 11kg LP gas and PHP 2, 355.00
for 11kg LP gas with tank. PHP500.00 for 7kg LPgas and PHP 2, 100.00 for
7kg LP gas with tank. The main brand of the LP gas the business is offering
will be Pryce Gas. Since the business is not offering a refilling station for LP
gas, the customers who wished to buy should bring their own empty tank for
an exchange with a new LP gas product contained in a tank provided that the
tank brand and size will be the same with the business LP gas brand which is
delivery cost of PHP20.00 per delivery LPG product. It is safe and reliable
customers door. Reliable and safe product supply because the customer will
the proposed business is offering. Through dialing with the use of cellphone,
the business could deliver quality LP gas to its customers location. Hence,
the term Dial Me is attached to the products name and delivery service of the
Delivery.
The name of the business could simply not only catch the attention of
the customers but also making sense a far-reach distance dialing giving a
hassle-free service for busy customers. With this, the business name could
Market. It will rent a space in the area with an amount of PHP10, 000.00 per
month. Utilities such as electricity and water supply was pre-installed in the
area, thus, the business will pay monthly bill for the utility cost. The area is
Pagadian and Cagayan, PUB, PUJ and motorcycles bound to Salvador, El,
neighborhood municipality) are also located near the site. Pedicabs, autos
and other private cars could also access the area. Hence, the area is
located (dry and wet market) as well as other business establishments such
as bakeries, grocery stores and others. Hence, people would go the area with
multiple purposes making it accessible and visible. This could be
advantageous for the business since it will be more visible for the people. The
area is viable to our proposed business with its accessibility and visibility.
The product of the business will be the Liquefied Petroleum Gas. LPG
saturated and unsaturated hydrocarbons. LP Gas has a unique role for both
developing and developed economies. It is often the first, and sometimes the
frequently for cooking. Here, LP Gas displaces wood, charcoal, kerosene and
dung.
The business cooking gas brand (Pryce Gas) is very clear. The
business will exchange customers empty cylinders with filled ones at a fee
start from the customers whose dialing the business for service. The business
will then get the details of the location of the customers and their desired size
of cylinders (11 kg or 7 kg.). The price of the LP gas will depend on the
customers size of cylinder. The business will then deliver the tank with LP
gas. LPG cylinders will have a standard valve to secure the LP gas from
leakages and combustion. Upon arrival, the business will pick their empty
gathering data about household information particularly those who are Pryce
The LP gas will have 11-kg. and 7-kg. sizes of cylinders, red orange in
color with the business brand name Pryce gas LP gas physical properties
@ 15 deg. C.
VAPOUR PRESSURE - The pressure inside a LPG storage
around 410-580 deg. C and hence it will not ignite on its own at
normal temperature.
COMBUSTION - The combustion reaction of LPG increases the
LPG.
TOXICITY - LPG even though slightly toxic, is not poisonous in
located in Saavedra, Maranding, Public Market. It will rent a space in the area
with an amount of PHP10, 000.00 per month. It will sell LP Gas exclusive from
Pryce Gas, Inc. product. The business target customers will be the
target customers of the business since it offers cooking gas (LP gas).With a
assumed that 80% of the total demand is the target demand of the
business.The business supplier will be the Pryce Gas, Inc in Cagayan de Oro
City. The price may vary on the size of the container. The demand of the
business is directly proportional to its supply. As the demand will increase, the
supply of LP gas will also increase. Projected sale of the business is assumed
to increase annually by 2%
b. Financial Feasibility
Hence, the business is profitable. The business pays back its investment cost
after less than a year. This is less than to its investment life. Hence, the
business is desirable to invest. The net income: sales ratio above shows an
increasing trend of rate from Year 1 (12.38%) through Year 5 (13.17%). This
c. Management Feasibility
for future developments of the business. The cashier issues receipts, receives
payments from sold goods and reimburse for purchases of needed materials
Lastly, the delivery man is in-charge of loading and unloading of the LP gas
C. Socio-Economic Contribution
status of the proposed location will slightly be affected through the additional
the sales production of the proposed business will also affects the demand on
the source of supplies. The increasing income of the business will also benefit
the operator for the additional income made by the business.The impact of
displacing solid fuels such as coal, wood, and charcoal and cow dung. These
traditional fuels produce dust, dirt and smoke, which may cause severe health
restaurants.
CHAPTER III
MARKET STUDY
A. Service Description
1. Product to Sell
Particulars Price
7kg *excluding tank 340.00
*including tank 1,600.00
11kg *excluding tank 445.00
*including tank 1,770.00
Particulars Price
7kg *without tank 500.00
*with tank 2,100.00
11kg *without tank 630.00
*with tank 2,355.00
Delivery
cost *including or excluding tank at any size 20.00
Particulars Price
Regulator 499.00
Regulator with Safety Valve 2,300.00
Standard LPG Hose 569.00
Single Burner 1, 459.00
Double Burner 2,810.00
LPG Lighter Gun 500.00
Teflon Tape 16.40
Hook pin with nut 289.37
B. Target Market
1. Area Coverage
Public Market. It will range from the public market LalaProper. It will also
Demand
Blue Fire Service Center and Petron Gasul. They are dealing with different
Pryce Gas. Though these competitors existed in longer years than the
proposed business, it all depends on the services and how it was operated by
total of 14, 714 households. The population increases each succeeding years
Residential areas surround the center trade making it more like a crowded
place.
Gas. It is assumed that 80% of the total demand is the target demand of the
business. The table below shows the demand analysis of the business:
Demand Analysis
Percentage
of Business
Percentage Total Annual Business
No. of of Annual Target Annual
Households Consumers Demand Demand Demand
1
Total 4,714 70% 10,300 80% 8,240
Business
Monthly Weekly
Demand Demand Daily Demand
6 1
Total 87 72 25
With the demand of LPG now, the sale of cooking gas is another
lucrative business idea that small business people can consider. LPG is
among the cleanest, versatile and modern fuels on the market. Cooking gas is
lower availability of firewood, the ease and efficiency of LPG distribution and
retail due to the increasing population density. Hence, the demand of the
Supply
The business supplier will be the Pryce Gas, Inc. in Cagayan de Oro
City. The price may vary on the size of the container. The competitors namely
Blue Fire Service Center and Petron Gasul have different suppliers which is
the FGS Company with a different LP gas make which is Gasul. The proposed
business target customers will be restaurants, households and other
establishments which uses cooking gas such as LP gas. The demand of the
business is directly proportional to its supply. As the demand will increase, the
supply of LP gas will also increase. The table below shows the supply
Supply Analysis
There are some competitors existing in Maranding. These are the Blue
Fire Service Center and Petron Gasul. The competitors are offering LP gas
with different brand which is the Gasul supplied by FGS company. The
business pricing is a way more affordable for the customers and much
location.
D. Projected Sales
Note: Assumed that 20% of the supply will be for 7kg LP Gas while 80%
Production Volume
Particulars 7kg. 11kg.
Pcs. Per Day 20.00
Pcs. Per Week 35.00 140.00
Pcs. Per Month 140.00 560.00
Pcs. Per Year 1,680.00 6,720.00
E. Marketing Program
1. Practices of the Competitors
Product
Company.
Price
Tank with
Product Volume Supplier Retail Tank Gas
Promotion
throughout the area. Since they have existed in longer years, word of mouth
business.
Distribution
Product
Price
Particulars Price
7kg *without tank 500.00
*with tank 2,100.00
11kg *without tank 630.00
*with tank 2,355.00
Delivery
cost *including or excluding tank at any size 20.00
Promotion
The business will distribute flyers and posters with their contact and
company details into the households within Lala and other neighborhood
best way in promoting the business. It is the fast spreading information tool for
every customer which consumed good service from the proposed business.
Retailer
Delivery
Yes Service? No
Product to
Customers Customer
Location Details
and Size of the
Container with
Customer
CHAPTER IV
OPERATION PLAN
A. Technical Operation Description
family of light hydrocarbons. The two most prominent members of this family
are propane (C3H8) and butane (C4H10). LP Gas is lighter than water as a
liquid but heavier than air as a gas. In their liquid state propane and butane
have the appearance of water but with have only about half the density
Business make will be Pryce Gas which is already known for the
people. It has lower value compared to any other LP gas brand. During
promo, the business will allocate time for pre-enrolment period and referral
customer per barangay. The business will also offer home delivery service for
LP gas with fee. Upon customers call, the business will get information about
the customers exact location and their desired size of the LP gas container.
The price of the LP gas will depend on the size such as 11kg and 7kg. When
the product will be delivered to the customers location, the deliveryman will
collect the money and give the order receipt to the customer. The delivery
man will then pick up the empty tank upon delivery from the customers for
exchange of the LP gas tank delivered. Thus, this will give convenience to the
customers.
B. Operation Process
C. Labor Requirement
Employment Required
No. Description Base Quantity
1 Manager Direct Labor 1
2 Cashier Direct Labor 1
Marketing
3 Specialist Direct Labor 1
4 Delivery Man Indirect Labor 2
D. Operation Schedule
The business will be opened from 8:00 am to 6:00 pm, Mondays through
Sundays. Since the business is located at the public market and near the
transportation terminals, the business schedule will be set just right. Below
Wednesda
F. Motorcycle
Particular
EUL Description Unit Cost Total Cost
s Qty. Origin
Motorcycle 2 15 Honda CB110 64,400.00 128,800.0 Motortrade- Maranding,
Model: CB110 0 Lala
Displacement(cc): 109.1
Transmission: 4-speed
Starter: Electric/Kick
Fuel Tank Capacity(L):8
Weight(kg): 100
L*W*H(mm): 1,967 x 742 x
1,075
Type: Standard,Business
128,800.0
Total 64,400.00 0
Motorcycle Registration
N. Dail
O. Wee P. Mont
y
J. LP Gas K. Unit Cost L. Qty. M. Qly. kly hly
Cos Q. Yearly
Cost Cost
t Cost
R. 11 kg Y.
S. T. U. Tan V. 8,90 W. 62,30 X. 249,2
contain 2,990,40
445.00 20 k 0.00 0.00 00.00
er 0.00
Z. 7 kg. AD. AE. AG.
AA. AB. AC. AF.47,60
contain 1,700.0 11,900.0 571,200.
340.00 5 Tank 0.00
er 0 0 00
AL. AM. AN. AO.
AK.
10,600. 74,200.0 296,800. 3,561,60
TOTAL
AH. AI. AJ. 00 0 00 0.00
AP.
AQ. LP Gas Reserved Cost
AR. LP Gas AS. Unit Cost AT. Qty. AU. Qly. AV.Total Cost
AW. 11 kg AX. AY.
AZ. Tank BA. 8,900.00
container 445.00 20
BB. 7 kg. BC. BD.
BE. Tank BF.1,700.00
container 340.00 5
BG. BH. BI. BJ.TOTAL BK. 10,600.00
BL.
BN.
BO.
BP.
BQ.
BR.
BS.
BT.
BU.
BV.
BW.
BY.
BZ.
CA.
CB.
CC.
CD.
CE.
CF.
CG.
CH.
CI. Waste Disposal System
Wastes samples were the plastics, papers, and others. It is expected to have
and the water supply will be paid also in KAPWAD. The electricity will
be used for lighting the area when it is dark, charging the cellphones as
tal
DK. 53
productio DL. DM.
5.29
n cost
per unit
DN.
DO. Formula:
DP. Fixed cost per Unit = Annual Fixed Cost/ Unit produced annually
DQ. Variable Cost per Unit = Variable cost annually/ Unit Produced
annually
DR. Production Cost per Unit = Fixed Cost per Unit + Variable Cost
per Unit
DT.
DU.
DV.
DW.
DX.
DY.
DZ. CHAPTER V
EB.
business will be managed and operated by the owner their selves. In order to
fully operate the business, legal forms should be done. Samples are shown in
- Sanitary Permit
- Business Permit
- DTI Permit
ED.
B. Organizational Structure
EE.
EG.
1. Manager
Manages the day to day activities of the business such as
suggestions
4. Delivery man
Delivers the LP-Gas to the customers location
Checks the LP Gas cylinders
In-charge of maintenance of the motorcycle for delivery
EI.
EJ.
EK.
EL.
EM.
EN.
C. Qualifications of Officers
G. Re
E. No. of qui H. Salar I. Total
D. Partic Hrs. red y per Salar
F. Requirements
ulars Devot Qu mont y per
ed anti h year J. Benefi
ty ts
Q. SSS
and
M. knows how to manage the P. 108,
K. Mana O. 9,000 PhilH
L. 8 business; graduate of any 000.
ger .00 ealth
business-related course 00
Contri
N. 1 bution
AS.
SSS and
AR.
AM. AN. AO. Physically Fit; preferably AQ. PhilH
108,000
Cashier 8 female 20-25 yrs. Old; flexible 9,000.00 ealth
.00
Contri
AP.1 bution
AZ.
AT.Marke SSS and
AY.108,
ting AU. AV.willing to work under pressure, AX. PhilH
000.
Speci 8 Physically fit; has a driver's licence 9,000.00 ealth
00
alist AW. Contri
1 bution
BN.
BJ.Knows how to drive motorcycle; SSS and
BH. BM.
has a drivers' license; knows how BL. PhilH
Delivery BI. 8 204,000
to maintain the motorcycle and has 8,500.00 ealth
Man .00
an approachable aura; physically fit Contri
bution
BK.
2
BS. BT.528,
BO. BU.
BP. BQ. BR. 35,500.0 000.
Total
0 00
BV.
BW. Office Equipment
CB.
BX. Unit CC.
BY. BZ.
Partic CA. Spe C Total
Q E
ula cification o Co
rs s st CD.
t Origin
CH. EL- CK.
143S CI. Alfalan
7 CJ. d,
CE.
0 Ma
Calcul CF. CG.
0 1,4 ran
at 2 7
. 00. din
or
0 00 g,
CO. SH 0 Lal
ARP a
CV. IWA
TA Wall
Mounted
Industrial
Fan
Tornado-
24W
DC. *24"
wall
mounted
industrial
fan
DJ. *3
speed
CS.
control CW.
Wall CT. CU. CX.
with 499
fa 2 7 9998
oscillation 9
n
DQ. *20
0 watts
power
DX. *21
5m3 per
minute air CY.
volume Qualit
EE. *wit y,
h built-in Ma
thermal ran
fuse din
EL. *var g,
i-angle Lal
wall mount a
EP.Tot EQ. ER. ES. ET. EU. EV.
al
11,
39
8.0
0
EW.
EX. Office Supplies Cost
KG.
KH.
KI.
KJ.
KK.
KL.
KM.
KN. CHAPTER VI
B. Sources of Financing
MZ. Since there are 3 owners of the business, each of the owners
will invest money amounting to PHP100,000.00 from their savings which will
operate.
NA.
C. Projected Financial Statement
Investments X 100%
the business. After considering the critical assets life (tools, machinery
QB.
QC.
QD.
a. Payback Period
business. It shows that the business pays back its investment cost after
less than a year. This is less than its investment life. Hence, the
SY.
SZ.
TA.
TB.
TC.
13.40%
13.20%
13.00%
12.80%
12.60%
Net Income:Sales Ratio
12.40%
12.20%
12.00%
11.80%
UE. The net income: sales ratio above shows an increasing trend of
rate from Year 1 (12.38%) through Year 5 (13.17%). This shows that the
UF.
UG.
UH.
UI.
a. Break-even Point
UR. Contribution Margin per Unit = Selling Price Average Unit Cost
VZ.
WA.
WB.
WC.
WD. List of Assumptions
WE. Assumptions:
XF.Y
XD. XE. XG. XH.
XC. Partic e
Year Year Year Year
ulars ar
1 2 4 5
3
XJ.2,
4 XK. XL. XM. XN.
XI. Business 5 2,450 2,450 2,450 2,450
Permit 0. .0 .0 .0 .0
0 0 0 0 0
0
XP.5
1 XT.0.
XO. DTI XQ. XR. XS.
5. 0
Registration 0.00 0.00 0.00
0 0
0
XY.7
XU. Cedul XV. XW. XX. 5. XZ.
a 75.00 75.00 75.00 0 75.00
0
YA. Purok YB. YC. YD. YE. YF.1
0.
Clearance 10.00 10.00 10.00 10.00 0
0
YI. 5 YJ.5
YG. Baran
YH. 0. 0. YK. YL.
gay
50.00 0 0 50.00 50.00
Clearance
0 0
YP.2,
YN. YO. 5 YQ. YR.
3,100 2,585 8 2,585 2,585
YM. Total
.0 .0 5. .0 .0
0 0 0 0 0
0
YS.
AAA. AAD.
Salary AAC. P SSS
ZZ. D per hilHealth Contr
escript Mont AAB. Contribut ibutio
ion h Qty. ion n
AAE. M AAF. AAG. AAH. AAI.
anager 225.00
9,00 1,00
1
0.00 0.00
AAK. AAN.
AAL.
AAJ. C 9,00 AAM. 1,00
1
ashier 0.00 225.00 0.00
AAO. M
arketin AAP. AAQ. AAS.
g
Special 9,00 1 AAR. 1,00
ist 0.00 225.00 0.00
AAU. AAX.
AAT. D AAV.
elivery 8,50 AAW. 1,89
2
Man 0.00 400.00 0.00
AAZ.
ABC.
35,5
AAY. T 00.0 ABA. ABB. 4,89
otal 0 1,075.00 0.00
ABD.
ABG.
Pre-
op
ABF. er ABH. ABI. ABJ. ABK. ABL.
Particu ati Year Year Year Year Year
lars on 1 2 3 4 5
ABP.
ABO. 1,81 ABQ. ABR. ABS.
1,80 8 1,83 1,85 1,87
ABN. 0. . 6. 4. 2.
ABM. 150.0 0 0 0 0 0
Water 0 0 0 0 0 0
ABW.
ABV. 7,27 ABX. ABY. ABZ.
7,20 2 7,34 7,41 7,49
ABT. ABU. 0. . 4. 8. 2.
Electri 600.0 0 0 7 1 3
city 0 0 0 2 7 5
ACD.
ACC. 9,09 ACE. ACF. ACG.
9,00 0 9,18 9,27 9,36
ACB. 0. . 0. 2. 4.
ACA. 750.0 0 0 7 1 3
Total 0 0 0 2 7 5
ACH.
ACI. Schedule 8 Office Supplies Cost
ACM.
Unit
ACJ. ACK. ACL. C ACN. Total ACO. Tot
Particul Q o Cost per al Cost
ars st Month per Year
ACP. ACQ. ACR. ACS.
Receipt 3 10.0 ACT. 300. ACU.
s 0 00 3,600.00
ACV.
Record ACW. ACX. ACY.
Boo 1 20.0 ACZ. 20.0 ADA.
k 0 0 240.00
ADB. ADC. ADD.
Ball 6 ADE. ADF. 42.0 ADG.
Pen 7.00 0 504.00
ADH. ADI. ADJ. ADK. ADL. 362. ADM.
Total 00 4,344.00
ADN.
ADP. C
ost of ADQ. A
gasoline mount
ADR. W ADS. 98
eekly 0.00
ADT. M ADU. 3,
onthly 920.00
ADV. Ye ADW. 47
arly ,040.00
ADX.
ADY.
ADZ.
AEA.
AEC. P
articular AED. C AEE. Qt AEF. To
s ost y tal Cost
AEG. R
egistratio AEH. 28 AEI. 2. AEJ. 56
n 0.00 00 0.00
AEK. E
mmissio AEL. 20 AEM. 2. AEN. 40
n Test 0.00 00 0.00
AEO. In AEP. 25 AEQ. 2. AER. 50
surance 0.00 00 0.00
AES. To AET. 73 AEV. 1,
tal 0.00 AEU. 460.00
AEW.
AHV. M AHW. Y
AHU. P onthly early
articulars Cost Cost
AHX. R AHY. AHZ.
ent 10,000.0 120,000.
Expense 0 00
AIA.
AIC.
Partic
ula AID. AIE. AIF. AIG. AIH.
rs Year 1 Year 2 Year 3 Year 4 Year 5
AII. AIJ. AIK. AIL. AIM. AIN.
LP
Ga 5,2 5,3 5,4 5,5 5,6
s 41, 46, 53, 62, 73,
Sa 600 432 360 427 676
les .00 .00 .64 .85 .41
AIO. AIP. AIQ. AIR. AIS. AIT.
Other
Pr 506 516 527 537 548
od ,56 ,69 ,03 ,57 ,32
uct 6.2 7.5 1.4 2.1 3.5
s 0 2 7 0 5
AIV. AIW. AIX. AIY. AIZ.
AJD. D AJF. D
AJC. P epreciab AJE. U epreciati
articular le seful on
s Amount Life Expense
AJG. Of
fice
Equipme AJH. 11 AJJ.
nt ,398.00 AJI. 7 1,628.29
AJK. To AJN.
tal AJL. AJM. 1,628.29
AJO.
AMJ.
AMM. D AMO. D
AML. P epreciab AMN. U epreciati
articular le seful on
s Amount Life Expense
AMP. Pl
ant
Renovati AMQ. 10 AMS.
on ,000.00 AMR. 10 1,000.00
AMT. To AMW.
tal AMU. AMV. 1,000.00
AMX.
ANO. D ANQ. D
epreciab ANP. U epreciati
ANN. Parti le seful on
culars Amount Life Expense
ANR. Motor
cycle ANS. 5, ANU.
Extension 000.00 ANT. 10 500.00
ANY.
ANV. Total ANW. ANX. 500.00
ANZ.
APY.
AQR. AQT.
AQO. Unit Pre-
Partic AQP. AQQ. C AQS. Total opera
ula Qt os Cost per tion
rs t Month
AQU. AQZ.
Load AQV. AQW. AQX. 500.00
Ca 4. 100.0
rd 0 AQY. 400.00
ARA. ARB. ARC. ARD. ARF.
Total ARE. 400.00
ARG.
ARH. Schedule 24 Reserved LP Gas Cost
ARM.
ARI. L ARJ. Uni ARK. ARL. Total
P Gas t Cost Qty. Qly. Co
st
ARN. 1
ARR.
1 kg ARO. ARP. ARQ.
8,900.
contain 445.00 20 Tank
00
er
ARS. 7
ARW.
kg. ART. ARU. ARV.
1,700.
contain 340.00 5 Tank
00
er
ASA. ASB.
TOT 10,60
A 0.0
ARX. ARY. ARZ. L 0
ASC.
4
9
9
. ASM. ASN.
ASJ. Regul 0 ASL. 2,495. 29,940
ator 0 5 00 .00
ASP.
2
,
3
0
0
ASO. Regul . ASR. ASS.
ator with 0 ASQ. 11,500 138,00
Safety Valve 0 5 .00 0.00
AST. Stand ASU. ASV. ASW. ASX.
ard LPG 5 2,845. 34,140
Hose 5 00 .00
6
9
.
0
0
ASZ.
1
,
4
5
9
. ATB. ATC.
ASY. Singl 0 ATA. 7,295. 87,540
e Burner 0 5 00 .00
ATE.
2
,
8
1
0
. ATG. ATH.
ATD. Doubl 0 ATF. 14,05 168,60
e Burner 0 5 0.00 0.00
ATJ.
5
0
0
. ATL. ATM.
ATI. LPG 0 ATK. 2,500. 30,000
Lighter Gun 0 5 00 .00
ATO.
1
6
.
ATN. Teflo 4 ATP. ATQ. ATR.
n Tape 0 5 82.00 984.00
ATT.
2
8
9
. ATV. ATW.
ATS. Hook 3 ATU. 1,446. 17,362
pin with nut 7 5 85 .20
AUA. AUB.
ATX. ATZ. 42,21 506,56
TOTAL ATY. 3.85 6.20
AUC.
AUF.
AUG.
AUH.
AUI.
AUM.
AUN.
AXE.
AXF.
AXG.
AXH.
AXI.
AXJ.
AXK.