by Sanghaya Inc.

1. LAMBANOG WINE
MANUFACTURING
Mark Robert Bryan L. Peralta
Maria Josefina Gonzales
Warren Jay Gamay
SANGHAYA Inc

2. LAMBANOG WINE MANUFACTURING
o Sanghaya Inc
o What is Coconut Wine?
o Establishment Lay-out
o Manufacturing Process
o Materials
o Utilities
o Equipment
o Labor`
o Payroll
o Factory Overhead
o Cost of Production Report

3. INTRODUCTION
 Coconut wine is very popular in the Philippines and many people
often refer to coconut wine as “tuba”. It consists of pure sap, with
no bark mixed in, and it is usually milky white in color or
sometimes it will have no color at all. Unlike most wines this wine
is made to drink when it is fresh because it turns sour very quickly.
The longer that you let this wine ferment the stronger that it will
become.
 Some coconut farmers in the Philippines make use of coconut sap
for Coconut Wine making, which is called "Tuba or Bahalina".
 The selection of names for Coconut Wine in the Philippines varies
from the region it was produced. In Luzon, it is mostly called
Lambanog where as in Visayas it is called as Tuba. The primary
difference is the color and the mixture of the Coconut Wine. Tuba
is the product of mixing Barok (A reddish color bark of mangrove
tree) with the coconut sap, which in turn make Tuba red in color
and sometimes called the Coconut Red Wine. On the other hand,
Lambanog, sometimes known as Coconut Vodka - is the pure
coconut sap (without Barok mix) almost colorless or milky white in
color.

4. ESTABLISHMENT LAY-OUT

5. Fermenting
Collecting
Receiving Packaging
DistillationFiltration
Storing
Manufacturing Process

6. COLLECTING
 Coconut sap is the liquid tapped from the unopened
flower (spandex) of coconut tree. The sap when
collected must be pearly white in color and sweet in
taste and has the characteristic coconut sap smell.

7. RECEIVING
 Coconut sap packed in carboys is received at the
production area.

8. FILTRATION OF COCONUT
SAP
 The coconut sap is filtered and manually
transferred to the fermenting vats.

9. FERMENTING
 Coconut sap is allowed to ferment in large plastic
drums. Fermentation period takes about 3-4 days to
produce an alcohol content of approximately 7-8%.

10. DISTILLATION
 The traditional process of distillation is the batch type pot-
still process with rice hull or wood as source of fuel. The
alcoholic liquor is heated. The initial distillate (head or
‘bating’) which contains the undesired methanol and other
components is separated and set aside for other
purposes. It has a high proof of content (concentration:
110 proof). The succeeding distillates that are lambanog
have lower alcohol content. However, as distillation
proceeds, the desired alcohol content of 80-90 proof must
be achieved. The distiller uses an alcohol meter
(hydrometer) to check the alcohol content. It varies from
80 to 90 proof.

 The remaining liquor in the distillation vat, which is the
tail, is discarded. It is composed of high alcohol like fusil
oil that boils at higher temperature.

11. PACKAGING
 The product is transferred to containers (HDPE-
high density polyethylene) in full capacity for
delivery or storage.

12. STORING
 The finished products will be stored in the storage
room where they are stored in 20-25 degrees
Celsius.

13. UTILITIES
Utility Description Estimated Cost
Water It is a necessity of the
business for sanitary
purposes (washing and
cleaning of the equipments
and etc.)
Php 3,800.00 per month
Electricity It is a necessity of the
business to start its
operation. Electricity will
provide light to the whole
area especially at night (for
security purposes).
Furthermore, it is used to
generate the equipments
use in making lambanog.
Php 6,000.00 per month
Heat It is used in cooking the
coconut sap for
fermentation.
Php 1,500.00 per month
TOTAL Php 11,300.00 per month

14. MATERIALS
Raw Material Quantity Cost
Coconut Sap 80 gallons/ day Php 227.30 per
gallon
Empty Bottles 240 bottles/ day Php 20.00 each
Bottle Cap 240 caps/ day Php 1.00 each
Labels 240 labels/ day Php 0.75 each

15. DEPRECIATION OF FACTORY BUILDING
Factory Building
Useful life
(in years)
Depreciation
/year
Depreciation
/month
P 1,500,000.00 20 P 75,000.00 P 6,250.00

16. DEPRECIATION OF FACTORY EQUIPMENTS
Equipments Cost
Useful life
(in years)
Depreciation
/year
Depreciation
/month
Alcohol hydrometer P2,250.00 8
P
281.00 P 23.44
Distillation Equipment 300,000.00 15 20,000.00 1,666.67
Empty Containers 2,100.00 10 210.00 17.50
Strainer 150.00 8 19.00 1.56
Graduated Cylinder 900.00 10 90.00 7.50
Copper pot 5,990.00 15 437.50 33.28
Generator 60,000.00 20 3,000.00 250.00
Air Ventilation 105,000.00 20 5,250.00 437.50
Total P 29,249.50 P 2,437.45

17. Equipment Quantity Cost
Production Based Equipments
Alcohol Hydrometer 3 pcs Php 750.00 each
(Php 2,250.00)
Distillation Equipment 2 pcs. Php150,000.00each
(Php 300,000.00)
Empty Containers 30 pcs. Php 70.00 each
(Php 2,100.00)
Strainer 5 pcs. Php 30.00 each
(Php 150.00)
Graduated Cylinder 3 pcs. Php 300 each
(Php 900.00)
Cutted Bamboo 900 pcs. Php 3.00 each
(Php 2,700.00)
Copper Pot 2 pcs. Php 2,995.00each
(Php 5,990.00)
EQUIPMENT

18. Alcoholmeters are for reading
alcohol content in distilled spirits
only. 12" (30cm) Very accurate
Alcoholmeter. Professional grade.
0 - 200 Proof and 0-100% abv
reading.

19. Used for distilling the fermented
coco sap.

20. This is where the collected sap
is stored for about 2-4 days.

21. This is used to filter the
coconut sap.

22. This is where the distilled
coconut sap is measured
after.

23. Used for fermentation process.

24. Personnel and their Duties and Responsibilities
Position Duties and Responsibilities
Production Supervisor  Supervises production and quality control.
Time-keeper  Records the time spent by the employees in the factory.
• Responsible for completing and maintaining clock cards, time tickets,
and production report.
Warehouse Clerk  Stores all finished products, raw materials, and supplies.
 Schedules delivery of goods to buyers.
Transporter  Does loading and unloading of raw materials and finished
products.
 Does the delivery of the product.
 Transfer the finished products to the storage room.
Mangagarit/ Mananaggot
(tappers)
 Does the climbing/collection of coconut from trees
 Transferring of coconut sap to containers
Tagaluto
(Distiller)
 Manages the fermentation and distilling process
 Skims the upper layer of tuba of floating impurities
 Maintains the cleanliness of the machinery
Bottler/
Packer/
Cleaner
 Bottles the lambanog from distillation
 Packs bottles in boxes
 Checks final product
Security Guard  Keeps the vicinity safe.
 Safe guards the properties, employees and vicinities
Janitor  Maintain the cleanliness of the surroundings

25. Position Minimum Rate Total (PhP)
Production Supervisor Php 62.50/hr Php 10,000.00
Time Keeper Php 50.00/hr Php 8,000.00
Warehouse Clerk Php 41.67/hr Php 6,667.20
(Tagaluto, Bottler, Packer/Cleaner) Php 33.33/hr Php 5,332.80
Transporter Php 30.00/hr Php 4,800.00
Manggagarit Php 250.00/day Php 5,000.00
Security Guard Php 30.00/hr Php 4,800.00
Janitor Php 30.00/hr Php 4,800.00
Personnel Salary Structure

26. Factory Overhead
Filtration
Department
Distillation
Department
Packaging
Department
Storage
Department Total
Indirect Labor P21,274.50 P 20,632.50 P13,716.25 P 20,815.23 P 76,438.48
Utilities 1,695.00 2,825.00 1,130.00 5,650.00 11,300.00
Depreciation -
Factory bldg. 937.50 3,125.00 625.00 1,562.50 6,250.00
Depreciation -
Factory Equipment 114.84 1,752.61 70.00 500.00 2,437.45
Repair and
Maintenance 1,882.275 6,274.25 1,254.85 3,137.125 12,548.50
Total P 25,904.115 P 34,609.36 P 16,796.10 P 31,664.855
P 108,974.43
FACTORY OVERHEAD SUMMARY

27. Indirect Labor Position Classification
Regular
Pay
Over
Time Pay Total Cost
Miguel, Gale Cleaner Indirect P6,132.72 P6,132.72
Kane, Sadie Cleaner Indirect 6,066.06 P349.72 6,415.78
McKinley, Jack
Security
Guard Indirect 5,520.00 - 5,520.00
Goinzalez, William
Security
Guard Indirect 5,520.00 5,520.00
Rodondon, Jaime
Security
Guard Indirect 5,520.00 5,520.00
Gamay, Warren Jay
Warehouse
Clerk Indirect 7,667.28 - 7,667.28
Gonzales, Maria Josefina Time Keeper Indirect 9,200.00 - 9,200.00
Peralta, Mark Robert
Bryan
Production
Supervisor Indirect 11,500.00 - 11,500.00
Quasimodo, Jhon Janitor Indirect 5,520.00 5,520.00
Employer's Share 13,442.70
Total P76,438.48
Summary of Indirect Labor