| S/N | Description | Number | Labour cost ($) |
| 1 | Plant manager | 1 | 3314.90 |
| 2 | Secretary | 1 | 1989.00 |
| 3 | Clerk | 1 | 1490.70 |
| 4 | Cashier | 1 | 2320.40 |
| 5 | Salesperson | 1 | 1989.00 |
| 6 | General service | 4 | 4640.90 |
| 7 | Security | 8 | 9281.80 |
| 8 | Foreman | 1 | 2983.40 |
| 9 | Electrician/ mechanic | 2 | 3977.90 |
| 10 | Machine operator | 3 | 4972.40 |
| 11 | Labourer | 16 | 26,519.30 |
| 12 | Quality assurance personel | 1 | 2320.40 |
| 13 | Prequisite @ 10% salary |
| 6353.60 |
| Total |
|
| 69,889.50 |