30.

1st son= P70,000 ; 2nd son= P30,000 ; 3rd son = P25,000

31. 6%= P900,000 ; 9%= P600,000

32. 40%= 9 gallons ; 60%=3 gallons

33. P5 =16 pcs. ; P10 =12 pcs.

34. Mango= P60 ; Papaya= P50 ; Apple= P45

35. P20= 75pcs. ; P50= 60pcs. ; P100= 35pcs.

36. ~ 800 cavans were bought during the harvest season.

~600 cavans were sold when the price per cavan increased by P250.

~P750 was the cost per cavan during harvest season.

~P1000 per cavan was the selling price.

( Accountancy’s Academics Committee)

( [A.Y. 2012-2013] 1st sem. Coverage ) 2