TOYLO COMPANY

1. Direct Labor Cost P 245, 000

2. Prime Cost 460, 000
3. Total Manufacturing Cost 650, 000
4. Period Cost 185, 000

SELDORA COMPANY
5. Variable Cost Per unit P 400
6. Fixed Cost Per Month 1, 200
7. Total Cost 9, 200

ONDOY COMPANY
8. Prime Cost P 159, 390
9. Prime Cost Per Unit 28.98
10. Conversion Cost 161, 535
11. Conversion Cost Per Unit 29.37
12. Total Cost 213, 235
13. Cost Per Unit 38.77
SABES COMPANY
1. Variable Cost Per Unit P5

DALISAY COMPANY
2. Variable Cost per peso sale P 0.33

CACANINDIN COMPANY
3. Fixed Cost P 28, 400
4. Variable cost per unit P 16
1.

Conversion Cost P 435, 000

Less: Manufacturing Overhead 190, 000
Direct Labor P 245, 000

2.
Direct Labor P 245, 000
Add: Direct Materials 215, 000
Prime Cost P 460, 000

3.
Direct Labor P 245, 000
Add: Direct Materials 215, 000
Manufacturing Overhead 190, 000
Total Manufacturing Cost P 650, 000

4.
Selling and Administrative Expense P 185, 000
Period Cost P 185, 000

5.
Cost Volume (in cases)
Highest Month (June) 8, 800 P 19
Less: Lowest Month (March) 6, 000 12
Difference 2, 800 P 7

Cost 2, 800
Divided by: Volume (in cases) 7
Variable cost per case P 400

6.
HIGHEST LOWEST
Cost P 8, 800 P 6, 000
Less: variable proportion
( 400 x 19) 7, 600
( 400 x 12) 4, 800
Fixed cost per month P 1, 200 P 1, 200
7.
Fixed cost per month P 1, 200
Add: Variable cost
Variable cost per case P 400
Multiply to: Projected number of cases 20 8, 000
Total electricity costs P 9, 200

8.
Number of orders 5, 500
Multiply to: Prime cost per unit
Direct Labor (8.90 x 2.2 hours) 19.58
Add: Direct materials (51, 700/5,500) 9.4 28.98
Total Prime Cost P 159, 390

9.
Direct Labor (8.90 x 2.2 hours) P 19.58
Add: Direct materials (51, 700/5,500) 9.4
Prime Cost per unit P 28.98

10
Number of orders 5, 500
Multiply to: Conversion cost per unit
Direct Labor (8.90 x 2.2 hours) 19.58
Add: Factory overhead (53, 845/5,500) 9.79 29.37
Total Conversion Cost P 161, 535

11.
Direct Labor (8.90 x 2.2 hours) P 19.58
Add: Factory overhead (53, 845/5,500) 9.79
Conversion Cost per unit P29. 37

12.
Number of orders 5, 500
Multiply to: Cost per unit
Direct Labor (8.90 x 2.2 hours) 19.58
Direct Materials (51, 700/5, 500) 9.4
Add: Factory overhead (53, 845/5,500) 9.79 38.77
Total Conversion Cost P 213, 235

13.
 Direct Labor (8.90 x 2.2 hours) P 19.58
Add: Direct Materials (51, 700/5, 500) 9.4
Factory overhead (53, 845/5,500) 9.79
Cost per unit P38. 77

14.
Sales P 240, 000
Less: Fixed Cost 154, 000
Gross Profit 26, 000
Variable Cost P 60, 000
Divided by: No. of Units 12, 000
Variable Cost per unit P 5

15.
Cost Level of Sales
Highest P 69, 000 148, 000
Less: Lowest 52, 000 97, 000
Difference P 17, 000 51, 000

Cost 17, 000

Divided by: Level of Sales 51, 000
Variable cost per peso sale P 0.33

16. and !7.

Cost Desk Produced
Highest P 84, 400 3, 500
Less: Lowest 46, 000 1, 100
Difference P 38, 400 2, 400

Cost P 38, 400

Divided by: Desk Produced 2, 400
Variable cost per unit P 16

HIGHEST LOWEST
Cost P 84, 400 P 46, 000
Less: variable proportion
( 16 x 3, 500) 56, 000
( 16 x 1, 100) 17, 600
Fixed cost per month P 28, 400 P 28, 400