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PALCO JERAMEL S

2 BSE
Assessment Tasks 7
Aunt's House Dormitory
Plan Ticket: Cebu - Manila - Cebu IR
Tuition Fee IR
Board and lodging 25,000.00 R
Share in Foods and Household 10,000 R
Transportation 1,700.00 R
Snacks I
Books (already purchased) I
Books(to be purchased) I
Clothes I
Personal Supplies 400 2,000.00 R
other expenses 3,000.00 5,000.00 R
Total 15,100.00 32,000.00

2. Opportunity Cost = P40,000(P8,000 x 5months)


3. Irrelevant Cost

Plane ticket: Cebu-Manila-Cebu 8,000.00


Tuition fee 1,000.00
Snacks 4,000.00
New Books 2,000.00
Opportunity Cost 40,000.00
Total Irrelevant Cost 55,000.00

4. Sunk Cost
Books already purchased 10,000.00
Clothes 6,000.00
Total 16,000.00

Problem 2

1. Present Profit
Selling Price Unit
Sales 40 10,000.00
Variable Costs 23 10,000.00
Fixed Costs
Variable Selling Expense 2 10,000.00
Fixed Selling Expense
Profit
Prime Cost
DM 10
DL 8
Prime Cost / unit 18

Total Units 180,000.00

Conversion Cost
DL 80,000.00
Factory Overhead
Variable = (5 x 10,000) 50,000.00
Fixed Overhead 60,000.00
Conversation Cost 190,000.00

TPC = DM + DL + FOH
DM 100,000.00
DL 80,000.00
Factory Overhead 110,000.00
TPC = DM + DL + FOH 290,000.00

Selling Price Unit Total

Sales 40 12,000.00 480,000.00


Variable Overhead 23 12,000.00 276,000.00
Fixed Overhead 60,000.00
Variable Selling Expenses 2 12,000 24,000.00
60,000.00
60,000.00
a. Additional + P10,000
DELA PENA
PARTOSA
Hatulan

Sinay

Maurin

Orphiano

De Jesus

Andallo and Valdez

Bajar

Total
400,000.00 Arizala
230,000.00 Product Cost = DM +DL +FOH
60,000.00 Lagundino
20,000.00 Padilla
40,000.00
50,000.00 Caronel
Martin

Calica

Empiatura/ Arcenal

Pascual

Garo
Soriano

Magallon
Llabres
Aloc

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