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2.
Variable cost 10,000 units+10,000 units = P145,000
x + P30,000 = P145,000x = P115,000
10,000 unit P115,000/ 10,000 units = $11.50
(4,000xP15)= P60,000
Variable Cost of goods sold(4,000xP11.50) (P46,500)
Fixed cost of goods sold P13,500
3.
Total Variable manufacturing costs P288,000
variable costs = P288,000/24,000 units= P12
income = 3,000units X(16-12)= P12,000 increase
4.
10,000x4= (40,000)
4,000x10%= 400
Operating income 39,600 decrease
5.
Variable cost 104,000
Fixed cost 74,000
Total 178,000
Sales (740,000)
Total 562,000
(481,000)
81,000
(26,000)
55,000 increase
6.
The sunk cost was P70
7.
opportunity cost is 54,000
8.
Sales per unit 9.60
Varable cost per unit 6.20
Process time per unit 4hrs
9.60-6.20/4hrs=P0.85
9.
Product X Product Y
6000 8000
/5.0 /6.00
=1200 =1,333
x2.50 x2.00
=3000 =2666
x2 x2
=6,000 units 5,000 units
10.
31000x2.1516
=66,700
11.
highest contribution margin per unit of scarce resource.
12.
4.05 market price
13.
Variable manufacturing 40
14.
420000
150000
=540,000
15.
350,000
16.
300,000
17.
P4
18.
P4
19.
0 units and 20,000 units
20.