Class no.__23__ Name: Gene Justine A.

Sacdalan
ACC 307 FX
Answer sheet

No. Letter amount

1. A P15,100 P32,000
2. A P40,000
3. C P55,000
4. A P16,000

8. C P60
9. A P180
10. D P100

13 B Insource P80,000
14 C Outsource P60,000
15 A P9.50

24 A 1,800,000
25
26
27.
28.
29.

30. B P43,680
31. C 6.87 yrs
32. A 5.89%
33. C 10.40%

SOLUTIONS:
1. A
Aunt house: dormitory
Share in food 10000 board lodging fee 25000
Transportation 1700 personal supplies 2000
Personal supplies 400 other expenses 5000
Other expenses 3000
Total 15100 32000
2.A
Ticket 8000
Tuition fee 1000
Snacks in school 4000
Books 10000
New review books 2000
Clothes brought to manila 6000
Personal supplies 2000
Other expenses 7000
Total 40000

3.C
Ticket 8000
Tuition fee 1000
Snacks in school 4000
Books 10000
New review books 2000
Clothes brought to manila 6000
Personal supplies 2000
Other expenses 7000
New books used in college
to be used during review 15,000
Total 55000

4.A
Plane ticket 8000
Clothes brought back to manila 6000
Tuition fee 1000
Miscellanious fee 1000
Total 16000

8.C
Materials 24
Labor 18
Factory overhead 15
Shipping and handling 3
Variable cost 60

9.A
Selling price 180

10.D
Variable cost 60
Fixed cost 36
Sales 4
Total 100

13.B
Foot pedal price 2,200
Factory overhead 1900
=400x60%=240-400=160x500units=80,000

14.C
100,000/5=20,000

15.A
20,000units/100,000= .2
P8x.2=1.6+8=9.50
Answer 9.50

24.A.
Equipment cost 1,800,000

30.B
300,000,000
-4,000,000
=260,000,000
/10yrs
=26,000,000
20,000,000
72000000
-26000
-20000
=26,000,000
(26000000x.32) 8,320,000
Net income 17,680,000
Annual net cash inflows 43,680,000

31.C
300,000,000
/40,000,000
=6.87

32.A
300/250=5.89%
33.C
40,000,000x.80/250
=10.40%