Date Quantity in quintal Distance in km

January 9, 201A 25 80
January 11, 201A 60 90
January 12, 201A 50 100
January 15, 201A 45 200
January 18, 201A 35 150

The total cost of transport 52,000

Total quintal-km 26,650
Cost per quintal-km PHP 1.95

Date Number of Passengers Distance in km

February 9, 201B 120 10
February 11, 201B 150 11
February 15, 201B 180 8
February 19, 201B 110 13
February 22, 201B 100 6

Total cost 23,000

Total passenger-km 6,320
Cost per passenger-km PHP 3.64

Selling price PHP 500.00

Cost per unit PHP 300.00
Beginning inventory PHP 1,100,000.00
Additional purchases PHP 1,500,000.00
Total sales PHP 2,000,000.00

Goods available for sale PHP 2,600,000.0

Product cost percentage % 60
Sales cost PHP 1,200,000.00
Cost of ending inventory PHP 1,400,000.00
Cost of transport Total quintal-km
5,000 2,000
7,000 5,400
9,000 5,000
18,000 9,000
13,000 5,250

Cost Total passenger-km

5,000 1,200.00
6,000 1,650.00
3,000 1,440.00
8,000 1,430.00
1,000 600.00