Escuela San Gabriel de Colegio de S an Gabriel

Arcangel Foundation, Inc. Arcangel of Caloocan, I nc.

Phase 10 Package 6 Blk 1 Lots 2-4, Bagong Silang, Caloocan City
Tel. #734-9511/785-6950

Second Semester
SY. 2022 – 2023
Preliminary Examination
February 1 & 2, 2023
F&B with Cost Accounting
[HOME ECONOMICS 11]

I. Read and understand the following. Show your solution for each item. Round off your
answers to nearest tenths.
A. Given the following information, calculate cost percentages.
a. Cost, ₱150.00; Sales, ₱375.00
b. Cost, ₱100.00; Sales, ₱450.00
c. Cost, ₱259.70; Sales, ₱560.00
d. Cost, ₱362.50; Sales, ₱1,000.00
e. Cost, ₱673.90; Sales, ₱2,002.50

B. Calculate Cost using the given cost percent and sales.

a. Cost Percent, 12%; Sales, ₱275.00
b. Cost Percent, 19.5%; Sales, ₱416.00
c. Cost Percent, 50%; Sales, ₱612.50
d. Cost Percent, 34%; Sales, ₱1,213.00
e. Cost Percent, 28.7.%; Sales, ₱2, 104.75

C. Calculate Cost using the given cost percent and cost.

a. Cost Percent, 10%; Cost, ₱ 150.00
b. Cost Percent, 13.2%; Cost, ₱ 254.00
c. Cost Percent, 22%; Cost, ₱ 371.50
d. Cost Percent, 25.3%; Cost, ₱ 390.75
e. Cost Percent, 29.1%; Cost, ₱ 578.40

D. Sales record for lunch in John’s Diner for a recent week. Given the information, calculate sales
mix.
1. Chopsuey , 100 portions
2. Lechon Kawali, 173 potions
3. Crispy Pata, 198 portions
4. Special Bulalo, 112 portions
5. Rellenong Bangus, 87 portions

E. Given the following information, calculate cost percentages.

a. Sales, ₱375.00
b. Sales, ₱450.00
c. Sales, ₱560.00
d. Sales, ₱1,000.00
e. Sales, ₱2,002.50