#1 40 60,000

30 -15000
10 45,000 increase in income

#2 1,750,000 25% 437500

4,137,500 2068.75
3000000
1,137,500
550,000
150,000
437500

#3 75 20,000
22.5 1050000 FC
52.5

90 1155000
30 19250
60

#4 B

#5 1,000,000 100,000 10 11 1045000

200000 100,000 2 95000 647900
190000
40,000
167,100

#6
80,000 0 17500 875
54,400 0
0.320 25,600 0 5600
37,600 32000 37600
-12,000 -32000 -32000

#7 B

#8 Y X
12,000 1,000 5,000
10,000 700 500 10
14,000 1,100 12000
9,000 600 7,500
19,000 1,400
19,500 1,200
83,500 6,000
#9 Budget at 90% Budgeted at 80%
27,000 24,000 Actual 156,000
54,000 2 48,000 Applied 144000
108,000 4 108,000 12,000

#10
DM 18600 3.25% IL 40000
DL 110000 1.25% IM 2,400
App FOH 55000 2% Employer 15150
183600 12% Other 5500
WIP beg 17225 18.50% 200000 Actual OH 63050
WIP end 55925
144900 Job 621 Job 622 Job 623
FG beg 15,000 5950 7450 3825
FG end 15000 5300 7400 5900 18600
144900 35200 44000 30800 110000
under 8050 17600 22000 15400 55000
152950 Cost to date 64050 80850 55925 144900

#11 12,050 Job 369 Job372 Job 379

10,000 2000 700 2,020
12500 1000 300 900
34,550 34,550 1250 375 1125
WIP beg 5625 5625 4250 1375 4,045
WIP end 4,045 4,599
36,130 35,576 4,045 0.1006845 553.76478
FG end 1800 2046.4219 1800 0.044804 246.4219
34,330 33,530 34,330 0.8545115 4699.8133
4699.81332 40,175 5500 under
38,229.627
38,230

#12-#14
AC VC AC VC AC VC
25,200,000 25,200,000 37,800,000 37,800,000 38,400,000 38,400,000
VMfg 12600000 12600000 18900000 18900000 19200000 19200000
Voexp 1680000 1680000 2520000 2520000 2560000 2560000

FxOE 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000

FxFOH 4200000 6000000 6300000 6000000 6400000 6000000
VolVar 1000000 0 200000
4,520,000 3,720,000 8,880,000 9,180,000 9,240,000 9,440,000
800,000 300,000 200,000
800,000 300,000 200,000

#15
 -0.5 1800 900
10.75 200 -2150
-1250 decrease

#16 5.5 1000 5500 increase

#17 30000

#18
P/u 4.2
CM/u 5 187500

#19
30000

#20 500000 550,000

150000 165,000 0.300

120,000 120,000
30,000 45,000

#21

target b4 tax P% 0.2205882 14010.989 84065.934

CM/u 4 28021.978
P/u 1.32352941 56043.956
37500
18543.956
5934.0659
12609.89 0.15
#22 CM/U 0.5
U

5.60%
1.50%
1%
2%
10.10%
#1 45,000 increase in income #12 4,520,000 3,720,000
#2 2068.75 #13 8,880,000 9,180,000
#3 19,250.00 #14 9,240,000 9,440,000
#4 B
#5 167,100 #15 1,250 decrease
#6 875 #16 5,500 increase
#7 B
#17 30,000
#8 B Variable costs are ₱10 per unit #18 187,500
#9 12,000 U #19 30,000
#10 152,950
#11 38,235 or 38229.63 #20 30%
#21 14,010.99
#22 0.50