BMSH2301

Name: Section:
Date: Score:

Individual Activity

Instruction: Read each scenario and compute the costs incurred in each transaction. Show your solution. (3
points: 2 points for the correct solution and 1 point for correct answer)

Scenario #1: ELM Technologies Ltd. is hired to develop new software for a Telecommunications company.
The details of the project are as follows:
a) Project duration – 6 months
b) Employs five (5) employees:
 1 Project Leader with a regular P37,500 monthly salary (6 months contract)
 3 Software Engineers with a regular P25,000 monthly salary each (6 months contract)
 1 Project Manager with a regular P50,000 monthly salary (2 months contract)
c) Two (2) brand new laptops for the project, P50,000 each, with an estimated lifetime of 24 months.
d) Travel Expenses worth P187,500 for the entire duration of the project.
e) Repairs and Maintenance worth P300,000 for the entire duration of the project.
a) Other Expenses: P1,200,000 allotted fixed budget for the entire project duration.

1. Compute the total salary of all five (5) employees for the 6 months project. (1 item x 3 points)
2. Compute the depreciation for the two (2) brand-new laptops. (1 item x 3 points)
3. Compute the total service cost for the 6 months project. (1 item x 3 points)

Scenario #2: Rizal Hospital runs an Intensive Care Unit in a hired building. The details of the expenses for the
private facility are as follows:
a) Thirty-five (35) regular beds and five (5) more beds can be hired if required.
b) Rent per month, P75,000
c) Regular employees' salary per month:
 2 Supervisors, P25,000 each
 4 Nurses, P20,000 each
 4 Ward Assistants, P5,000 each
d) Doctors are paid an estimated P250,000 per month based on the number of patients attended and
the time spent by them.
e) Alloted fixed budget for repairs, P81,000 for a year.
f) Food to patients, P880,000 for a year.
g) Other services to patients, P600,00 for a year.
h) Medicines for a year, P750,000.
i) Laundry Charges, P600,000 for the year.
j) Other fixed expenses, P1,080,000 for the year.
k) Allocated administration expenses for the year, P1,000,000.
l) Patient Days
 Thirty-five (35) beds are occupied for 150 days and 25 for 80 days.

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 BMSH2301

 The hospital hired a total of 750 beds for the year at a charge of P100 per bed per day to
accommodate the flow of patients.
 The hospital recovers an average of P2,000 per day from each patient.

1. Compute the total number of occupied beds for the entire year. (1 item x 3 points)
2. Compute the total income for occupied days. (1 item x 3 points)
3. Compute the Total Costs for one year of operation (1 item x 3 points).
4. Compute the Profit for the year (1 item x 3 points).
5. Compute the Service cost per unit (1 item x 3 points).

Scenario 3. Edward created 500 pieces of coffee jelly. To determine the appropriate selling price of his
product, he needs to calculate its cost accurately. Below is a list of his expenses:
a) Milk and coffee, P700
b) Plastic cups, P125
c) Packaging, P100 pesos
d) Utilities Expense, P175 estimated monthly
e) Labor Fee, P250

1. Compute the product cost (1 item x 3 points).

2. Compute the product cost per unit (1 item x 3 points).

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