Umipig, Abby Marileth M.

BSA-181A

16.) x y x2 xy 19.) Production 18,000

2 72 4 144 Less: Sales -13,000
5 100 25 500 Total 5,000
6 142 36 852
3 71 9 213 Absorption Costing Income 65,000
7 135 49 945 Less: Difference
23 520 123 2654 (5,000 x 2.5) -12,500
Variable Costing Income 52,500
Equation 1 520 = 5a + 23b
Equation 2 2,654 = 23a + 123b 20.) Cost on Average 50
Less: Fixed Cost
Step 1 4.6 (520 = 5 a + 23b) (180,000 / 9,000) -20
2392 = 23a - 105.8 Relevant Cost 30

Step 2 2392 = 23a - 105.8 21.) D

2,654 = 23a + 123b
262 17.2 Segement Margin: 1,200,000
17.2 17.2
22.) Mimimun Units (6 x 1,000)
Step 3 262 15,232.56 12
17.2
= 6,000
Y = na + bx 12
520,000 = 5a 23(15,232.56)
520,000 = 5a 350,348.88 = 500 units
169,651.12 / 5 = 33,930
23.) First Quarter 120,000
17.) BEPsr = TFC 240,000 Add: End, Inventory
CMR 20% (160,000 x .30) 48,000
Less: Beg, Inventory -36,000
= 1,200,000 Units Produced 132,000

CMR = Profit Margin / MOSR 24.) Cash Flow 500,000

= .04 / .20 200,000 300,000
= 0.2 200,000 100,000
PM = 54,000 / 1,350,000 200,000 (100 / 200) 2.5 years

18.) None
25.) Cash Inflow Salvage Value 120,000 31.) Return on Sales = 100,000 / 1
40,000 50,000 -90,000
36,000 40,000 -10,000
32.) Amount of Asset = Sales / As
10,000 / 36,000 27.78

Bailout Period 1.28 (Closest Answer)

33.) Investment After Tax Profit
26.) NIAT (7,200 x 70%) 5,040 Less: Investment in Assets
Asset (66,000 + 16,000) / 2 41,000 Investments in Liability
Net Investment
Return on Asset WACC
(5,040 / 41,000) 12.30% Total

27.) PV of Annual Cash Flow (30,000 x 3.43308) 102,992 34.)

PV of Salvage Value (6,000 x 0.51937) 3,116
Total 106,108
Less: Purchase Cost -100,000
NPV 6,108

28.) 80,000 0.89286 ₱ 71,428.80

60,000 0.79719 ₱ 47,831.40
20,000 0.71178 ₱ 14,235.60
Total ₱ 133,495.80

Profitability Index = 133,495.80 / 100,000

= 1.335

29.) Annual Cash Outflow 6,000

Multiply: 4.355
Original Investment 26,130

30.) Return on Investment Asset Turnover Ratio x Profit Margin

Profit Margin = 100,000 / 1,000,000

10.00%

Return on Investment 2x.10 = 20%

Return on Sales = 100,000 / 1,000,000
10.00%

Amount of Asset = Sales / Asset Turnover

= 1,000,000 / 2
= 500,000

Investment After Tax Profit 50,000

Less: Investment in Assets 800,000
Investments in Liability -80,000
Net Investment 720,000
6.50% -46,800
3,200