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Kyrie Inc. can make 10,000 banners per month. Kyrie can sell 9,000 banners per month to NBA fans for P10 per banner. The company's costs per banner based on making 10,000 banners are: Prime cost P5.00 Overhead cost P 3.00 overhead is 2/3 fixed at that volume WBA offers to buy 1,000 banners with special WBA insignias for P7 per banner. Printing the special insignias will cost Kyrie P200. What is the incremental cost associated with this special order? P 8,000 P 6,200 P 8,200 OP 7,000 Total P 2,000,000 1,200,000 P800,000 The monthly income statement for Jordan Stores is given below: First Branch Second Branch Sales P 1,200,000 P 800,000 Less: Variable Expenses 840,000 360,000 Contribution Margin P360,000 p 440,000 Less: Traceable Fixed 210,000 180,000 Expenses Segment Margin P150,000 P 260,000 Less: Common Fixed Expenses 180,000 120,000 Profit (Loss) P (30,000) P 140,000 What will be the new company profit (loss) if First Branch is eliminated? 390,000 P 410,000 300,000 P110,000 P ( 250,000) OP (40,000) OP 140,000 P 40,000 Steph Company's direct labor costs: Standard direct labor hours Actual direct labor hours Direct labor efficiency variance - favorable Direct labor rate variance - favorable Total payroll What is the actual direct labor rate? 30,000 29,000 P4,000 P5,800 P110,200 P 3.54 P 4.00 OP 3.80 OP 3.60