1. If a transfer price of P 84 is determined using the transfer pricing formula and the lost contribution margin per unit on outside sales is P 28, then the variable cost per unit must be?

2. The following information is available for Limheya Company Average operating assets Php500,000 Controllable margin 70,000 Contribution margin 100,000 Minimum rate of return 12% Limheya's esidual income is