1. Sumakit-Ang-Ulo Co produces mode trains. During the month of July, it produced 4,000 trains. The actual labor hours were 8 hours per train. Its standard labor hours are 10 hours per train. The standard labor rate is Php12.00 per hour. At the end of July, Sumakit-Ang-Ulo-Co found that it had an unfavorable labor rate variance of Php8,000. What was Sumakit-Ang-Ulo-Co's actual cost per labor hour? Group of answer choices Php 12.25 Php 12.75 Php 13.00 Php 11.50

2. Carla Company is considering discontinuing a certain product line if it does not have a margin of safety higher than 15%. The breakeven sales are php76,800, and the margin of safety is Php13,200. Based on this information, the controller has recommended that ABC keep this product line.

Did the controller make the appropriate decision?

Group of answer choices

No, because the margin of safety ratio of 14.7% is not better than 15%

Yes, because the margin of safety ratio of 14.7% is better than 15%

Yes, because the margin of safety ratio of 17.2% is better than 15%

No, because the margin of safety ratio of 17.2% is not better than 15%

3.

Eldian Company has a total budgeted fixed overhead cost of Php192,000. Actual production was 45,000 units; normal capacity is 48,000 units. What was the volume variance?

Group of answer choices

Php 12,000 F

Php 12,000 UF

Php 12,800 UF

Php 12,800 F