1. The following are data from a Company:

April May

Sales in units 3, 200 4, 500

Cost:

Cost A P6, 400 P9, 000

Cost B P5, 600 P5, 600

Cost C P7, 100 P7, 100

Cost D P4, 480 P6, 300

Cost E P3, 950 P5, 250

How much is the cost per unit of Cost D? Round off answer to two decimal places

2. As part of a cost study, the cost accountant of a Corporation has recorded the cost of operations at seven different levels of materials usage. The records show the following:

Kilos of materials Costs of operation

80 P800

60 P480

20 P320

120 P1, 200

140 P1, 280

40 P480

100 P1, 040

a. Assuming 98 kilos of material usage is expected to occur next month, how much will be the estimated operations cost based on the cost function generated from the least square method? Round off to two decimal places along with the computation. Round off final answer to two decimal places

b. Assuming 150 kilos of material usage is expected to occur next month, how much will be the estimated operations cost based on the cost function generated from high-low method?

c. Using the High low method. What is the cost function of the costs of operation?

d. Using the high-low points method, the variable cost of operations per kilo of materials used is?

e. Using the least square method, the fixed portion of the cost is? Round off to two decimal places along the computation. Round off final answer to two decimal places

f. Using the least squares method, the average rate of variability per kilo of materials used is? Round off to two decimal places along the computation. Round off final answer to two decimal places

3. A Corporation is preparing a flexible budget and desires to separate its electricity expense which is semi-variable and fluctuates with total machine-hours, into its fixed and variable components. Information for the first three months of 2015 is as follows:

Machine hours Electricity Expense

January 1,520 P36,375

February 1,250 P38,000

March 1,750 P41,750

April 1,600 P42,360

May 2,350 P55,080

a. Compute the fixed portion of Johnsons electricity expense using least square method. Round off to two decimal places along the computation. Round off final answer to two decimal places

b. Using the least square method, Compute the variable rate per machine hour. Round off to two decimal places along the computation. Round off final answer to two decimal places

c. Using least square method Compute the total electricity cost if actual machine hours is 3,300 for the next month

Round off to two decimal places along the computation. Round off final answer to two decimal places

please provide solutions, thanks!