27. The Childers Company manufactures widgets. During the fiscal year just ended, the company incurred prime costs of P1,500,000 and conversion costs of P1,800,000. Overhead is applied at the rate of 200% of direct labor cost. How much of the above costs represent material costa a. P1,500,000 c. P900,000 b. 300,000 600,000 y your PUP PAD ins ID: A QU (INFORMATION FOR THE NEXT 3 QUESTIONS) ABC Resorts Inc., has a total of 2,000 rooms in its nationwide chain of motels. On average, 70% of the rooms are occupied each day The company's operating costs are PHP21 per occupied room per day at this occupancy level assuming a 30-day month. This PHP21 figure contains both variable and fixed cost elements. During October, the occupancy rate dropped to only 45%. A total of PHP792,000 in operating cost was incurred during October Required: 690,000 26. Estimate the total fixed operating costs per month 27 Assume that the occupancy rate increases to 60% during November. What total operating costs would you expect the company to incur during November? 28. Estimate the variable cost per occupied room per day. I sept) (Nor) Ist mo and mo 3rd mo