(a) As of September 1, 20C, there are two jobs in process with accumulated prime costs as follows: Job 71: No. of units - 6,000, Direct materials - P5,000, Direct labor - P2,000. Job 72: No. of units - 5,000, Direct materials - P4,000, Direct labor - P1,800. Job 72 is special in nature because of its strict specifications. Factory overhead is charged at P.40 per unit and includes a P.03 provision for defective work. The prime costs incurred in September are as follows: Job 71: Direct materials - P3,000, Direct labor - 2,000; Job 72: Direct materials - P5,000, Direct labor 3,000; Job 75: No. of units - 3,000, Direct materials - P4,500, Direct labor - 2,000; Job 76: No of units - 2,000, Direct materials - P2,500, Direct labor - 1,500. Some units are found to have imperfections and the corresponding prime costs incurred in reprocessing are as follows: No. of units found with imperfections: Job 71 - 50, Job 72 - 80, Job 75 - 40. Prime costs in reprocessing: Direct materials = Job 71 - P500, Job 72 - P1,500, Job 75 - P300; Direct labor= Job 71 - 200, Job 72 - 800, Job 75 - 100. Jobs 71, 72 and 75 were completed. The units cost in each completed job must be:

(b)The following information appears on the stock card for material DEF for April, 20C: Beginning balance: 700 units @ P5; Purchases: April 10 - 2,500 units @ P6.00; April 18 - 2,000 units @ P5.50; April 27 - 3,000 units @ P5.80. Issuances: April 11 - 2,000 units for Job No. 76; April 15 - 700 units for Job No. 79; April 20 - 1,500 units for Job No. 75; April 25 - 600 units for Job No. 79; April 30 - 1,500 units for Job No. 76. On April 19, 200 units of the April 18 delivery were returned to the supplier for being defective. Accordingly, a credit memorandum was received from the latter. On April 29, 100 units were returned to the storeroom by the department that made the requisition on April 20. Using the FIFO costing method, how much materials cost must be charged to the jobs for April?

(c)GondolaB Company's Job No. 205 (for the manufacture of 6,600 coats) was completed August, 20M at the following unit costs: Direct materials - P1,500, Direct labor - 1,000, Factory overhead (including allowance of P50 for spoiled work) - 500. Total = P3,000. Final inspection of Job No. 205 disclosed 600 spoiled costs. These were subsequently sold to a jobber for P600,000. Assuming that spoilage loss is chargeable to the particular job, the unit cost of the good coats produced per Job No. 205 must be:

(d)The inventory account of Vanda Manufacturing Co. includes raw materials and work in process and is on a perpetual inventory basis using the FIFO costing method. There is no finished goods inventory. The opening inventory of P30,500 includes obsolete materials recorded at P250. The following are debits to certain accounts in March, 20C: Purchases - P49,400, Direct labor - P24,100, Factory overhead control - P50,400, Cost of goods sold - P137,200. Factory overhead rate is 200% of direct labor cost. The given cost of goods sold includes direct labor cost of P13,800. The obsolete materials (in the beginning inventory) of P250 was charged to cost of goods sold upon removal thereof from the inventory account. Factory overhead has been charged for an excessive scrap loss of P1,600 identified with a special order (that was started on and completed during the month). Normal scrap loss on regular product lines is considered negligible. Based on the information given, how much must be the overabsorbed (underabsorbed) factory overhead as of March 31?

(e)The inventory account of Vanda Manufacturing Co. includes raw materials and work in process and is on a perpetual inventory basis using the FIFO costing method. There is no finished goods inventory. The opening inventory of P30,500 includes obsolete materials recorded at P250. The following are debits to certain accounts in March, 20C: Purchases - P49,400, Direct labor - P24,100, Factory overhead control - P50,400, Cost of goods sold - P137,200. Factory overhead rate is 200% of direct labor cost. The given cost of goods sold includes direct labor cost of P13,800. The obsolete materials (in the beginning inventory) of P250 was charged to cost of goods sold upon removal thereof from the inventory account. Factory overhead has been charged for an excessive scrap loss of P1,600 identified with a special order (that was started on and completed during the month). Normal scrap loss on regular product lines is considered negligible. The inventory balance as of March 31 must be:

(f)A worker earns P10,000 per month on the average and produces 50 units per day. Accordingly, the employer's monthly contribution for SSS, Medicare, Pag-IBIG and EC premiums are P456, P37.50, P10 and P100, respectively. Fringe benefits such as meal and uniform subsidiaries amount to P9,900 per annum. Assuming that there are 330 working days in one year, what is the effective labor cost per unit?

(g)Each of the five (5) workers in a factory is being paid P250 per day. For every unit produced in excess of 25 units in one day, a worker is paid P12. Fixed factory overhead per annum is P198,000 and there are approximately 330 working days in one year. Production data for Januar 6 and 7, 20C show the following number of units produced by each worker: January 6 = Abdon - 25, Belleza - 27, Cortes - 24, Drillon - 24, Emilio - 28; January 7 = Abdon - 26, Belleza - 26, Cortes - 28, Drillon - 27, Emilio - How much savings in fixed factory overhead per unit was effected assuming that additional output is due to the incentive given?

(h)Arko Manufacturing Co. purchased 10,500 lbs. of materials XY at P2 per lb. and incurred freight cost of P1,050. A cash discount of 2% is granted on payments within ten days. Freight in is treated as additional cost of materials purchased. What unit cost must be entered on the stock card for material XY assuming that the allowance method is used in accounting for discounts?