BPB House no. 16 has fallen on hard times and is about to be closed. The following figures are available for the period just ended: Sales P 205,000 Cost of sales 67,900 Building occupancy costs: Rent 36,500 Utilities 15,000 Supplies used 5,600 Wages 77,700 Miscellaneous 2,400 Allocated corporate overhead 16,800 All employees except the B House manager would be discharged. The manager, who earns P 27,000 annually, would be transferred to B House no. 19 in a neighboring suburb. Also, no. 16's furnishings and equipment are fully depreciated and would be removed and transported to BP warehouse at a cost of P 2,800