2. BSA Company has five employees with the following daily rate: Jullianne, office secretary, P1,000; Justine, production supervisor, P1,500; Stephen, Sales supervisor, P1,200; Marvelous, laborer, P900; and Felicity, laborer, P800. Payroll is paid every Friday and December 31 falls on a Wednesday. The total accrued payroll charged to expense account is?
4. BSA Company purchased T-shirts of various sizes and colors and bottles of ink, P250,000, 1/10, n/30, FOB destination. He paid P5,000 for the freight. How much is the total costs of the materials and ink if payment was made within credit term (gross method)?
6. BSA Company uses ABC to determine the cost of its two products: A915 and B916. The estimated total cost is P98,000 requiring 1,680 moves for A915 and 2,240moves for B916. The activity rate under the ABC system for these materials handling (moves) activity should be
8. The overhead budget for two servicing departments are A P80,000 and B P60,000; and for producing departments are C P15,000 and D P20,000. Proportion of service by A to B 10%, C 60% and D 30%. Proportion of service by B to A 30%, C 20% and D 50%. Under the direct method, total overhead cost of C including service costs transferred from A and B is
10. BSA Company provided the following information pertaining to Material Z: Annual usage 20,000 units; 250 working days per year; Safety stocks 800 units; Normal lead time 30 working days. If material Z will be required evenly throughout the year, the reorder point is
12. BSA Company's Job 301 for the manufacture of 2,200 T-shirts was completed during September 2020 at the following unit costs: Direct materials, P20; Direct labor P18; Factory Overhead (including allowance P1 for spoiled work) P18. Final inspection of Job 301 discloses 200 spoiled T-shirts which were sold to a jobber for P6,000. Assuming that spoilage loss is attributable to exacting specification of Job 301 and is charged to this specific job, what would be the unit cost of goods T-shirts produced on Job 301?