Calculate the average cost

Calculate the Fixed  cost.

What is the Marginal Gross Profit.?

6. The payroll was distributed as follows: P10,000 to Job 401; P12,000 to Job 402, P13,000 to Job 403 and the balance represents indirect labor. 7. The share of the employer for payroll was recorded - P2,000 for SSS Premiums, P500 for Philhealth Contributions, and P2,500 for Pag-ibig Funds. 8. Factory overhead, other than any previously mentioned, amounted to P20,000. Included in this figure were P12,000 for depreciation of factory building and equipment, and P3,000 for expired insurance on the factory. The remaining overhead was unpaid at the end of August. 9. Factory overhead was applied to production at the rate of 80% of direct labor cost. 10. Jobs 401 and 402 were completed and transferred to the finished goods warehouse. 11. Job 301 &401 was shipped and billed at a gross profit of 40% of the cost