Direct materialsP400,000P700,000

Direct labor350,000600,000

Depreciation for machinery & equipment100,000180,000

Factory supplies10,00024,000

Allocated costs from corporate headquarter120,000180,000

Supervisor's salary45,00055,000

Other additional information:

1.Repairs and maintenance (allocated on the basis of number of hours spent to maintain machines, 50 hours for Department 1 and 100 hours for Department 2) P 120,000.

2.Factory rent - buildings (allocated on the basis of floor space, 30% to Department 1 and 70% to Department 2) P 200,000.

3.Plant executive's salaries (allocated on the basis of hours spent by each department 40% to Department 1 and 60% to Department 2) P 350,00.

4.In an event a department is discontinued, the supervisors assigned to the department shall be dismissed. The factory plant is covered by a 20-year lease agreement.

Required: Compute the following for each department:

1. Direct variable cost

2. Total controllable direct fixed costs

3. Total Noncontrollable direct fixed costs

4. Total direct fixed costs

5. Total direct costs.

6. Total indirect costs.

7. Total unavoidable costs in case pf production stoppages.